HON. RAMON D. BAGATSING, as Mayor of the City of Manila

Jun 21st, 2015
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The chief question to be decided in this case is what law shall govern the publication of a tax ordinance enacted by the Municipal Board of Manila, the Revised City Charter (R.A. 409, as amended), which requires publication of the ordinance before its enactment and after its approval, or the Local Tax Code (P.D. No. 231), which only demands publication after approval.

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I. Summary of the CaseIn 1971, Starbucks was founded by three friends named Gerald Boldwin, Gordon Bowker and Ziev Siegl in Seattles Pike Place Market. They sold whole Arabica beans to a niche market of coffee purists.The team was joined by Schultz in 1982 as part of the marketing team. He travelled to Italy and became fascinate with Milans coffee culture. Upon his return, Schultz convinced the company to set up an espresso bar in the corner of its only downtown Seattle shop.A few years later, Schultz got his chance when the founders sold the company to him. He began opening new stores which sold coffee beans and premium priced coffee beverages.Starbucks operations are governed by its dedication to deliver value first, providing excellent quality coffee. Second, providing good service or what they call customer intimacy. And third, the atmosphere of the shop that makes customers want to stay.The companys overall objective was to establish Starbucks as the most recognized and respected brand in the world. This ambitious goal required an aggressive growth strategy; and in 2002, the two biggest drivers of company growth were retail expansion and product innovation.II. Statement of the ProblemStarbucks have built itself as one of the bet coffee retailer for both coffee beans and coffee based beverages. However, as the company concentrates more on how to deliver high quality coffee and other products it lost its focus on its customer service

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