IF 2025 had the Discayas and the uncontrolled flood control projects, January 2026 has the business permit and the acronyms for each fee: ABIF, BF, BMF, FSIF, GF, MPF, OPF, SPF, BFF.

Oops. No, the business tax assessment has no BFF — Best Friend Forever. But if you have a BFF inside city hall, perhaps he can help reduce the payment due? Hmmm.

I’ve never visited the city mayor or the city treasurer to ask for business permit and real property tax discounts. Not because I’m rich — oh, wish ko lang. But because I’m tired of dealing with the government which could be traumatic. Even if it’s the Bureau of Internal Revenue, my question is always, How much?

That’s the perk of being a Pinoy business owner. I have to pay taxes whether I like it or not despite all the graft-and-corruption cases that not even the 1986 People Power and its annual commemorations could eradicate.

If only I knew what I know now, my reaction to Ninoy Aquino’s assassination on August 21, 1983, and the 1986 People Power should have been “ho-hum.” But who could “ho-hum” these then while living in Manila where anti-Marcos rallies were aplenty.

Afternoon classes were sometimes cancelled due to rallies or frat rumbles — kind of choose your poison.

I, the morning-session student, who was always too sleepy while in class, could only stare at my afternoon-session dorm mates while they were busy planning where to go. Usually, we all ended up having junk food at the only McDonald’s then, located at Morayta.

My favorites even then: McChicken sandwich, fries, Coke, choco sundae. The sundae sometimes served as my dip for the fries if I got tired of catsup and mayo. These remained as my favorites, with the Coke order morphing into Coke Light and Coke Zero for less guilt in the sugar department. Nowadays, only the chicken sans the bun is allowed in the low-carb diet. And no fries, no soda, no sundae. Ho-hum.

Now that the U.S. has released the inverted Food Pyramid which focuses on liberal low-carb, let’s see if it will stop me from indulging in carbs again. But if carb cravings will prove to be stronger than the inverted Food Pyramid, I may have to join more Zumba classes as my cardio workout.

That’s the Zumba where I danced to Taylor Swift’s “Opalite” in the last quarter of 2025. This month is for her “The Fate of Ophelia.”

I used to wonder why there’s much ado about Swift. I didn’t like her songs. And then, “Opalite” became the theme song for Christmas 2025. Okay. I get it now.

The first time our gym TikTok group danced to “Opalite” on October 15, 2025, I wasn’t familiar with it yet and didn’t care to ask whose song it was.

Joining Zumba classes helps the Pearl Jam fan — uh, that’s me? — learn about trending pop songs. If not for Zumba, I’ll be listening to “Alive,” “Even Flow,” “Jeremy,” etc. the whole day. My favorite, though, is “Light Years.”

And Pearl Jam’s “Do the Evolution” can be the perfect Muzak while paying taxes and fees at city hall: “This land is mine, this land is free/I’ll do what I want but irresponsibly/It’s evolution, baby.”

While avoiding carbs, there’s Pearl Jam’s “Corduroy”: “Can’t let you roam inside my head/I don’t want to take what you can give/I would rather starve than eat your bread.”