Abstract: This study assesses the user-friendliness of the Enhanced Tax Revenue Assessment and Collection System (ETRACS), implemented by the City Government of Butuan, to digitalize business permit applications and tax collection. Guided by the DeLone and McLean Information Systems Success Model, the research analyzes the profiles of ETRACS users and their experiences with the system, identifying its strengths and weaknesses. Results reveal that most users are small businesses with 1-10 employees and annual gross sales between ₱1,000,000 and ₱5,000,000, primarily from the service and trading sectors.