Practice question
A city levies two differently named gross-receipts charges on the same business privilege, for the same purpose, territory, year and tax character, using the same taxing authority. It defends solely on the two titles. Which is correct?
- Names alone settle the case
- Different headings eliminate every doctrinal identity
- Substance must be compared; different titles do not defeat the established identities in the direct-duplication test
- All city taxes are automatically unconstitutional
- The taxpayer may choose any tax rate without challenge
Legal references
- City of Manila v. Coca-Cola Bottlers Philippines, Inc., G.R. No. 181845, August 4, 2009, main decision: https://lawphil.net/judjuris/juri2009/aug2009/gr_181845_2009.html
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