Practice question
A landlord pays real property tax on an apartment building and a separate authorized levy on operating the rental business. She argues that both payments come from rent and are collected locally, so the second tax must be void. Assume no independent statutory defect. Which analysis follows Villanueva?
- The source of payment conclusively identifies the taxable subject
- The ownership tax and business levy have distinct subjects and characters, so her stated facts do not establish direct duplicate taxation
- All taxes on landlords are prohibited
- Local collection alone establishes every element of duplication
- The second tax is valid only if renamed a donation
Legal references
- Villanueva v. City of Iloilo, G.R. L-26521, December 28, 1968: https://lawphil.net/judjuris/juri1968/dec1968/gr_26521_1968.html
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