Practice question
Two LGUs lawfully adopt different rates under their respective statutory authority. A challenger argues that 130(a) alone requires an identical tax rate throughout every LGU nationwide. Which is best?
- Every local tax rate must be identical nationwide solely under 130(a).
- LGUs can disregard every statutory rate limit because rates differ.
- A difference automatically makes both ordinances confiscatory.
- The text requires uniformity within each LGU, not nationwide rate identity merely from that clause.
- Only the more populous LGU may levy any tax.
Legal references
- RA7160, Local Government Code, Sections130,151 and153-155: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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