Practice question
A city relies solely on Section 151's general allowance to exceed provincial or municipal maximum rates by up to 50% to increase an amusement-tax ceiling. It ignores the express exception for professional and amusement taxes. Which is correct?
- The exception prevents automatic use of that general uplift for the stated amusement tax.
- The 50% uplift expressly has no exceptions.
- The city may ignore every statutory maximum if an ordinance exists.
- Amusement taxes can never be considered under any local law.
- A higher collection target automatically repeals the exception.
Legal references
- RA7160, Local Government Code, Sections130,151 and153-155: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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