Practice question
A city says ArticleX, Section 5 gives it sovereign taxing power equal to the State, so it may disregard an otherwise applicable statutory prohibition. It admits that no exception or later law authorizes the levy. What is the best response?
- Local autonomy repeals all statutory tax restrictions
- An LGU is not the sovereign State; its constitutional revenue authority remains subject to valid legislative guidelines and limitations
- A city has no revenue authority of any kind
- All local taxes must be individually enacted by Congress
- The local treasurer may decide which statutes to disregard
Legal references
- RA7160, Local Government Code, Sections129–133 and186–188: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- 1987 Constitution, ArticleX Section5: https://lawphil.net/consti/cons1987.html
- Batangas City v. Pilipinas Shell, GR187631, July8 2015, main decision: https://lawphil.net/judjuris/juri2015/jul2015/gr_187631_2015.html
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