Practice question
An LGU invokes Section 186 to impose a new levy and argues that the residual power is exempt from the Code's safeguards. Which answer is correct?
- Residual power is unlimited
- A hearing alone authorizes taxation of every prohibited subject
- Only the tax's name matters
- The mayor may dispense with every limitation
- Section 186 is qualified by its permitted base or subject and substantive limits, including the required prior hearing
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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