Practice question
Under LGC Section 132, which body exercises the power to impose a local tax through an appropriate ordinance?
- The mayor acting alone by letter
- The local treasurer acting alone by invoice
- The sanggunian of the LGU concerned
- A private chamber of commerce
- The largest local taxpayer
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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