Practice question
A municipality invokes residual taxing power under Section186 to impose a new levy on a subject already taxed under the NIRC. All procedural steps were followed. Does residual power alone establish validity?
- No; Section186 restricts that residual power by reference to subjects already taxed under the NIRC or other applicable laws
- Yes, procedure removes every substantive limit
- Yes, residual power is unlimited
- Yes, a mayor may waive the restriction
- Yes, the restriction applies only to criminal penalties
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections130,186,188–190.
- Coca-Cola v City of Manila GR156252 June27,2006 MAIN: https://lawphil.net/judjuris/juri2006/jun2006/gr_156252_2006.html MAIN publication and attempted amendment of void ordinance.
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