Practice question
A mayor creates a new local tax by executive memorandum alone. There is no supporting tax ordinance or other legal authorization for that imposition. The mayor invokes the city's urgent revenue needs. Which answer follows Section 132?
- The memorandum cannot replace the required exercise by the sanggunian through an appropriate ordinance
- Urgency automatically supplies an ordinance
- Only the mayor may ever impose local taxes
- The absence of an ordinance proves the tax was unanimously approved
- Any revenue need suspends the Local Government Code
Legal references
- 1987 Constitution, Article X, Section 5, local revenue and taxation powers: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353
- Republic Act No. 7160, Local Government Code, Sections 129, 130, 132, 133, 186 and 187: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
Answer this question in flashcards to review your response and continue practicing.