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Philippine Bar review · Question

Practice question: Taxation

Multiple Choice Hard

Practice question

An ordinance creates a levy solely to finance the incumbent mayor’s private election campaign, with no public program or service. The council claims additional revenue always satisfies Section130 regardless of purpose. Which is best?
  1. The stated exclusive private campaign purpose conflicts with the public-purpose requirement
  2. Every revenue-raising purpose is automatically public
  3. Partisan benefit itself replaces statutory authority
  4. A majority vote eliminates all public-purpose limits
  5. Any levy is valid if the mayor calls it convenient

Legal references

  • RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections129 and130(a)–(e).

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