Practice question
Two LGUs lawfully adopt different tax rates within their respective statutory authority. A challenger relies solely on Section130(a) to insist every LGU nationwide must use one identical rate. Which is correct?
- That subsection requires uniformity within each LGU, not by itself identical nationwide rates
- The subsection expressly imposes one universal numerical rate
- No local uniformity is required anywhere
- The higher rate automatically annuls both ordinances
- The mayor of one LGU sets all national rates
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections129 and130(a)–(e).
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