Film development vs Colon heritage

Accordingly, under the present Constitution, where there is neither a grant nor a prohibition by statute,
the tax power of municipal corporations must be deemed to exist although Congress may provide
statutory limitations and guidelines.27 The basic rationale for the current rule on local fiscal autonomy is
the strengthening of LGUs and the safeguarding of their viability and self-sufficiency through a direct
grant of general and broad tax powers. Nevertheless, the fundamental law did not intend the delegation
to be absolute and unconditional. The legislature must still see to it that (a) the taxpayer will not be
over-burdened or saddled with multiple and unreasonable impositions; (b) each LGU will have its fair
share of available resources; ( c) the resources of the national government will not be unduly disturbed;
and ( d) local taxation will be fair, uniform, and just.

the Court alluded to the fundamental principles governing the taxing powers of LGUs as laid out in
Section 130 of the LGC, to wit:

1. Taxation shall be uniform in each LGU.

2. Taxes, fees, charges and other impositions shall:

a. be equitable and based as far as practicable on the taxpayer's ability to pay;

b. be levied and collected only for public purposes;

c. not be unjust, excessive, oppressive, or confiscatory;

d. not be contrary to law, public policy, national economic policy, or in the restraint of trade.

3. The collection of local taxes, fees, charges and other impositions shall in no case be let to any private
person.

4. The revenue collected pursuant to the provisions of the LGC shall inure solely to the benefit of, and be
subject to the disposition by, the LGU levying the tax, fee, charge or other imposition unless otherwise
specifically provided by the LGC.

5. Each LGU shall, as far as practicable, evolve a progressive system of taxation.