Is the elevator tax a valid imposition?
QUESTION: In order to raise revenue for the repair and maintenance of the newly constructed City Hall of Makati, the City Mayor ordered the collection of P1.00, called “elevator tax”, every time a person rides any of the high‐ tech elevators in the City Hall during the hours of 8am to 10am and 4pm to 6pm. Is the elevator tax a valid imposition?
No, the elevator tax is invalid.
The Local Government Code (LGC) gives the exercise of the power to tax to the Sanggunian of the local government unit concerned. The Mayor cannot order the imposition of taxes.
No, the elevator tax is invalid.
The Local Government Code (LGC) gives the exercise of the power to tax to the Sanggunian of the local government unit concerned. The Mayor cannot order the imposition of taxes.
