National, local governments' power to tax; difference

QUESTION: What is the difference between the power to tax of the national government and that of the local government?

The difference is their nature. The national government's power to tax is inherent. On the other hand, that of local government units is a constitutional grant subject to regulation by law.

It can also be said that the local government units' power to tax is a legislative grant which is constitutionally mandated.