Section 42
SEC. 42. Taxation shall be just and in each municipality uniform.
Act No. 82 CHAPTER V
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails.・Read the official text ↗
Section 43
SEC. 43. The revenues of the municipality shall be devoted exclusively to local public purposes. They shall be derived from the following sources only: (a) An ad valorem tax on all lands, buildings, and improvements in the municipality, except land or buildings owned by the United States of America, the Central Government of the Philippine Islands, any departmental or provincial government in said Islands, or by the municipality, to be levied against the owner or owners thereof, or, in case of doubt or dispute as to ownership, against the possessors thereof, by ordinance duly adopted by the council; which tax shall not be less than one-fourth of one per centum and not more than one-half of one per centum of the value of said lands, buildings, and improvements as assessed in accordance with law: Provided, That upon application to the board of assessors by the owner of any agricultural land and upon satisfactory evidence that he was not in arms against the authority of the United States in these Islands after April first, nineteen hundred and one, or was not giving aid and comfort to those so in arms after said date, his land may be exempted from taxation by said board, with the concurrence of the Board of Tax Appeals, to whom the application and all the evidence shall be submitted for its consideration, for one year after the time when such tax may be first levied under this Act, if it shall appear that such land has not yielded a crop between January first, nineteen hundred and one, and March first, nineteen hundred and two, for the reason that the owner of the land has really been prevented from cultivating the land because of war and its necessary consequences. (b) The proceeds of at least one-fourth of one per centum of the lands and improvements as assessed shall be devoted exclusively to the support of free public primary schools and the providing or erection of suitable school buildings. The municipal council shall have discretion to expend the remaining one-fourth of one per centum or so much thereof as they shall deem wise to levy, for any lawful municipal purpose herein provided. (c) The granting of the privilege of fisheries. (d) Fees for the issuing of certificates of ownership of large cattle and of transfer of title in the same. (e) Rents and profits from all property belonging to the municipality, tolls from ferries, municipal stables, markets, slaughter houses, public bath house, and cemeteries belonging to the municipality. (f) Rentals for the privilege of establishing and maintaining the same. (g) Fees for tuition in institutions of instruction other than primary schools founded and maintained by the municipality: but nothing herein shall require the charging of such fees. (h) Licenses for billiard tallies, theatrical performances, horse races, and circuses; for the selling at retail in quantities of not more than five gallons of any intoxicating malt, vinous, mixed, or fermented liquors; for the keeping of dogs; for cock-pits, cock-fighting or the keeping or training of fighting cocks; for public carriages, carts or hearses kept for hire: and for cafes, restaurants, hotels, inns, and lodging-houses; in accordance with the provisions of section thirty-nine, subsection (ii) and section forty, subsections (i), (j), and (k). (i) Municipal fines. (j) An annual tax, hereby imposed for the purpose of protecting the roads of the municipality and the province from destruction, of three dollars, Mexican, upon each draft-cart the wheels of which have tires less than two inches and a half in width, and an annual tax of two dollars, Mexican, upon each cart the wheels of which are rigid with the axles to which they are attached, and an annual tax of five dollars, Mexican, upon each cart having both such tires and axles, all to be collected by the provincial treasurer in the usual manner. One-half the proceeds of such taxes shall be paid into the municipal treasury and one-half shall be paid into the provincial treasury.
Section 44
SEC. 44. It shall not be in the power of the municipal council to impose a tax in any form whatever upon goods and merchandise carried into the municipality, or out of the same, and any attempt to impose an import or export tax upon such goods in the guise of an unreasonable charge for wharfage, use of bridges or otherwise, shall be void.
Section 45
SEC. 45. All taxes, licenses, and fees imposed by the council shall be fixed by ordinance and may be changed from year to year, as the council may deem proper.
Section 46
SEC. 46. The municipal treasurer, during the first fifteen days of January of each year, shall prepare in duplicate itemized statements of the income and disbursements for the preceding calendar year, one copy of which shall be transmitted to the provincial treasurer and the other to the council. He shall produce to the council his books and receipts, together with the stubs of the receipts issued by him and the warrants on which he has made disbursements. The council shall carefully audit these accounts, comparing the statement of income with the duplicate receipts and the statement of disbursements with the warrants. If the amounts are found to be correct they will be attested by the members of the council. Should any member not be in favor of approving them or any item thereof, he will indorse his disapproval in writing thereon, specifying the item or items objected to and the reasons for his objections. A certified copy of the statement, with the signatures thereto and the indorsements thereon, shall be immediately forwarded to the provincial treasurer, who, if he thinks that judicial proceedings should be begun against either the municipal treasurer or the council, or any member thereof, for the unlawful expenditure of money of the municipality, shall, on behalf of the municipality, through the provincial fiscal, begin proceedings to recover the same.
Section 47
SEC. 47. (a) During the month of January of each year, the council shall prepare in duplicate a report giving. (b) An inventory of all buildings, lands, and other property, real and personal, belonging to the municipality. (c) An itemized estimate of the revenues of the municipality from all sources during the current year, with a statement opposite each item of the amount realized from that source during the last preceding year. (d) An itemized estimate of the ordinary expenses of the municipality for the current year, with a statement opposite each item of the corresponding expenses for the last preceding year. The estimated ordinary expenses shall not exceed the estimated resources. This estimate shall include a statement of outstanding indebtedness, if such exists. (e) An estimate of such extraordinary expenditures, if any, as may be required through unusual necessity or to make permanent improvements. Such estimate shall state the approximate total expenditures by reason of such necessity or improvement, the amount which it is expected to expend during the current year, and the source or sources from which it is proposed to secure the necessary funds; also an itemized statement of extraordinary expenditures for the last preceding calendar year. The report hereinbefore provided for shall be in such form as may be prescribed by the provincial treasurer. (f) Such report, when approved, shall be attested by the president and municipal secretary and shall be forwarded in duplicate to the provincial treasurer for his action. If the provincial treasurer shall, upon consideration, find that the taxes levied will produce the estimated revenue and that the actual expenditures provided for in the report will not exceed in the aggregate the estimate thereof, then he shall approve the same and shall forward one of the copies of the report, with his approval indorsed thereon, to the president to serve as a guide to the municipality in the administration of its finances. If, after the provincial treasurer shall have begun the collection of taxes, he finds that the amount to be actually collected will fall short of the estimate, he shall certify this fact to the council, with a statement of the probable shortage, and it shall be the duty of the council to reduce its subsequent expenditures so as to bring their aggregate within the available income as reported by him. (g) Expenses not provided for in the annual estimate can only be incurred and paid upon authorization by the provincial treasurer at the request of the municipal council.
Section 48
SEC. 48. Taxes, imposts, and all other revenues of the municipality shall not be leased or farmed by the municipal council, and shall be collected by the provincial treasurer, or his authorized deputies, as hereinafter provided.
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Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).