Revenues.
Section 50
SEC. 50. Revenues.—The revenues of the municipality shall be devoted exclusively to local public purposes. They shall be derived in addition to those prescribed in section forty-seven hereof, from the following sources: (a) Land taxes.—The assessment and collection of an -land taxes-ad valorem tax on all land, buildings, and improvements in the municipality shall be made in accordance with the provisions and restrictions of the real property tax law, in force in the department. (b) Fisheries and fishing privileges.—The granting of fisheries, other than pearl or shell fisheries, in fresh-water streams, lakes, and tidal streams, included within the municipality and not the property of any private individual, and in the marine waters included between two lines drawn perpendicular to the general coast line from points where the boundary lines of the municipality touch the sea at high tide, and a third line parallel with the general coast line and distant from it three marine leagues: Provided, That when municipalities are so situated on opposite shores that there is less than six marine leagues of marine waters between them the third line shall be a line equally distant from the opposite shores of the respective municipalities. Where fresh-water lakes are not included within the limits of any one municipality, or where freshwater or tidal streams form boundaries between municipalities, disputes which may arise as to the waters within which any municipality may exercise the right of taxing the granting of the privilege of fisheries shall be referred by each municipality to the provincial board of the province to which it belongs for settlement, subject to appeal to the department governor, whose decision shall be final. (c) Rents and profits, municipal property.—Rents and profits from all property belonging to the municipality, tolls from ferries, municipal stables, markets, slaughterhouse, bath house, laundries, pounds, and cemeteries. (d) Rentals of privileges.—Rentals for the privilege of establishing and maintaining the same. (e) Tuition fees.—Fees for tuition in institutions of instruction, other than primary schools, founded and maintained solely by the municipality; but nothing herein shall require the charging of such fees. (f) Frontage tax.—A uniform annual frontage tax to be imposed in the discretion of the municipal council within the commercial zone upon each person owning, or in case of doubt as to ownership, upon the person occupying land fronting upon a public thoroughfare, for each meter or part of meter of frontage, upon approval of the provincial board of the province in which the municipality is situated. The proceeds from such tax shall constitute a special fund which shall be expended only for the purpose of cleaning, repairing, and improving the public thoroughfares within the commercial zone in which it is imposed. (g) Municipal fines; burial permits.—Municipal fines, and fees for the issuance of burial permits and permits for the removal of the bodies of deceased persons: Provided, That the charge made for each such permit shall not exceed fifty centavos. (h) Building permits.—To issue building permits and to provide fees therefor.