General rides for municipal taxation and licenses.
Section 51
SEC. 51. General rides for municipal taxation and licenses.—The following provisions shall be observed in the exercise of the right of taxation: (a) Import and export tax prohibited.—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, wharfage, use of bridges, or otherwise, shall be void. (b) Fixing and changing taxes.—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. (c) Prepayment of licenses.—All licenses and privilege taxes shall be paid before the licensee or taxpayer shall begin the business or enjoyment of the privilege for which the license or tax is imposed by the ordinance. (d) Termination of licenses, and so forth.—All licenses and privilege taxes shall terminate on the thirty-first of December of each year, and anyone beginning a business or exercising a privilege upon which a tax is levied by the council after the thirty-first of December shall be required, before beginning such business or exercising such privilege, to pay the license or tax for the quarters of the year which remain, to and including the thirty-first of December following. But all licenses and privilege taxes may be paid in quarterly installments without penalty during the first ten days of the quarter, at the election of the licensee. (e) Fanning or leasing; collection by provincial treasurer.—No taxes, imposts, or other revenues of the municipality shall be leased or farmed except as provided in Act Numbered Sixteen hundred and thirty-four: Provided, That the powers therein conferred upon the Governor-General shall be exercised by the department governor. All imposts, taxes, revenues, fines, penalties, rents, debts due the municipality, license and privilege fees, and money or funds payable to the municipality for any reason or from any source whatsoever shall be collected and received by the provincial treasurer or his authorized deputies: Provided, further, That when the municipal treasurer is also a deputy of the provincial treasurer all such collections shall be made by him as such deputy: And provided further, That when the municipal treasurer is not a deputy of the provincial treasurer he may, as such municipal treasurer, make such collections as are in this Act specifically provided. (f) Conducting business without license.—The council conducting business shall provide that any person conducting a business or enjoying a privilege without paying the tax required by its ordinances shall be punished by fine and imprisonment, after trial and conviction before the justice of the peace, as in other cases under the limitations prescribed in section forty-seven (ii) hereof. (g) Collection of taxes.—It shall be the duty of the provincial treasurer, in person or by deputy, to receive payment of all revenues due to the municipality from any source whatever, in accordance with law and administrative regulations : Provided, That taxes collected by a deputy of a provincial treasurer shall not be transferred to himself in his capacity as a municipal treasurer but shall be turned over to the provincial treasurer or his deputy specially authorized for that purpose, who shall be other than the municipal treasurer. (h) Turning over of revenues.—Taxes, imposts, and of other revenues of the municipality shall be turned over by revenues the provincial treasurer or his deputies, to the municipal treasurer, within a reasonable time after the collection thereof, together with an itemized statement showing the nature of the tax, impost, or other revenue collected and the respective amounts of same. ARTICLE 19.—Municipal districts.