Specific limitations on power.
Section 17
SEC. 17. Specific limitations on power. — Except as otherwise provided in this Code, the province shall not levy the following: (a) Business tax; (b) Fishery rental and license fees; (c) Tax on articles subject to specific tax under the provisions of the National Internal Revenue Code; (d) Taxes and other impositions enumerated in Section 5, Chapter I of this Code; and (e) Municipal fees and charges under Section 20 of this Code. Article 2. Municipalities