Scope of power.
Section 23
SEC 23. Scope of power. — Except as otherwise provided in this Code, the city may levy and collect, among others, any of the taxes, fees and other impositions that the province or the municipality may levy and collect. The exercise of the taxing powers of the city extends to the taxes, fees and other impositions mentioned in Sections 12, 13, 14, 15 and 16 of this Code which the city shall also impose and collect, to the exclusion of the national and municipal governments. The rates of the taxes, fees, or other impositions that the city shall fix may exceed the maximum rates allowed for the province or municipality by not more than fifty percent, except the rates of the taxes and fees provided in Sections 12, 13 and 14 in Chapter II of this Code which shall be uniform for the province and the city. In lieu of the graduated fixed tax prescribed under Section 19 of this Code as read in relation with this Section, the city may impose a percentage tax on the sales of non-essential commodities at the rate of not exceeding two percent and on the sales of essential commodities at the rate of not exceeding one percent. In no case, however, shall the city impose both the graduated fixed tax and the percentage tax on the same subject. For purposes of this tax, the following shall be considered essential commodities: (a) Rice, corn, wheat flour, meat, milk, fish, sugar, salt and other agricultural, marine and freshwater products: (b) Laundry soap, medicine and household remedies: (c) Locally manufactured ordinary fabrics and canned foodstuffs: (d) Commodities covered by the Price Control Law; and (e) Such other related and similar products necessary to human life and well-being. The city may levy any tax, fee or other imposition not specifically enumerated or otherwise provided for in this Code, subject to the provisions of Sections 49 and 50 of this Code.