Similar tax or fee not specifically enumerated.
Section 49
SEC. 49. Similar tax or fee not specifically enumerated. —The local hoard or council may exercise the power to impose a tax or fee on a tax base or subject similar to those authorized in this Code but which may not have been specifically enumerated herein, the rate of which shall in no case exceed that fixed for the similar tax base or subject. Tax or fee not provided for. — Where the tax base or tax subject is not similar or comparable to any lax base or subject specifically mentioned or otherwise provided for in this Code, the province, city or municipality may impose a tax, fee or other imposition thereon which shall not be unjust, excessive, oppressive or confiscatory, or contrary to declared national economic policy. Such a tax, fee or other imposition shall only be collectible, without interests or other surcharges on the initial payment, after review and approval of the ordinance imposing the same by the Secretary of Finance.