Section 50 of the Code shall read as follows: "SEC. 50. Tax or fee not provided for.
Section 20
SEC. 20. Section 50 of the Code shall read as follows: "SEC. 50. Tax or fee not provided for. — Where the tux base or tax subject is not similar or comparable to any tax base or subject specifically mentioned or otherwise provided for in this Code, the local board or council may impose a tax, fee or other imposition thereon. No ordinance, however, imposing such a tax or fee shall be enacted without any public hearing having been held for the purpose. The Secretary of Finance shall within six months from the date of receipt of copy of the ordinance review the same and the tax or fee therein imposed shall accrue, should the ordinance be approved by the Secretary of Finance, at such date as may be determined and fixed by him."