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Title Bagatsing vs Ramirez

GR 41631 Section 17 of the Revised Charter of the City of Manila speaks of


Date December 17, 1976 "ordinance" in general, i.e., irrespective of the nature and scope
thereof, whereas, Section 43 of the Local Tax Code relates to
"ordinances levying or imposing taxes, fees or other charges" in
KEYWORDS particular. In regard, therefore, to ordinances in general, the Revised
Charter of the City of Manila is doubtless dominant, but, that
dominant force loses its continuity when it approaches the realm of
"ordinances levying or imposing taxes, fees or other charges" in
particular. There, the Local Tax Code controls.

On exhaustion of administrative remedies:


Petitioners contend that Sec 47 provides that any question or issue
raised against the legality of any tax ordinance shall be referred for
DOCTRINE opinion to the city fiscal in the case of tax ordinance of a city. Private
respondent claims that the ordinance is not a tax ordinance because
The right to tax depends upon the ultimate use, it is not strictly the taxing power that is used but a revenue-raising
purpose and object for which the fund is raised. function.
The people may be taxed for a public purpose,
The SC notes that under Sec 5 of Art XI of the Constitution, each local
although it be under the direction of an government unit shall have the power to create its own sources of
individual or private corporation. revenue and to levy taxes, subject to such provisions as may be
provided by law. The Local Tax Code also states that Local
Governments may collect fees or rentals for the occupancy or use of
public markets and premises. They can provide for and regulate
market stands, stalls and privileges, and, also, the sale, lease or
occupancy thereof. They can license, or permit the use of, lease, sell
or otherwise dispose of stands, stalls or marketing privileges.
CASE:
The Municipal Board of MNL enacted ordinance 7522 “AN ** MAIN ISSUE RE: INHERENT LIMITATION: PUBLIC PURPOSE OF
ORDINANCE REGULATING THE OPERATION OF PUBLIC MARKETS AND TAXATION
PRESCRIBING FEES FOR THE RENTALS OF STALLS AND PROVIDING
PENALTIES FOR VIOLATION THEREOF AND FOR OTHER PURPOSES” Private respondent states that the market stall fees imposed by the
ordinance are diverted to the exclusive private use of the Asiatic
Respondent Federation of Manila Market Vendors, Inc. commenced Integrated Corporation since the collection had been let by the City of
a civil case seeking to nullify the ordinance for: Manila to the said corporation in a Management and Operating
a. The publication requirements has not been complied with Contract. SC held that The entrusting of the collection of the fees does
b. The Market Committee was not given any participation in not destroy the public purpose of the ordinance. So long as the
the enactment of the ordinance, as envisioned by RA 6039 purpose is public, it does not matter whether the agency through
c. Section 3(e) of the Anti-Graft and Corrupt Practices act has which the money is dispensed is public or private. The right to tax
been violated depends upon the ultimate use, purpose and object for which the
d. The ordinance would violate PD 7 prescribing the collection fund is raised. It is not dependent on the nature or character of the
of fees and charges on livestock and animal products person or corporation whose intermediate agency is to be used in
applying it. The people may be taxed for a public purpose, although it
Respondent Judge declared the nullity of the ordinance on the be under the direction of an individual or private corporation.
primary ground of non-compliance with the requirement of
publication under the Revised City Charter. Petitioners contend that
only a post-publication is required by the Local Tax Code and invokes
the non-exhaustion of administrative remedies. Judge denied the
motion.

SC ruled in favor of petitioners.

The Revised charter requires publication BEFORE enactment and after


approval. The tax code only prescribes for publication after the
approval of ordinances levying or imposing taxes, fees and other
charges.

The revised charter is a specific act since it relates only to the City of
Manila and the Local Tax Code is a general law for it applies to all local
governments. However, the subject of the Revised Charter is general
and the Local Tax Code is specific.