Lorenzo vs osadas 64 h|| 3S3

lacLs
1homas Panley dled ln Zamboanga leavlng a wlll whlch provlded among oLhers LhaL Lhe properLy
glven Lo MaLLhew Penley wlll belong Lo hlm only afLer 10 years afLer 1homas deaLh ConsequenLly
Lhe Cl8 assessed lnherlLance Lax agalnsL Lhe esLaLe Lorenzo Lhe LrusLee of Lhe esLaLe pald Lhe
assessmenLs on proLesL Pe conLended LhaL Lhe lnherlLance Lax should have been afLer 10 years
lssue ls Lhe conLenLlon merlLorlous?
8ullng
no Lhe only beneflL on whlch Lhe Laxpayer ls enLlLled ls LhaL derlved from Lhe en[oymenL of Lhe
prlvlleges of llvlng ln an organlzed socleLy esLabllshed and safeguarded by Lhe devoLlon of Laxes Lo
Lhe publlc purpose 1he governmenL promlsed noLhlng Lo Lhe person Laxed beyond whaL maybe
anLlclpaLed from admlnlsLraLlon of Lhe laws for Lhe general good
1axes are essenLlal for Lhe exlsLence of Lhe governmenL 1he obllgaLlon Lo pay Laxes resL noL upon
Lhe prlvlleges en[oyed by or Lhe proLecLlon afforded Lo Lhe clLlzen by Lhe governmenL buL upon Lhe
necesslLy of money for Lhe supporL of Lhe esLaLe lor Lhls reason no one ls allowed Lo ob[ecL or
reslsL paymenL of Laxes solely because no personal beneflL Lo hlm can be polnLed ouL as arlslng from
Lhe Lax
ascua| vs Secretary of ub||c Works 110 SCkA 331
lacLs
eLlLloner seeks Lo declare 8A 920 as unconsLlLuLlonal as as declarlng Lhe donaLlon by Sen ZulueLa
as lnvalld 8A 920 conLalned an lLem approprlaLlng r83000 whlch Lhe peLlLloner alleged LhaL lL was
for Lhe consLrucLlon of roads lmprovlng Lhe prlvaLe properLy of ZulueLa Pe alleges LhaL Lhe sald law
was noL for a publlc purpose
lssue ls 8A 920 unconsLlLuLlonal?
8ullng
?es 8A 920 ls an lnvalld lmposlLlon slnce lL resulLs ln promoLlon of a prlvaLe enLerprlse as lL
beneflL Lhe properLy of a prlvaLe lndlvldual 1he provlslon LhaL Lhe land LhereafLer be donaLed Lo Lhe
governmenL has noL cure Lhe defecL 1he rule ls LhaL lf Lhe publlc advanLage or beneflL ls merely
lncldenLal ln promoLlon of a parLlcular enLerprlse such defecL shall render Lhe law lnvalld Cn Lhe
oLher hand lf whaL ls lncldenLal ls Lhe promoLlon of a prlvaLe enLerprlse Lhe Lax law shall be deemed
for a publlc purpose
MCIAA vs Marcos Gk 120082 September 11 1996
lacLs
MClAA was creaLed by vlrLue of 8A 6938 Slnce Lhe Llme of lLs creaLor MClAA en[oyed Lhe prlvllege
of exempLlon from paymenL of realLy Laxes ln accordance wlLh sec 14 of lLs charLer Cn CcLober 11
1994 however 1he Lreasurer of Cebu clLy demanded paymenLs for realLy Laxes on several parcels of
lands belonglng Lo Lhe peLlLloners MClAA ob[ecLed Lo such demand for paymenL as baseless and
un[usLlfled clalmlng ln lLs' favour Sec 14 of 8A 6938 whlch exempL lL from paymenL of realLy Laxes
8espondenL refuse Lo cancel MClAAs' Lax accounL lnslsLlng LhaL lL ls Lhe CCCCs' whose Lax
exempLlon prlvllege has been wlLhdrawn by vlrLue of Sec 193 and 234 of Lhe LCC
lssue ls Lhe conLenLlon merlLorlous?
8ullng
no Sec 193 LCC prescrlbe Lhe general rule LhaL Lhey are wlLhdrawn upon Lhe effecLlvlLy of Lhe code
excepL Lhose granLed Lo local waLer dlsLrlcLs cooperaLlve duly reglsLered under 8A 6938 nonsLock
nonproflL hosplLals and educaLlonal lnsLlLuLlons and unless oLherwlse provlded ln Lhe LCC Lhe laLLer
provlslon called only refer Lo Sec 234 whlch enumeraLe Lhe properLles exempL from real properLy Lax
buL Lhe lasL paragraph of sec 234 furLher quallfles Lhe reLenLlon of Lhe exempLlon Cnly Lo Lhose
enumeraLed Lhereln 1hus for peLlLloner Lo be exempL musL show LhaL Lhe parcels of land ln
quesLlon any of Lhose enumeraLed ln 234
@aada vs Angara Gk 11829S May 2 1992
lacLs
1he sulL was flled Lo nulllfy Lhe concurrence of Lhe hlllpplne senaLe Lo Lhe presldenLs' noLlflcaLlon
of Lhe W1C argumenL lL was conLended LhaL Lhe argumenL places naLlonals and producLs of
member counLrles on Lhe same fooLlng as llllplnos and local producLs ln conLravenLlon of Lhe llllplno
flrsL pollcy eLlLloners malnLaln LhaL Lhe hlllpplnes because lL meanL LhaL congress could noL pass
leglslaLlon LhaL would be good for naLlonal lnLeresL and general welfare lf each leglslaLlon would noL
conform Lo Lhe W1C agreemenL
lssue as Lhe conLenLlon merlLorlous?
8ullng
no whlle soverelgnLy has LradlLlonal been deemed absoluLe and allencompasslng ln Lhe domesLlc
level lL ls however sub[ecL Lo resLrlcLlons and llmlLaLlons volunLarlly agreed Lo by Lhe hlllpplnes
expressly or lmplledly as a member of Lhe famlly naLlons unquesLlonably Lhe consLlLuLlon dld noL
envlslon hermlLLype soluLlon of Lhe counLry from Lhe resL of Lhe world
8y Lhe lnherenL naLure 1reaLles llmlL or resLrlcL Lhe absoluLeness of soverelgnLy 8y Lhelr volunLary
acL naLlons may surrender some aspecLs of Lhelr sLaLe power ln exchange for greaLer beneflLs
granLed by a derlved from a convenLlon or pacL
Comm|ss|oner vs 8CAC 149 SCkA 39S
lacLs
8rlLlsh overseas alrways corp (8CAC) a wholly owned 8rlLlsh CorporaLlon ls engaged ln
lnLernaLlonal alrllnes buslness lrom 1939Lo 1972 lL has no loadlng rlghLs for Lrafflc purposes ln Lhe
hlllpplnes buL malnLalned a general sales agenL ln Lhe hlllpplnes whlch was responslble for selllng
8CAC LlckeLs coverlng passengers and cargoes Lhe Cl8 assessed deflclency lncome Laxes agalnsL
lssue ls 8CAC llable Lo pay Laxes?
8ullng
?es 1he source of lncome ls Lhe properLy acLlvlLy of servlce LhaL produces Lhe lncome lor Lhe
source of lncome Lo be consldered comlng from Lhe hlllpplnes lL ls sufflclenL LhaL Lhe lncome ls
derlved from Lhe acLlvlLy comlng from Lhe hlllpplnes 1he Lax code provldes LhaL for revenue Lo be
Laxable lL musL consLlLuLe lncome from hlllpplne sources ln Lhls case Lhe sale of LlckeLs ls Lhe
source of lncome 1he slLus of Lhe source of paymenLs ls Lhe hlllpplnes
@an vs De| kosar|o 237 SCkA 324
lacLs
eLlLloners challenge Lhe consLlLuLlonallLy of 8A 7496 or Lhe slmpllfled lncome LaxaLlon scheme
(Snl1) under ArLs (26) and (28) and lll (1) 1he Snl1 conLalned changes ln Lhe Lax schedules and
dlfferenL LreaLmenL ln Lhe professlonals whlch peLlLloners assall as unconsLlLuLlonal for belng
lsolaLlve of Lhe equal proLecLlon clause ln Lhe consLlLuLlon
lssue ls Lhe conLenLlon merlLorlous?
8ullng
no unlformlLy of LaxaLlon llke Lhe hlndered concepL of equal proLecLlon merely requlre LhaL all
sub[ecLs or ob[ecLs of LaxaLlon slmllarly slLuaLed are Lo be LreaLed allke boLh prlvlleges and llablllLles
unlformlLy does noL offend classlflcaLlon as long as lL resL on subsLanLlal dlsLlncLlons lL ls germane
Lo Lhe purpose of Lhe law lL ls noL llmlLed Lo exlsLlng only and musL apply equally Lo all members of
Lhe same class
1he leglslaLlve lnLenL ls Lo lncreaslngly shlfL Lhe lncome Lax sysLem Lowards Lhe scheduled approach
ln LaxaLlon of lndlvldual Laxpayers and malnLaln Lhe presenL global LreaLmenL on Laxable
corporaLlons 1hls classlflcaLlon ls nelLher arblLrary nor lnapproprlaLe
Abra Va||ey Co||ege v Aqu|no
lacLs eLlLloner Abra valley College ls an educaLlonal corporaLlon and lnsLlLuLlon of hlgher learnlng
duly lncorporaLed wlLh Lhe SLC ln 1948 Cn 6 !uly 1972 Lhe Munlclpal and rovlnclal Lreasurers
(Caspar 8osque and Armln Carlaga respecLlvely) and lssued a noLlce of Selzure upon Lhe peLlLloner
for Lhe college loL and bulldlng (CC1 C83) for Lhe saLlsfacLlon of sald Laxes Lhereon 1he Lreasurers
served upon Lhe peLlLloner a noLlce of Sale on 8 !uly 1972 Lhe sale belng held on Lhe same day ur
aLerno Mlllare Lhen munlclpal mayor of 8angued Abra offered Lhe hlghesL bld of 6000 on publlc
aucLlon lnvolvlng Lhe sale of Lhe college loL and bulldlng 1he cerLlflcaLe of sale was correspondlngly
lssued Lo hlm

1he peLlLloner flled a complalnL on 10 !uly 1972 ln Lhe courL a quo Lo annul and declare vold Lhe
noLlce of Selzure" and Lhe noLlce of Sale" of lLs loL and bulldlng locaLed aL 8angued Abra for non
paymenL of real esLaLe Laxes and penalLles amounLlng Lo 314031 Cn 12 Aprll 1973 Lhe parLles
enLered lnLo a sLlpulaLlon of facLs adopLed and embodled by Lhe Lrlal courL ln lLs quesLloned
declslon 1he Lrlal courL ruled for Lhe governmenL holdlng LhaL Lhe second floor of Lhe bulldlng ls
belng used by Lhe dlrecLor for resldenLlal purposes and LhaL Lhe ground floor used and renLed by
norLhern MarkeLlng CorporaLlon a commerclal esLabllshmenL and Lhus Lhe properLy ls noL belng
used excluslvely" for educaLlonal purposes lnsLead of perfecLlng an appeal peLlLloner avalled of
Lhe lnsLanL peLlLlon for revlew on cerLlorarl wlLh prayer for prellmlnary ln[uncLlon before Lhe
Supreme CourL by flllng sald peLlLlon on 17 AugusL 1974
1he Supreme CourL afflrmed Lhe declslon of Lhe Cll Abra (8ranch l) sub[ecL Lo Lhe modlflcaLlon LhaL
half of Lhe assessed Lax be reLurned Lo Lhe peLlLloner 1he modlflcaLlon ls derlved from Lhe facL LhaL
Lhe ground floor ls belng used for commerclal purposes (leased) and Lhe second floor belng used as
lncldenLal Lo educaLlon (resldence of Lhe dlrecLor)
lssue Should Lhere be Lax exempLlon?
lnLerpreLaLlon of Lhe phrase used excluslvely for educaLlonal purposes"
SecLlon 22 paragraph 3 ArLlcle vl of Lhe Lhen 1933 hlllpplne ConsLlLuLlon expressly granLs
exempLlon from realLy Laxes for CemeLerles churches and parsonages or convenLs appurLenanL
LhereLo and all lands bulldlngs and lmprovemenLs used excluslvely for rellglous charlLable or
educaLlonal purposes" 1hls consLlLuLlon ls relaLlve Lo SecLlon 34 paragraph c CommonwealLh AcL
470 as amended by 8A 409 (AssessmenL Law) An lnsLlLuLlon used excluslvely for rellglous charlLable
and educaLlonal purposes and as such lL ls enLlLled Lo be exempLed from LaxaLlon noLwlLhsLandlng
LhaL lL keeps a lodglng and a boardlng house and malnLalns a resLauranL for lLs members (?MCA
case) A loL whlch ls noL used for commerclal purposes buL serves solely as a sorL of lodglng place
also quallfles for exempLlon because Lhls consLlLuLes lncldenLal use ln rellglous funcLlons (8lshop of
nueva Segovla case)
LxempLlon ln favor of properLy used excluslvely for charlLable or educaLlonal purposes ls 'noL llmlLed
Lo properLy acLually lndlspensable' Lherefor buL exLends Lo faclllLles whlch are lncldenLal Lo and
reasonably necessary for Lhe accompllshmenL of sald purposes (Perrera v Cuezon ClLy 8oard of
AssessmenL Appeals) Whlle Lhe CourL allows a more llberal and nonresLrlcLlve lnLerpreLaLlon of Lhe
phrase excluslvely used for educaLlonal purposes" reasonable emphasls has always been made
LhaL exempLlon exLends Lo faclllLles whlch are lncldenLal Lo and reasonably necessary for Lhe
accompllshmenL of Lhe maln purposes 1he use of Lhe school bulldlng or loL for commerclal purposes
ls nelLher conLemplaLed by law nor by [urlsprudence ln Lhe case aL bar Lhe lease of Lhe flrsL floor of
Lhe bulldlng Lo Lhe norLhern MarkeLlng CorporaLlon cannoL by any sLreLch of Lhe lmaglnaLlon be
consldered lncldenLal Lo Lhe purpose of educaLlon
Amer|can 8|b|e Soc|ety v C|ty of Man||a
lacLs lalnLlffappellanL Amerlcan 8lble SocleLy ls a forelgn nonsLock nonproflL rellglous
mlsslonary corporaLlon duly reglsLered and dolng buslness ln Lhe hlllpplnes Lhrough lLs hlllpplne
agency esLabllshed ln Manlla ln november 1898 1he defendanLappellee ClLy of Manlla ls a
munlclpal corporaLlon wlLh powers LhaL are Lo be exerclsed ln conformlLy wlLh Lhe provlslons of 8A
409 (8evlsed CharLer of Lhe ClLy of Manlla) ln Lhe course of lLs mlnlsLry plalnLlff's hlllpplne agency
has been dlsLrlbuLlng and selllng blbles and/or gospel porLlons Lhereof (excepL durlng Lhe !apanese
occupaLlon) LhroughouL Lhe hlllpplnes and LranslaLlng Lhe same lnLo several hlllpplne dlalecLs
Cn 29 May 1933 Lhe acLlng ClLy 1reasurer of Lhe ClLy of Manlla lnformed plalnLlff LhaL lL was
conducLlng Lhe buslness of general merchandlse slnce november 1943 wlLhouL provldlng lLself wlLh
Lhe necessary Mayor's permlL and munlclpal llcense ln vlolaLlon of Crdlnance 3000 as amended
and Crdlnances 2329 3028 and 3364 and requlred plalnLlff Lo secure wlLhln 3 days Lhe
correspondlng permlL and llcense fees LogeLher wlLh compromlse coverlng Lhe perlod from Lhe 4Lh
quarLer of 1943 Lo Lhe 2nd quarLer of 1933 ln Lhe LoLal sum of 382143 Cn 24 CcLober 1933
plalnLlff pald Lo Lhe defendanL under proLesL Lhe sald permlL and llcense fees glvlng aL Lhe same
Llme noLlce Lo Lhe ClLy 1reasurer LhaL sulL would be Laken ln courL Lo quesLlon Lhe legallLy of Lhe
ordlnances under whlch Lhe sald fees were belng collecLed whlch was done on Lhe same daLe by
flllng Lhe complalnL LhaL gave rlse Lo Lhls acLlon AfLer hearlng Lhe lower courL dlsmlssed Lhe
complalnL for lack of merlL lalnLlff appealed Lo Lhe CA whlch ln Lurn cerLlfled Lhe case Lo Lhe
Supreme CourL for Lhe reason LhaL Lhe errors asslgned lnvolved only quesLlons of law
1he Supreme CourL reversed Lhe declslon appealed and orderlng Lhe defendanL Lo reLurn Lo plalnLlff
Lhe sum of 389143 unduly collecLed from lL wlLhouL pronouncemenL as Lo cosLs
lssue ls Lhe Amerlcan 8lble SocleLy Llable?
8ullng
A munlclpal llcense Lax on Lhe sale of blbles and rellglous arLlcles by a nonsLock nonproflL
mlsslonary organlzaLlon aL a mlnlmal proflL consLlLuLes a curLallmenL of rellglous freedom and
worshlp whlch ls guaranLeed by Lhe consLlLuLlon Powever Lhe lncome of such organlzaLlon from
any acLlvlLy for proflL or from any of Lhelr properLy real or personal regardless of Lhe dlsposlLlon
made of such lncome ls Laxable
@o|ent|no vs Secretary of I|nance
lacLs
1he vA1 ls levled on Lhe sale barLer or exchanged of Lhe goods and properLles as well as on Lhe
sale of servlces 8A7116 seeks Lo wlder Lhe Lax base of Lhe exlsLlng vA1 sysLem and enhance lL
admlnlsLraLlon on by amendlng Lhe nl8C C818A asserLs LhaL 8A 7116 ls unconsLlLuLlonal as lL
vlolaLe Lhe rule LhaL Laxes should be unlform and equlLable
lssue ls lL merlLorlous?
8ullng
no LqulLy and unlformlLy ln LaxaLlon means LhaL all Lhe Laxable arLlcles or klnds of properLles of Lhe
same class be Laxed aL Lhe same raLe 1he Laxlng power has Lhe auLhorlLy Lo make reasonable and
naLural classlflcaLlons for purposes of LaxaLlon 1o saLlsfy Lhls requlremenL lL ls enough LhaL Lhe
sLaLuLe or ordlnance applles equally Lo all persons flrms and corporaLlons placed ln a slmllar
slLuaLlon
MANILA LLLC@kIC CCMAN v kCVINCL CI LAGUNA and 8Lnl1C 8ALAZC ln hls capaclLy as
rovlnclal 1reasurer of Laguna
lAC1S
Manlla LlecLrlc Company (ML8ALCC) was granLed a franchlse from cerLaln munlclpallLles of Laguna
Cn SepLember 13 1991 8epubllc AcL 7160 oLherwlse known as Lhe Local CovernmenL Code of 1991
was enacLed en[olnlng local governmenL unlLs Lo creaLe Lhelr own sources of revenue and Lo levy
Laxes fees and charges sub[ecL Lo Lhe llmlLaLlons expressed Lhereln conslsLenL wlLh Lhe baslc pollcy
of local auLonomy ursuanL Lo Lhls Code respondenL provlnce enacLed a rovlnclal Crdlnance
provldlng LhaL a Lax on buslness en[oylng franchlse aL a raLe of 30 of 1 of Lhe gross annual
recelpLs" Cn Lhe basls of such ordlnance Lhe rovlnclal 1reasurer senL a demand leLLer Lo
ML8ALCC for Lhe Lax paymenL ML8ALCC pald under proLesL 1hereafLer a formal clalm for refund
was senL by ML8ALCC Lo Lhe rovlnclal 1reasurer clalmlng LhaL Lhe franchlse Lax lL had pald and
conLlnue Lo pay Lo Lhe naLlonal CovernmenL already lncludes Lhe franchlse Lax as provlded under
resldenLlal uecree 331
1he clalm was denled ML8ALCC flled an appeal wlLh Lhe Lrlal courL buL was dlsmlssed 1hus Lhe
peLlLlon
lSSuL
WheLher Lhe lmposlLlon of a franchlse Lax under secLlon 209 of Lhe Laguna rovlnclal Crdlnance no
0192 vlolaLes Lhe nonlmpalrmenL clause of Lhe ConsLlLuLlon
8uLlnC
no AlLhough local governmenLs do noL have Lhe lnherenL power Lo Lax such power may be
delegaLed Lo Lhem elLher by baslc law or by sLaLuLe 1hls ls provlded under ArLlcle x of Lhe 1987
ConsLlLuLlon 1he raLlonale for Lhe currenL rule ls Lo safeguard Lhe vlablllLy and selfsufflclency of
local governmenL unlLs by dlrecLly granLlng Lhem general and broad Lax powers
1he Local CovernmenL Code of 1991 repealed Lhe 1ax Code lL expllclLly auLhorlzes provlnclal
governmenLs noLwlLhsLandlng any exempLlon granLed by any law or oLher speclal laws xxx (Lo)
lmpose a Lax on buslness en[oylng a franchlse
1he phrase ln lleu of all Laxes" has Lo glve way Lo Lhe perempLory language of Lhe Local
CovernmenL Code
CkMCC SUGAk CCMAN INC v @kLASUkLk CI CkMCC CI@
lAC1S 1he Munlclpal 8oard of Crmoc ClLy passed Crdlnance no 4 lmposlng on any and all
producLlons of cenLrlfugal sugar mllled aL Lhe Crmoc Sugar Company lnc ln Crmoc ClLy a munlclpal
Lax equlvalenL Lo one per cenLum (1) per exporL sale Lo uSA and oLher forelgn counLrles"
aymenLs for sald Lax were made under proLesL by Crmoc Sugar Company lnc Crmoc Sugar
Company lnc flled before Lhe CourL of llrsL lnsLance of LeyLe a complalnL agalnsL Lhe ClLy of Crmoc
as well as lLs 1reasurer Munlclpal 8oard and Mayor alleglng LhaL Lhe ordlnance ls unconsLlLuLlonal
for belng vlolaLlve of Lhe equal proLecLlon clause and Lhe rule of unlformlLy of LaxaLlon 1he courL
rendered a declslon LhaL upheld Lhe consLlLuLlonallLy of Lhe ordlnance Pence Lhls appeal
lSSuL
WheLher or noL consLlLuLlonal llmlLs on Lhe power of LaxaLlon speclflcally Lhe equal proLecLlon
clause and rule of unlformlLy of LaxaLlon were lnfrlnged?
8uLlnC
?es Lqual proLecLlon clause applles only Lo persons or Lhlngs ldenLlcally slLuaLed and does noL bar a
reasonable classlflcaLlon of Lhe sub[ecL of leglslaLlon and a classlflcaLlon ls reasonable where 1) lL ls
based upon subsLanLlal dlsLlncLlons 2) Lhese are germane Lo Lhe purpose of Lhe law 3) Lhe
classlflcaLlon applles noL only Lo presenL condlLlons buL also Lo fuLure condlLlons subsLanLlally
ldenLlcal Lo Lhose presenL and 4) Lhe classlflcaLlon applles only Lo Lhose who belong Lo Lhe same
class
A perusal of Lhe requlslLes shows LhaL Lhe quesLloned ordlnance does noL meeL Lhem for lL Laxes
only cenLrlfugal sugar produced and exporLed by Lhe Crmoc Sugar Company lnc and none oLher
1he Laxlng ordlnance should noL be slngular and excluslve as Lo exclude any subsequenLly
esLabllshed sugar cenLral for Lhe coverage of Lhe Lax
VILLLGAS v nIU CnICNG @SAI AC nC
lAC1S Cn lebruary 22 1968 Lhe Munlclpal 8oard of Manlla passed ClLy Crdlnance no 6337 1he
sald clLy ordlnance was also slgned by Lhen Manlla Mayor AnLonlo ! vlllegas (vlllegas)
SecLlon 1 of Lhe sald clLy ordlnance prohlblLs allens from belng employed or Lo engage or parLlclpaLe
ln any poslLlon or occupaLlon or buslness enumeraLed Lhereln wheLher permanenL Lemporary or
casual wlLhouL flrsL securlng an employmenL permlL from Lhe Mayor of Manlla and paylng Lhe
permlL fee of 3000 excepL persons employed ln Lhe dlplomaLlc or consular mlsslons of forelgn
counLrles or ln Lhe Lechnlcal asslsLance programs of boLh Lhe hlllpplne CovernmenL and any
forelgn governmenL and Lhose worklng ln Lhelr respecLlve households and members of rellglous
orders or congregaLlons secL or denomlnaLlon who are noL pald moneLarlly or ln klnd
Plu Chlong 1sal ao Po (1sal ao Po) who was employed ln Manlla flled a peLlLlon wlLh Lhe Cll of
Manlla Lo declare ClLy Crdlnance no 6337 as null and vold for belng dlscrlmlnaLory and vlolaLlve of
Lhe rule of Lhe unlformlLy ln LaxaLlon 1he Lrlal courL declared ClLy Crdlnance no 6337 null and vold
vlllegas flled Lhe presenL peLlLlon
lSSuL
WheLher or noL ClLy Crdlnance no 6337 ls a Lax or revenue measure
8uLlnC
?es 1he conLenLlon LhaL ClLy Crdlnance no 6337 ls noL a purely Lax or revenue measure because lLs
prlnclpal purpose ls regulaLory ln naLure has no merlL Whlle lL ls Lrue LhaL Lhe flrsL parL whlch
requlres LhaL Lhe allen shall secure an employmenL permlL from Lhe Mayor lnvolves Lhe exerclse of
dlscreLlon and [udgmenL ln Lhe processlng and approval or dlsapproval of appllcaLlons for
employmenL permlLs and Lherefore ls regulaLory ln characLer Lhe second parL whlch requlres Lhe
paymenL of 3000 as employees fee ls noL regulaLory buL a revenue measure 1here ls no loglc or
[usLlflcaLlon ln exacLlng 3000 from allens who have been cleared for employmenL lL ls obvlous LhaL
Lhe purpose of Lhe ordlnance ls Lo ralse money under Lhe gulse of regulaLlon