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The Municipal Council of Cordova, Cebu adopted ordinances taxing installation managers and tin can factories. Shell disputed the ordinances, arguing that installation managers are employees not subject to occupation tax, and the tin can tax was discriminatory and an unlawful percentage tax. The court ruled that (1) installation managers are subject to occupation tax even if employees; (2) the tin can tax was not discriminatory as it applies to all similarly situated businesses; and (3) the tin can tax was v

Author

minri721

Language

EN