Can I read Baguio Ordinance on Business Fees on EtoBox?

Baguio Ordinance on Business Fees by Kate Garo is a document available to read on EtoBox.

What is Baguio Ordinance on Business Fees about?

The ordinance imposes a license fee on any person or entity doing business in the City of Baguio. De Leon challenged the validity of the ordinance. The court held that the ordinance does not impose double taxation as the city and state can impose separate taxes on the same activity. The court also held that the ordinance does not violate the rule of uniformity as it operates equally in all places where the subject can be found and reasonably classifies taxpayers based on the worth of leased property.

Author

Kate Garo

Language

EN