Taxation, 2013 Bar — Question MC-VII

MULTIPLE CHOICE

The municipality of San Isidro passed an ordinance imposing a tax on installation managers. At that time, there was only one installation manager in the municipality; thus, only he would be liable for the tax. Is the law constitutional? (1%) (A) It is unconstitutional because it clearly discriminates against this person. (B) It is unconstitutional for lack of legal basis (C) It is constitutional as it applies to all persons in that class (Shell Company of P.I. v. Vano, 94 Phil. 387). (D) It is constitutional because the power to tax is the power to destroy.

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