Interpretation on Section 152 (a) of the Local Government Code of 1991 (RA 7160)

February 24, 1994 DILG LEGAL OPINION NO. 030-94 LEGAL SERVICE Mayor Teodoro V. Dilanco III Libmanan, Camarines Sur S i r : This has reference to Resolution No. 94-028, current series, of the Sangguniang Bayan of that municipality, requesting for legal opinion and/or interpretation on Section 152 (a) of the Local Government Code of 1991 (RA 7160) which provides, in part, that: Sec. 152 . "Scope of Taxing Powers. The barangays may levy taxes, fees and charges . . . which shall exclusively accrue to them: (a) Taxes On stores or retailers with fixed business establishments with gross sales or receipts of the preceding calendar year of . . . thirty thousand pesos (P30,000.00) or less, in the case of municipalities, at a rate not exceeding one per cent (1%) on such gross sales or receipts . . ." cdll The aforequoted provision should be read in juxtaposition with Section 143 (d) of the same Code which equally provides, in part, that: Sec. 143 . "Tax on Business. The municipality may impose taxes on the following businesses: * barangay and the maximum amount that can be imposed for which shall be one per cent (1%) of P30,000.00. If the gross receipts or sales exceed the P30,000.00 limit, the taxing power therefor would then be the municipality. Hoping that you will be guided accordingly. Very truly yours, DIR. JACOB F. MONTESA Department Legal Counsel Department of Interior and Local Government cc: The Honorable Members Sangguniang Bayan Libmanan, Camarines Sur