LOCAL GOVERNMENT CODE

Q: The city of Makati, in order to solve the traffic

problem in its business districts, decided to
impose a tax, to be paid by the driver, on all
private cards entering the city during peak
hours from 8:00 a.m. to 9:00 a.m. from Mondays
to Fridays, but exempts those cars carrying more
than two occupants, excluding the driver. Is the
ordinance valid?

A: The ordinance is in violation in the Rule of

Uniformity and Equality, which requires that all
subjects and objects of taxation, similarly
situated must be treated in equal footing and
must not classify the subjects in an arbitrary
manner. In the case at bar, the ordinance
exempts cars carrying more than two occupants
from coverage of the ordinance. Furthermore,
the ordinance only imposes the tax

we are appealing for humanitarian reasons

daghan tao more than 7k depende