Talisay rejects barangay's tax ordinance

CEBU, Philippines - Citing that it has no power to impose taxes even on its own property, the Talisay City Council on Laws, Ordinances and City Properties has trashed barangay Tapul's approved ordinance enforcing permit fees for the usage of the city's sanitary landfill.

The city has converted a portion of Tapul's 96,201 square-meter hilly part into a sanitary landfill.

Last month however the barangay council there approved an ordinance imposing permit fees on "private establishments" which dump garbage or "unwanted materials" into the dumpsite.

The ordinance came after local government units such as Cebu City expressed interest in using the facility.

The barangay cited Paragraph (b),Sec. 152, Article 4, Chapter I, Book II, Local Government Code as its legal basis, which under

"Scope of Taxing Powers," states that "the barangays may levy taxes, fees, and charges, as provided in this Article, which shall exclusively accrue to them."

Also, under the same law (Service Fees or Charges), the "barangays may collect reasonable fees or charges for services rendered in connection with the regulation or the use of barangay-owned properties or service facilities such as palay, copra, or tobacco dryers," the barangay Tapul council noted in its ordinance.

But the city council committee on Laws, Ordinances and City Properties, where the barangay ordinance was submitted to, vetoed it, saying in its report, that it is "beyond the taxing power vested upon the barangay pursuant to the provisions of the Local Government Code, thus, an ultra vires act."

Moreover, the committee said it is the city government which is the "proper agency" which can "collect and impose fines on the operation of the land fill through a valid ordinance."

The report was signed by committee chair and Councilor Choy Aznar, his vice chairman and councilor Romeo Villarante and their members, namely, Councilors Edward Alesna and Dennis Basillote and his son Association of Barangay Councils president Charles.

The committee thereby recommended that the council "should enact an ordinance for the proper operation of the Landfill," and that the law "should specify the incentives that the Sangguniang Pambarangay would receive as provided under RA 9003."

Last week, the council through a resolution, made clear that the Tapul sanitary landfill is only for the exclusive use of the city government "as of the moment" while it is "not yet fully developed."