Instructions: Answer concisely and always cite the legal provision/law/article which is applicable in each case. A mere Yes or No answer will NOT be given any credit.

Philippine law

In order to raise revenue for the repair and maintenance of the newly constructed City Hall of Dumaguete, the City Mayor ordered the collection of Php 5.00 called the elevator tax every time a person rides any of the high-tech elevators in the city hall during the hours of 8:00 a.m. to 10:00 a.m. and 3:00 p.m. to 5:00 p.m.

a.) Is the elevator tax a valid imposition of taxes by a local government unit? 3 pts

b.) Who is the appropriate governing body that can impose the payment of taxes in a local government unit in this case? 3 pts

c.) What are the taxing and other revenue-raising powers of cities? 3 pts

PLEASE HELP :) THIS IS A TAXATION SUBJECT