CITY OF BAGUIO vs.

DE LEON
GR No. L-24756, October 31, 1968

FACTS:
The City of Baguio passed an ordinance imposing a license fee on any person, entity
or corporation doing business in the City. The ordinance sourced its authority from
RA No. 329, thereby amending the city charter empowering it to fix the license fee
and regulate businesses, trades and occupations as may be established or practiced
in the City. De Leon was assessed for P50 annual fee it being shown that he was
engaged in property rental and deriving income therefrom. The latter assailed the
validity of the ordinance arguing that it is ultra vires for there is no statury
authority which expressly grants the City of Baguio to levy such tax and it
violates the requirement of uniformity.

ISSUE:
Whether the ordinance is valid.

RULING:
No. First, RA 329 was enacted amending Section 2553 of the Revised Administrative
Code empowering the City Council not only to impose a license fee but to levy a tax
for purposes of revenue, thus the ordinance cannot be considered ultra vires for
there is more than ample statutory authority for the enactment thereof.

Violation of uniformity is out of place it being widely recognized that there is

nothing inherently obnoxious in the requirement that license fees or taxes be
exacted with respect to the same occupation, calling or activity by both the state
and the political subdivisions thereof.