WOW if I'm in a motel F'ing some chick, they would knock on doors and count the people inside.
What if were having an orgy, then they would collect more.
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I think this is beyond the taxing power of the City. 
R.A. 7160 - AN ACT PROVIDING FOR A LOCAL GOVERNMENT CODE OF 1991BOOK II
LOCAL TAXATION AND FISCAL  MATTERS
 
TITLE I
LOCAL GOVERNMENT TAXATION
 
CHAPTER I
General Provisions
Section 130. Fundamental  Principles. - The following fundamental principles shall govern the  exercise of the taxing and other revenue-raising powers of local  government units: 
  (a) Taxation shall be uniform in each  local government unit; 
 (b) Taxes, fees, charges and other  impositions shall: 
  (1) be equitable and based as far as  practicable on the taxpayer's ability to pay; 
 (2) be levied and collected only for  public purposes; 
 (3) 
not be unjust, excessive,  oppressive, or confiscatory; 
 (4) not be contrary to law, public  policy, national economic policy, or in the 
restraint of trade; 
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Think of it this way;
Who is being taxed, the establishment or the people inside the establishment?
I say the People, cause the tax is being passed down to the people.
Can a local government unit tax a person for standing on public road?
No.
It's the same thing as being in a bar at 10pm or on the side of the road at eight in the morning. No LGU can tax a person for being in a place at a time specified.
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Sorry, not a tax payer of Cebu City.
I can't do anything for you people. 
