FACTS
The Sangguniang Bayan of Camalaniugan enacted Resolution No. 9, which made it mandatory to solicit one percent donation from thresher operators for a permit to thresh rice. The purpose of the Resolution was for the construction of the Sports and Nutrition Center Building.
Respondnet Jurado refused to comply with the Resolution, therefore the Municipal Treasurer and Mayor would not accept his payment of the Threshing Permit. He went to the RTC to assail the ordinance and compel the issuance of his permit.
RTC and CA upheld the ordinance, but the latter court adjudged damages to be paid by the public officers.
RULING
The Supreme Court ruled in favor of the Sangguniang Bayan.
In order for a tax resolution to be valid, its enactment should include the holding of a public hearing on the measure and its subsequent approval by the Secretary of Finance, in addition to the usual requisites for publication of ordinances in general.
Given these, the subject Resolution is valid. Jurado is therefore not entitled to damages because herein petitioners acted within the scope of their authority and in consonance with theirhonest interpretation of the resolution in question.
