TAXATION LAW II | City of Manila v. Cosmos Bottling Corporation, G.R. No. 196681, 27 June 2018

City of Manila v. Cosmos Bottling Corporation, 

G.R. No. 196681, 27 June 2018 


FACTS Ordinance Nos. 7988 and 8011, which amended Ordinance No. 7794, were failed to comply with the required publication for three (3) consecutive days. Whether they are valid.


HELD. NO. Ordinance Nos. 7988 and 8011, which amended Ordinance No. 7794, were null and void for failure to comply with the required publication for three (3) consecutive days and thus cannot be the basis for the collection of business taxes.







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