Taxs vs Fees (Ferrer vs.

Mayor Bautista)

Issue: W/N the garbage collection fee is consider tax of the government:

RULING:
- If the generating of revenue is the primary purpose and the regulation is
merely incidental, the imposition is a tax; but if regulation is the primary
purpose, that fact incidentally revenue is also obtained does not make the
imposition a tax” (Progressive Corp. vs. QC)
- Garbage fee is considered as a service charged rather than a tax as it was
actually a fee for a service given by the city which had previously been
provided at no cost to its citizens.