“WHEREAS, the Municipal Tax Code of the Municipality of Orion, Bataan, enacted by the Sangguniang Bayan under Resolution No. 28 on September 30, 1978 and which was approved to take effect on January 1, 1979, has long been enforced by the municipal government;

                “WHEREAS, the said tax code was enacted when the municipality was still classified as a fifth class town so that several tax ordinances have been enacted by the Sangguniang Bayan from 1979 up to present which have not been incorporated in the tax code;

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