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Municipality is a general purpose government for the coordination and delivery of basic, regular and direct services within its jurisdiction. It is created by an Act of Congress approved by the majority of the votes cast in a plebiscite. A municipality is created out of a territory containing at least 10,000 inhabitants and an average annual income of at least 200,000 pesos for the previous three consecutive years. The officials of a municipality are the mayor, vice mayor, and councillors who are members of the municpal board.

The mayor is the chief executive of the municipality who controls and supervises all administrative affairs in the area. He appoints officers and employees of the municipal government. Aside from that, he grants permits and licenses to businesses within its territory, prepares the municipal budget, enforces laws, municipal ordinances and resolutions and ensures the collection of all municipal revenues and taxes. Furthermore, he represents the municipality. The Vice mayor assists the Mayor in the performance of his duties and acts as an ex-officio member of the Municipal Board.

The municipal board is composed of 8 elected members with representatives from the agricultural and industrial labor sectors; and is presided over by the mayor. The municipal board passes ordinances for the municipality regulating use of property, levies taxes and fees, establishes and maintains the public market, cemeteries, slaughterhouses and the waterworks system. It likewise fixes the salaries of municipal officials and employees.

An affirmative vote by the majority of the municipal board can pass an ordinance which must be approved and signed by the mayor within 10 days, otherwise, it is deemed approved. It is then forwarded to the provincial board which has 30 days to act on it either by approving it or declaring it invalid in whole or in part. Without such action the ordinance is deemed approved.

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