(f) Frontage tax . — A uniform annual frontage tax to be imposed in the discretion of the municipal council within the commercial zone upon each person owning, or in case of doubt as to ownership, upon the person occupying land fronting upon a public thorou ghfare, for each meter or part of meter of frontage, upon approval of the provincial board of the province in which the municipality is situated. The proceeds from such tax shall constitute a special fund which shall be expended only for the purpose of cle aning, repairing, and improving the public thoroughfares within the commercial zone in which it is imposed. 

( g ) Municipal fines; burial permits . — Municipal fines, and fees for the issuance of burial permits and permits for the removal of the bodies of deceased persons; but the charge made for each such permit shall not exceed fifty centavos. 

( h ) Building permits . — To issue building permits and to provide fees therefor. 

[2408-50.] 

SECTION 2615 . General Rules for Municipal Taxation and Licenses . — The following provisions shall be observed in the exercise of the right of taxation: 

( a ) Import and Export Tax Prohibited.  — It shall not be in the power of the municipal council to impose a tax in any form whatever upon goods and merchandise carried into the municipality, or out of the same, and any attempt to impose an import or export t ax upon such goods in the guise of an unreasonable charge, wharfage, use of bridge, or otherwise, shall be void. ADCIca 

( b ) Fixing and changing taxes . — All taxes, licenses, and fees imposed by the council shall be fixed by ordinance and may be changed from year to year, as the council may deem proper. 

( c ) Prepayment of licenses . — All licenses and privilege taxes shall be paid before the licensee or taxpayer shall begin the business or enjoyment of the privilege for which the license or tax is imposed by the ordinance. TcHCDI 

( d ) Termination of licenses, and so forth . — All licenses and privilege taxes shall terminate on the thirty-first of December of each year, and anyone beginning a business or exercising a privilege upon which a 

