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An ordinance enacted by the Province of Verdeza imposes an "Environmental Sustainability Tax" on every person or business doing business within the province. The levy is fixed at 0.45% of gross annual sales, due once a year, with penalties for late payment. The funds are earmarked for the province's general environmental protection program, including climate resilience projects, with no specific service identified for the taxpayer. A local electronics retailer challenges the levy, claiming it is not a tax under the Philippine concept of taxation; the provincial treasurer contends that the levy is a valid tax. (a) Identify the primary doctrine governing whether such levy constitutes a tax. (b) Distinguish the controlling rule that determines whether a levy is a tax or another form of exaction. (c) Apply the doctrine to the facts and determine whether the levy qualifies as a tax; if not, explain the appropriate classification and the remedy.