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A provincial government passes Provincial Ordinance No. PR-2025-018 imposing a 2.1% gross receipts tax on all taxable businesses operating within the province, to be collected by the Provincial Treasurer for the "Provincial Development Fund." The ordinance is enacted after a public hearing and is signed by the Governor. The tax applies uniformly to all businesses, with exemptions only as required by national law. A group of small business operators challenges the levy, arguing that it is not a valid tax but an invalid regulatory charge because there is no statute expressly authorizing this specific levy. (a) Identify the central doctrine governing the requisites of a valid tax under Philippine law. (b) Distinguish, in this context, between a tax and a license fee or regulatory charge. (c) Apply the doctrine to the facts and determine whether the levy is a valid tax or an invalid charge, explaining your conclusion.