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In the City of San Miguel, the sanggunian enacts implementing ordinances on the community tax under Secs. 157–160 of the Local Government Code. Renzo Diaz, a resident of San Miguel aged 23, has never paid community tax. TerraNova Farms, Inc., a corporation with paid-in capital of PHP 90,000,000, operates in San Miguel and is subject to corporate community tax under the same law as implemented by the city ordinance.
(a) Who is liable to pay the community tax under Secs. 157–160, and on what basis does liability attach for individuals and for corporations?
(b) What are the legal consequences if Renzo fails to pay the community tax, particularly with respect to obtaining a Community Tax Certificate (CTC) and related local transactions?
(c) Is TerraNova Farms, Inc. liable for corporate community tax, and how is the amount or basis of that liability determined under the same sections? Explain your answers concisely with reference to the controlling provisions.