"Sec. 8. The Vice-Mayor. – There shall be elected by the qualified electors of the city, in conformity with the provisions of the Revised Election Code, a vice-mayor who shall receive a salary not exceeding three thousand six hundred pesos a year.cralaw

"In the event of sickness, absence, or other temporary incapacity of the Mayor, or in the event of a vacancy in the position of Mayor, the vice-mayor shall perform the duties of the Mayor. If, for any reason, the duties of the office of the Mayor cannot be performed by the vice-mayor, said duties shall be performed by the presiding officer of the Municipal Board. In case of incapacity of the officials mentioned above to perform the duties of the Mayor, the President shall appoint or designate one. The Acting Mayor shall have the same powers and duties as the Mayor, and if one appointed or designated is other than a government official he shall receive the same compensation."

"Section 11. Constitution and organization of the Municipal Board: Compensation of members thereof . – The municipal Board shall be the legislative body of the city and shall be composed of eight councilors elected at large by popular vote during every election for provincial and municipal officials in conformity with the provisions of the Revised Election Code. The members of the Board shall elect on the first Monday of each year from among themselves a presiding officers who, during his incumbency, shall preside at all meetings of the Board in which he is present. In his absence, the Board shall elect one of its members as temporary presiding officer. In case of sickness, absence, suspension or other temporary disability of any member of the Board, or if necessary to maintain a quorum, the President of the Philippines may appoint a temporary substitute who shall possess all the rights and perform all the duties of a member of the Board until the return to duty of the regular incumbent."

"(n) To regulate, tax and fix the amount of the license fees on the business of: Hawkers, peddlers and hucksters, not including hucksters or peddlers who sell only native vegetables, fruits or foods, personally carried by the hucksters or peddlers; auctioneers, plumbers, barbers, collecting agencies, mercantile agencies, shipping and intelligence offices, private detective agencies, advertising agencies, beauty parlors, massagists, tatooers, jugglers, acrobats, hotels, clubs, restaurants, cafes, lodging houses, boarding houses, livery garages, livery stables, boarding stables, dealers in large cattle, public billiard tables, laundries, cleaning and dyeing establishments, public warehouses, circuses, and other similar parades, public vehicles, race tracks, horse races, bowling alleys, shooting galleries, slot machines, merry-go-rounds, pawnshops, dealers in second- hand merchandise, junk dealers, brewers, distillers, rectifiers, money changers, and brokers, public ferries, theaters, theatrical performances, cinematographs, public exhibitions and all other performances and places of amusement, and the keeping, preparation, and sale of meat, poultry, fish, game, butter, cheese, lard, vegetables, bread and other provisions."

"At the option of the taxpayer, the tax for any year may be paid in two installments to be fixed annually by the Municipal Board simultaneously with the rate per centum of ad valorem taxation: Provided, That the time limit for the first and second installments shall be set at not later than the thirty-first day of May and the thirtieth day of November of each year, respectively."

"The Municipal Board may provide for such number of clerks in the office of the clerk of the municipal court as the needs of the service may demand."

"Sec. 83. The City Auditor. – The City Auditor shall, under the supervision of the Auditor General, receive and audit all accounts of the city, in accordance with the provisions of law relating to government accounts and accounting. The city auditor shall be appointed by the Auditor General and shall receive the same salary as the city treasurer, one-half of which shall be paid by the city government and the other half by the National Government: Provided, however, That the city shall pay the whole salary of the said city auditor until the share of the National Government is provided for by Congress."