AN ORDINANCE AMENDING RESOLUTION NO. 61 ORDINANCE NO.3 SERIES OF 1973 CERTAIN PROVISIONS OF THE LOCAL TAX CODE UNDER PRESIDENTIAL DECREE NO. 231 DATED JUNE 28, 1973 BY PRESIDENTIAL DECREE NO 426 MARCH 30, 1974 IMPOSING MUNICIPAL LICENSES TAXES RENTS AND FEES FOR THE EXERCISE OF A BUSINESS, OCCUPATIO