(bise-alkalde) shall sign all warrants drawn on the municipal treasury. Being presiding officer of the Sangguniang Bayan (English: Municipal Council), he can as well appoint members of the municipal legislature except its twelve (12) regular members or kagawad who are also elected every local election alongside the municipal mayor and vice mayor. In circumstances where the mayor permanently or temporarily vacates the position, he shall assume executive duties and functions. While vice mayor presides over the legislature, he cannot vote unless the necessity of tie-breaking arises. Laws or ordinances proposed by the Sangguniang Bayan, however, may be approved or vetoed by the mayor. If approved, they become local ordinances. If the mayor neither vetoes nor approves the proposal of the Sangguniang Bayan for ten (10) days from the time of receipt, the proposal becomes law as if it had been signed. If vetoed, the draft is sent back to the Sangguniang Bayan. The latter may override the mayor by a vote of at least two-thirds (2/3) of all its members, in which case, the proposal becomes law. A municipality, upon reaching certain requirements (such as minimum population size, and minimum annual revenue) may opt to become a city. First, a bill must be passed in Congress, then signed into law by the President and then the residents would vote in the resulting plebiscite to accept or reject cityhood. One benefit in being a city is that the city government gets more budget, but taxes are much higher than in municipalities. Income classification Municipalities are divided into income classes according to their average annual income during the previous four calendar years: See also Sangguniang Bayan List of cities and municipalities in the Philippines List of renamed cities and municipalities in the Philippines References Sources Subdivisions of the Philippines Philippines 2 Municipalities, Philippines