Independent cities have much wider tax collection authority than component cities and municipalities, which are much more dependent on transfers from the national and provincial governments. For instance, independent cities collect and retain their own property tax, while municipalities only get a share of the property tax which is collected by the provincial government. Revenues of the provincial government of Cebu are also strongly constituted by the IRA, at around 80%, while locally-raised revenues account for 18% of its total revenues (Department of Finance website). Figures “Other LGUs of Metro Cebu” and “Total Metro Cebu” do not comprise data for the municipality of Cordoba. Source: Department of Finance website.