4 to this end , the constitution directs the national assembly to `` enact a local government code which may not thereafter be amended except by the majority vote of all its members , defining a more responsive and accountable local government structure with an effective system of recall , allocating among the different local governments their powers , responsibilities , and resources , and providing for the qualifications , election and removal , term , salaries , powers , functions , and duties of local officials , and all other matters relating to the organization and operation of local government units , '' 5 and empowered local government units `` to create its own sources of revenue and to levy taxes , subject to limitations as may be provided by law . ''