A local government unit, as an autonomous polical subdivision of the State, is now vested by law with more powers and increased responsibilitie s. However, a local government unit can not effectively carry out its functions and discharge its broadened powers on a wider scale without adequate resources. > As a collection strategy, therefore, this bill seeks to require all applicants for a building permit or a certificate of registration of machinery, etc. TO PAY FIRST the tax on the reap properties covered by the application before the building permit or certificate of registration shall be issued. The bill also provides penalties for violations thereof.