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PD 231 Section 15

Tax on peddlers.

Section 15

SEC. 15. Tax on peddlers. — An annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the province, at the rates not exceeding those fixed hereunder: Amount of tax per annum (a) Peddlers of any article or merchandise carried in trucks or any other motor vehicles P30.00 (b) Peddlers of any article or merchandise carried in a motorized bicycle, tricycle or other motorized similar vehicles other than those specified in letter (a) above 15.00 (c) Peddlers of any article or merchandise carried in cart, carretela or other vehicles drawn by animals 30.00 (d) Peddlers of any article or merchandise carried on bicycle, pedicab or other similar vehicles 5.00 (e) Peddlers of any other article or merchandise carried by person 2.00 In addition to the above impositions, a peddler of textiles, jewelry, perfume and other luxury articles shall pay five pesos.

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Other provisions in CHAPTER II

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationPD 231 Section 15 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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