CHAPTER 9. OTHER TAXES
ARTICLE 4. TAXES ON PEDDLERS, DELIVERY TRUCKS OR VANS
SECTION 73. PEDDLERS. Any person who, either for himself or on commission, travels from place to place and sells any merchandise or article of commerce shall pay the tax at a rate not exceeding ONE HUNDRED PESOS (P100.00) annually.
SECTION 74. IMPOSITION OF TAX ON DELIVERY TRUCKS OR VANS. There is hereby imposed on the following persons an annual fixed tax per truck or van, as follows.
Type of Business Annual Tax Rate (Per Vehicle) a. Manufacturers or producers of, or dealers in, distilled spirits, fermented liquors, soft drinks, cigars and cigarette delivering or distributing their products to sales outlets, or selling to consumers, whether directly or indirectly within the City of Mandaluyong, per truck or van or any motor vehicle Php 500.00 b. Manufacturers or producers of, or dealers in products other than the above commodities delivering or distributing such commodities to sales outlets or selling to consumers, whether directly or indirectly, within the City of Mandaluyong, per truck or van or any motor vehicle Php 500.00 The manufacturers, producers, and dealers referred to in the foregoing paragraphs shall be exempt from the tax on peddlers prescribed in the preceding section.
SECTION 46. PAYMENT OF TAXES. The taxes prescribed in this Article shall be paid to the City Treasurer or its duly authorized deputies on or before the twentieth day of January each year.