Section 2B.01. Definition. – When used in this Article
A Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same, using a vehicle. Subsumed in this definition are rolling stores, portable stores, and similar arrangements.
Section 2B.02. Imposition of Tax. – There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders.
Section 2B.03. Time of Payment. – The tax shall be paid upon the issuance of the Mayor’s Permit to do business in the Municipality.
'Section 2B.04. Administrative Provisions. – (a) The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due.
Article C. Tax on Ambulant and Itinerant Amusement Operators
Section 2C.01. Imposition of Tax. – There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates:
Type of Amusement
Amount of Fee
1. Circus, carnivals, or the like per day
P 200.00
2. Merry-Go-Round, roller coaster, ferris wheel, swing, shooting P 200.00
gallery and other similar contrivances per day
3. Sports contest/exhibitions per day P 200.00
4. Other similar contrivances P 200.00 Section 2C.02. Time of Payment. – The tax herein imposed shall be payable before engaging in such activity.
Article D. Tax on Forest Concessions and Forest Products
Section 2D.01. Definitions. - When used in this Section (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands.
(b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations.
Section 2D.02. Imposition of Tax. - There is hereby imposed a tax on forest concessions and forest products at a rate of two percent (2%) of the annual gross receipts of the concessionaire during the preceding year.
Municipal Revenue Code 2022 of the Municipality of Bolinao
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