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第一條本辦法依據工商業税暫行條例第四條之規定制定之。第二條凡從事固定經營或流動經營之攤床小販,均依本辦法徵收攤販營業牌照稅。其在公共營業場所,固定營業之攤商,以座商論。
Article 1 The present Measures are formulated in accordance with Article 4 of the Provisional Regulations on Industrial and Commercial Tax. Article 2 Where a vendor of stalls engaged in fixed operation or mobile operation levies a vendor’s business license tax in accordance with these Measures. Its public business establishments, fixed business stalls, to discuss the market.