(1) Subject to any general or special orders of the Government in this behalf and to the rules, a municipality may, from time to time, for the purposes of this Act, impose in the whole or any part of the municipality any of the following taxes, tolls and fees, namely:––
(i) a [fee] on profession, trade, callings and employments ;
(ii) a [fee] on vehicles other than motor vehicles, plying for hire or kept within the municipal area ;
[x x x x] ;
(iv) a [fee] on dogs, kept within the municipal area ;
(v) a show [fee] ;
[(vi) a fee for infrastructure development on motor vehicles suitable for use on road within the municipality.
Explanation.–– For the purpose of this clause the expression “motor vehicle” shall have the same meaning as assigned to it in the Motor Vehicles Act 1988 (Central Act 59 of 1988)] ;
(vii) a 1fee on boats moored within the municipal area ;
(viii) a 1fee on the consumption of electricity [x x x x] for every unit of electricity consumed by any person within the limits of the municipal area ;
[x x x x] ;
(x) a [fee] on buildings payable along with the application for sanction of the building plans ;
(xi) a fee with regard to pilgrimage ;
(xii) a fee with regard to drainage ;
(xiii) a fee with regard to lighting ;
[(xiv) a fee for the purpose of collection, transportation and disposal of solid waste.
Explanation.–– For the purpose of this section solid waste‘, includes filth, offensive matter, rubbish sewage, trade effluent, trade refuse, waste from hospital and any other waste which is detrimental to public health] ;
[x x x x] ;
(xvi) a fee in the nature of costs for providing internal services under the scheme framed under section 205 ;
(xvii) an education cess ;
(xviii) a local rate on land revenue ;
(xix) with the previous sanction of the [State Government], any other tax, toll or fee which the [State Legislature] has power to impose in the [Union territory of Jammu and Kashmir] under the Constitution of Jammu and Kashmir.
(2) The rates of any tax, toll or fee under sub-section (1) except that under clause (viii) thereof shall be determined by the municipality :
Provided that such rates shall not exceed the maximum limits which, the [State Government] may from time to time, by notification, specify in this behalf.