(1) The State Government may levy a cess called fire tax on lands and buildings which are situated in any area in which this Act is in force and on which property tax by whatever name called is levied by any local authority in that area.
(2) The fire tax shall be levied in the form of a surcharge on the property tax at such rate not exceeding ten percent of such property tax as the State Government may, by notification, in the official Gazette , determine.
1[Provided that, the fire cess shall be levied in the form of a surcharge at the rate of one percent on the property tax of newly constructed multi-storied buildings (high rise building) as defined in section 13 of the Act, with effect from the date of commencement of the Karnataka Fire Force (Amendment) Act, 2025.
Provided further that, no fire cess shall be levied on any building vested in or under the control or possession of the State Government or the Central Government or any public authority owned by the State Government or the Central Government.]1
1. Inserted by Act 59 of 2025 w.e.f. ………..