( 1 ) The amount of fees on licence and permits issued by a Fees on licence Municipality under this Act, shall be determined by the Municipality from and permits.
time to time with the approval of the State Government. The rates of such fees so determined shall be duly published for information of all concerned.
Such fees is to be paid at the time of obtaining or renewing licence or permits. Licence or permit on any profession, trade, calling and employment shall be issued as per Schedule-I.
(2) Any profession, trade, calling and employment or any other gainful activity in the Municipality area which require a licence or a permit under any other law shall also require a Municipal licence or permit to be obtained and renewal in such manner as may be provided in the regulation.
Construction 202. A Municipality may levy and collect a fee for construction or fees. reconstruction of a building and such fee is payable by the petitioner at the time of sanction of the building plan.
Application 203. A Municipality may levy and collect fees on such application which fees. may be filed under this Act, as may be determined by the Municipality from time to time and such fees is liable to be paid by the applicant at the time of filing the application.
Fees for 204. A Municipality may levy and collect fees for any specific services spec i f i c rendered by the Municipality at the request of any person. The rate of such fees services. shall be such as may be determined by the municipality from time to time.
Parking fee. 205. A Municipality may levy and collect parking fee on vehicles for utilising the bus stand or other parking zones within the Municipal area.
The rate of parking fee may be different for different types of vehicles and duration using the parking facility as may be determined by the Municipality from time to time.
Entry fee on 206. A Municipality may levy and collect an entry fee on vehicle carrying goods passengers and goods from outside and entering into the Municipality area and passengers vehicles. and different rates of fees may be determined for different types of vehicles on the basis of capacity of carrying passenger or goods. Such fee may be levied in the form of surcharge and may be collected by such agencies and in such manners as may be determined by the Municipality by regulations.
Levy on 207. A Municipality may levy and collect a fee for giving permission for congregation. any congregation in the Municipal area in connection with pilgrimage fair, festival, circus or jatras. The rate and manner of levying and collecting such fees may be determined by the Municipality in the regulations. Such fees is to be paid at the time of obtaining permission.
208. A surcharge not exceeding 50% of the amount of property tax of the Levy of holding which is used wholly or partly for commercial, industrial or such surcharge.
other nonresidential purposes as the Municipatity may, from time to time, decide may be levied and collected as part of the property tax. .
209. Notwithstanding anything contained in this chapter following ~ ~ ~ ~ ~ i ~ ~ .
properties shall be exempted from the property tax that is to say, tax on lands and building only, but shall be charged with tax on services :-
(i) .the land and building on the Central or State Government which were not liable to pay any tax before commencement of this Act.
(ii) Diplomatic office of foreign State.
(iii) Lands or buildings or portions thereof exclusively used for the purpose of public workship, public burial burning ghat or any other place used for the disposal of the dead and duly registered.
(iv) Open spaces including parade ground which are properties of the Government.
2 10. ( 1) A Municipality may exempt from property tax, either wholly Power of or partly, any holding which is exclusively used with the approval of the exelnption or Municipality, for public charity or any philanthropic purpose or for the a purpose of medical relief to, or education of, the poor free of charge. municipality.
(2) When a Municipality is satisfied that circumstances of a particular case has created excessive hardship to a person with regard to property tax, it may reduce the amount of such tax to such extent and such manner as may by prescribed.
(3) Where any building has remained vacant for 90 or more consecutive days the Municipality may, upon an application in writing from che owner remit or refund a portion of the property tax due for the period of vacancy.
(4) If the annual value of a holding is less than Rs. 200 the Municipality may exempt the owner of such holding from payment of property tax :
Distribution and allocation of revenues.
Grant-in-aid.
Power to make Rules.
I n t i m a t i o n about amount of taxes.
Provided that if such owner has more than one such holding then the total annual value of all such holdings shall be collected together and if such amount exceeds Rs. 200 the provision of exemption shall not apply.