Section 192(1) in The Orissa Municipal Corporation Act, 2003
(1)The Corporation shall have, for the purposes of this Act, the power to levy the following taxes namely(a)property tax on lands and buildings;(b)tax on deficit in parking spaces in any non-residential building;(c)water tax;(d)fire tax;(e)tax on advertisements, other than advertisements published in news papers;(f)surcharge on entertainment tax;(g)surcharge on electricity consumption within the Corporation area;(h)tax on congregations;(i)toll -(i)on roads, bridges and ferries, and(iii)on heavy trucks which shall be heavy goods vehicles, and buses, which shall be heavy passenger motor vehicles, within the meaning of the Motor Vehicles Act, 1988 plying on a public street.
