(1)Subject to any general or special orders of the State Government in this behalf, a Municipality may impose and levy in the whole or any part of the Municipality for which it is established, all or any of the following taxes, namely:-(i)a tax on vehicles plying within the Municipality;(ii)a tax on boats moored within the Municipality;(iii)a lighting tax;(iv)a tax on congregations;(v)tax on pilgrims and tourists;(vi)a tax on land or building used for erecting hoardings or any other structures for advertisement;(vii)fire tax;(viii)a tax on deficit in parking spaces in any non-residential building;(ix)a surcharge on stamp duty at the rate not exceeding [ten per cent] [Substituted vide Rajasthan Municipalities (Amendment) Act, 2011. Published in Rajasthan Gazette Point 4(A), dated 27.03.2011 w.e.f. 24.11.2010.] of the stamp duty;(x)any other tax which the State Government has power to impose under the Constitution.(2)Nothing in this Section shall authorise or be deemed to authorise the imposition or levy of any tax which the State Government has no power under the Constitution to impose or levy in the State.(3)The levy, assessment and collection of taxes under this Section shall be in accordance with the provisions of this Act and the rules and the bye-laws made thereunder.
