Section 31(1) in The Karnataka Prohibition Of Beggary Act, 1975
(1)With effect from such date as the Government may by notification appoint, a beggary cess in the form of a surcharge on,-(i)tax on lands and buildings;(ii)tax on entry of goods into the local area for consumption, use or sale therein;(iii)tax on vehicles;(iv)tax on professions, trades, callings and employments,shall be levied in the area within the jurisdiction of every local authority under the relevant laws relating to the levy of such taxes at the rate of three paise for every rupee of the taxes so levied.
