Section 128(2) in The U.P. Municipalities Act, 1916
(2)In addition to the taxes specified in sub-section (1), the Municipality may, for the purposes of this Act and subject to the provisions thereof, impose any of the following taxes, namely :-(i)a tax on trades and callings carried on within the municipal limits and deriving special advantages from, or imposing special burdens on, the municipal services;(ii)a tax on trades, callings and vocations including all employments remunerated by salary or fees;(iii)a theatre tax which means a tax of amusements or entertainments;(iv)a tax on dogs kept within the Municipality;(v)a scavenging tax;(vi)a tax on deeds of transfer of immovable properties situated within the limits of the Municipality;(vii)a tax on advertisements not being advertisements published in the newspapers;(viii)a tax on vehicles and other conveyances plying within the Municipality limit or on boats moored therein.(ix)betterment tax.
