(1)Every Municipality may levy-(a)a property tax;(b)a profession tax;(c)a tax on animals and vessels;(d)a show tax;(e)a tax on advertisements;(f)a tax on timber brought into the municipal area;(g)a duty on certain transfers of immovable property in the shape of an additional stamp duty subject to the rules framed by Government.(2)The Municipality may, for the purpose of providing any specific civic service or amenity levy a surcharge on any tax other than profession tax levied by the Municipality:Provided that no surcharge shall be levied if a tax or cess is already being levied for the same purpose:Provided further that such surcharge shall, in no case, exceed ten per cent, of the amount of the tax.(3)The Municipality may in the manner prescribed levy a land conversion cess not exceeding rupees seventy five per are from the landholder in respect of a paddy field, marshy land, pond or watershed held by him which is converted into garden land or building site.Explanation. - Nothing in this section shall be deemed to affect any of the provisions of the Kerala Land Utilisation Order,J967.
