Section 149 in Arunachal Pradesh Municipal Act, 2007
149. Tax on tourists and congregations.
(1)The Municipality may levy a tax per head or per vehicle for providing municipal services to persons or vehicles visiting the municipal area for the purpose of tourism or in connection with any congregation of whatever nature, including pilgrimage, fair, festival, circus or yatra, within a municipal area for persons or vehicles assembling within the municipal area for the purpose :Provided that such tax shall not be levied for persons or vehicles passing through the municipal area.(2)The tax for the purposes of sub-section (1) shall be as may be determined by the Municipality from time to time and shall not exceed the levy on passengers therein.(3)The Municipality may made regulations specifying the occasions on which such levy may be imposed and the rate of levy, the mode of collection, and the other matters incidental thereto.
