Section 103(1) in Rajasthan Municipalities Act, 2009
(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.
