(1)Subject to the provisions of this Act, the municipality shall have, for the purposes of this Act, the power to levy the following taxes:-(a)property tax on lands and buildings,(b)tax on vacant land,(c)surcharge on transfer of lands and buildings,(d)tax on deficit in parking spaces in any non-residential building,(e)water tax,(f)fire tax,(g)tax on advertisements, other than advertisements published in newspapers,(h)surcharge on entertainment tax,(i)surcharge on electricity consumption within the municipal area,(j)tax on congregations,(k)tax on pilgrims and tourists,(l)toll -(i)on roads, bridges, ferries and navigable channels; and(ii)on heavy trucks which shall be heavy goods vehicles, and buses, which shall be heavy passenger motor vehicles, within the meaning of the Motor Vehicles Act, 1988, plying on a public street;(m)Tax on Trade and Profession:Provided that where tax on profession is levied on salaried employees, it may be deducted at source by the employer and be directly remitted to the municipality.
