Section 148(2) in Andhra Pradesh Municipalities Act, 1965
(2)The basis referred to in sub-section (1) shall be the following:(a)a monthly rent at such rate for each building as may be laid down in the bye-laws;(b)such percentage of the capital value of the building as may be laid down in the bye-laws;(c)the number of taps allowed, irrespective of the quantity of water consumed.