Amendment status not verified — confirm the current text below against the official source.
(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 48A[fifty 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. 48B[(4). Municipality may levy service cess on sanitation, water supply, street light and drainage in all places for providing such new services at the rate fixed by the Council of the Municipality subject to the minimum rate prescribed for such services.] Explanation. - Nothing in this section shall be deemed to affect any of the provisions of the Kerala Land Utilisation Order,1967. Substituted for the words "ten per cent" by Act 30 of 2009 dt. 07/10/2009. Inserted by Act 30 of 2009 dt. 07/10/2009.