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THE CITY CORPORATION MODEL, TAX SCHEDULES, 1985
[Dhaka, the 13th May 1985]
[No. S.R.O. 222-1L/85/S-XI/1T-1/85/47. - In exercise of the powers conferred by section 68 of the Chittagong City Corporation Ordinance, 1982 (XXXV of 1982), section 69 of the Dhaka City Corporation Ordinance, 1983 (XL of 1983), section 66 of the Khulna City Corporation Ordinance, 1984 (LXXII of 1984), the Government is pleased to make the following model tax schedules for the guidance of the Chittagong City Corporation, the Dhaka City Corporation, the Khulna City Corporation namely :-
1. Short title and application. -
(1) These model tax schedules may be called the City Corporation Model Tax Schedules, 1985.
(2) These model tax schedules shall apply to the Chittagong City Corporation, Dhaka City Corporation, Khulna City Corporation
2. Definitions. -
In these Model Tax Schedules, unless there in anything repugnant in the subject or context, -
(a) "Municipal Corporation" means the Chittagong City Corporation, the Dhaka City Corporation, the Khulna City Corporation as the case may be;
(b) "Ordinance" means the Chittagong City Corporation Ordinance, 1982 (XXXV of 1982) the Dhaka City Corporation Ordinance, 1983 (XL of 1983), the Khulna City Corporation Ordinance, 1984 (LXXII of 1984), 1987 as the case may be].
3. General Instructions. -
(1) A City Corporation shall decide for itself which of its different taxes, rates, cesses, tolls or fees may be levied by it and such levy shall, in all cases, be subject to the prior sanction of the sanctioning authority and the provisions of the respective City Corporation Ordinance and the rules made thereunder.
(2) In the case of any alteration of the rates of levy once fixed, fresh sanction of the competent authority shall be necessary, but no City Corporation shall levy more than the rates specified hereunder.
(3) The taxes, rates, cesses, tolls or fees or alterations thereof shall come into force on such date as the Government shall specify under the relative section of the Ordinance.
4. Tax on the annual value of buildings and lands. -
Subject to the rules made in this behalf, the tax may be levied at a rate not exceeding seven percent of the annual value of buildings and lands and the amount less than a taka may be rounded off to a taka.
5. Tax on transfer of immovable property. -
This tax may be levied at a maximum rate of one percent of the value of every deed of transfer excepting wills and gifts (other than a figt which amounts to Waqf-Alal-Aulad) to registered religious, charitable, sports or cultural institutions and transfer in discharge of legal debts.
6. Tax on the application for the erection and re-erection of buildings. -
This tax may be levied not exceeding the rate as specified hereunder :-
(1) For temporary structures -
At a flat rate of taka 20.00 per construction.
(2) For semi-pucca construction -
| | Taka | | (a) Up to 1,200 sq. ft. floor area | 50.00 | | (b) Above 1,200 sq. ft. and up to 1,500 sq. ft. | 75.00 | | (c) Above 1,500 sq. ft. | 150.00 |
(3) For pucca constructions -
| (a) Up to 1,000 sq. ft. floor area | 150.00 | | (b) Above 1,000 sq. ft. and up to 1,500 sq. ft. | 250.00 | | (c) Above 1,500 sq. ft. and up to 2,000 sq. ft. | 350.00 | | (d) Above 2,000 sq. ft. | 450.00 |
Notes -
(1) There shall be no tax for reconstruction of any building damaged due to natural calamity or for repairs of any mosque, tamples, churches or Idgahs.
(2) In City Corporation where Improvement Trust or similar authority exists the tax may be levied by that authority only ; and there shall be no double taxation.
7. Tax on professions, trades and callings. -
This tax may be levied on the professions, trades and callings and at the rates subject to the maximum noted against each in the following paragraphs within the City Corporation :-
(1) Where the paid-up capital of a company, firm or bank transacting business within the City Corporation for profit or as benefit society, not being a registered co-operative society -
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| | (a) is less than Taka 1,00,000.00 | 500.00 | | (b) is Taka 1,00,000.00 or more but less than Taka 5,00,000.00 | 750.00 | | (c) is Taka 5,00,000.00 or more but less than Taka 10,00,000.00 | 1,000.00 | | (d) is Taka 10,00,000.00 or more but less than Taka 25,00,000.00 | 1,250.00 | | (e) is Taka 25,00,000.00 or more but less than Taka 1,00,00,000.00 | 1,500.00 | | (f) is Taka 1,00,00,000.00 or more | 2,000.00 |
(2) Firm of contractors or their agents, including individual contractors, having financial transaction under terms of any agreement or contract :-
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Taka
(per year) | (a) 1st Class Contractors
| 500.00 | | (b) 2nd Class Contractors | 400.00 | | (c) 3rd Class Contractors | 300.00 |
(3) Indenting and commission agents
| 750.00 | | (4) Clearing and forwarding agencies | 750.00 | | (5) Travelling agents | 750.00 | | (6) Recruiting agents | 750.00 | | (7) | (7) (a) Cinema Hall (Air-conditioned)
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7[1,500.00]
7[1,000.00] | | (b) Cinema Hall (Non-Air-conditioned) | (8) Aratdar and broker in jute, rice, cotton, precious stones and silk.
| 300.00 | | (9) Nursing Home | 1,000.00 | | (10) Architect Engineers and Engineering Firms | 1,000.00 | | (11) | Engineers, Medical practitioners, Dentist(self-employed):-
| | | (a) In respect of whose income, income tax is payable | 200.00 | | (b) In respect of whose income, income tax is not payable | 100.00 | | (12) | Legal practitioners (self-employed) :-
| | | (a) Advocates | 200.00 | | (b) Solicitor Firms | 1,000.00 | | (c) Consultancy Firms | 1,000.00 | | (13) | (a) Paddy Husker, Rice or 9[wheat] Miller
| 200.00 | | (b) Saw Miller, Brick or other ceramic manufacturers and owners of any other mills or factories, other than limited companies or firms. | 500.00 | | [(c) Flour miller | 500.00 | | (14) | Eating House :-
| | | (a) Hotels, Restaurant and Coffee shops (with air-condition or air cooler) | 500.00 | | (b) Hotels, Restaurant and Coffee or Tea shops (without air-condition or air cooler) whose investment does not exceed | 1,000/- 300.00 | | (c) Sweetmeat shop, confectioner (show room and sales centre) and snack bar | 10[300.00] | | (15) | (15) Hair Dressing Saloon :-
| | | (a) With Air-conditioner | 300.00 | | (b) Without Air-conditioner | 11[200.00] | | (16) | Laundry :-
| | | (a) With Automatic machines | 12[500.00] | | (b) Without Automatic machine | 12[300.00] | | (c) Laundry show-room | 12[250.00] | | (17) | Residential Hotels :-
| | | (a) Centrally Air-conditioned | 10,000.00 | | (b) With Air-conditioner and Air-cooler | 5,000.00 | | (c) Without Air-conditioner | 2,000.00 | | (18) | (a) | (i) Owner of Scooter or Baby Taxi (for hire)
| 75.00 | | (ii) Owner of Tempo (for hire) | 100.00 | | (iii) Owner of Taxi (for hire) | 125.00 | (b) Owner of Mini-Truck and Mini-bus up to
| 32 150.00 | | (c) Owner of Bus (above 32 seats) (for hire) | 200.00 | | (d) Owner of Trucks (for hire) | 300.00 | | (19) | Transport Agencies and Carrying Contractors | 500.00 | | 13[(19A) | (a) Cloth seller (Retailer) | 250.00 | (b) Cloth seller (whole seller).
| 500.00 | | (c) Printing Press (with automatic machine) | 1,000.00 | | (d) Printing Press (without automatic machine) | 500.00 | | (e) Watch repairing shop | 250.00 | | (f) Jewellary | 500.00 | | (g) M.S. Rod and Cement shop | 500.00 | | (h) T.V. and Radio shop and other Electronics | 500.00 | | (i) Binding factory/work (with machines) | 500.00 | | (j) Binding factory/work (without machines) | 250.00 | | (k) Department Store | 750.00] | | (20) | Any person having any profession, trade or calling other than those mentioned in item Nos. (1) to (19) above and not being an agriculturist | 250.00 |
8. Tax on birth, marriage, adoption. -
This tax may be levied on marriages at a rate not exceeding the rate as specified hereunder :-
Marriages - A tax on marriage may be levied at the rate noted below :-
(i) First marriage or marriage after death of wife 5.00
(ii) For every second marriage during the life time of first wife. 100.00
(iii) For every third marriage during the life time of first two wives. 250.00
(iv) For every fourth marriage during the life time of three wives. 500.00
Note :- Unless the existing wife or wives are insane or permanently invalidated or childless in which case tax shall be Taka 100.00 only.
9. Tax on advertisements. -
This tax may be levied at a rate not exceeding the rate as specified hereunder :-
| (a) Rates of tax on Sign Board of all kinds for space of one sq. ft. or part thereof |
(i) Tk. 12 per year, if placed or fixed on private land or building.
(ii) Tk. 15 per year, if placed on City Corporation land. | (b) Illuminated advertisement, that is, Neon sign or plastic sign, for space of one sq. ft. or part thereof
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(i) Tk. 18 per year, if placed or fixed on private land or building.
(ii) Tk. 22 per year, if placed or fixed on City Corporation land. |
Note :- All costs and expenses for constructions or creation or fixation of the sign boards including the cost of illumination shall be borne by the owner or advertiser, as the case may be.
10. Tax on pet animals. -
This tax may be levied on the animals mentioned below at a rate not exceeding the rate as specified hereunder :-
| Pet Dogs ...... ....... ....... ..... | Tk. 25.00 per year |
11. Tax on Cinema and Audio-visual shows. -
The rate of levy of this tax will be maximum 15% on fees of admission collected from spectator subject to part or full exemption of this tax in case of shows on educational or charitable purposes.
12. Tax on vehicles other than Motor Vehicles and Boats. -
Tax on different classes of vehicles and carriages may be levied in each case at a rate not exceeding the rate as specified hereunder :-
(1) Vehicles
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Taka
(per year) | (i) Cycles Rickshaw (hire)
| 70.00 | | (ii) Cycle Rickshaw (Private) | 70.00 | | (iii) 2 wheeled carriage | 73.00 | | (iv) 4-wheeled carriage (van) | 70.00 | | (v) 3-wheeled carriage | 70.00 | | (vi) Bullick cart | 25.00 | | (vii) Hand cart | 25.00 | | (viii) Bi-cycle | 10.00 | | 14[(2) ..... ..... .... .... ] | -- | | 14[(3) ..... ..... .... .... ] | -- |
13. Lighting Rate. -
Only the maintenance cost of the service rendered may be recovered from beneficiaries to a maximum levy of there percent on the annual value of the lands and buildings. In calculation of the maintenance cost, the proportionate cost of collection of the rate may be taken into account.
14. Conservancy Rate. -
Only the maintenance cost of the services rendered (including proportionate cost of collection of the rate) may be recovered from the beneficiaries concerned to a maximum levy of seven percent of the annul value of the buildings and lands.
15 [15. Rates for provision of water works or the supply of water. -
For provisions of water works and supply of water, only the maintenance cost of the service rendered may be levied subject to a maximum of ten percent on the annual value of buildings and lands ;
Provided that where a piped water-supply is provided, the Corporation may supply water to private and public premises in such manner and on payment of such charges as the by-laws may provide.
Explanation - In calculation of the maintenance cost, the proportionate cost of collection of the rates may be taken into account.]
16. Fees at fair, agricultural shows, industrial shows, industrial exhibition and other public gathering. -
Fees may be levied in respect of fairs, shows, exhibition and gathering which are arranged for commercial or business purposes only at the rate of fee which shall not exceed eight percent of the gross collection made by the management from admission fee and other sources, if any, from within the area.
17. Fees for the slaughtering of animals. -
This fee may be levied on slaughtering of animals for commercial or business purposes only at a rate not exceeding the rate as specified hereunder:-
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Taka
(per year) | (a) For every goat or sheep
| 5.00 | | (b) For every cow | 10.00 | | (c) For every buffalo | 15.00 |
18. Repeal. -
The provisions of the Model Tax Schedules issued under Notification No. LG/S-VIII/4T-1/61/238, dated the 4th July, 1961, so far as applicable to the City Corporation, shall stand repealed.
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