law: 112. Taxes to be imposed by the Corporation under this Act.
  (1) The Corporation shall, for the purposes of this Act, levy the following taxes, namely:
  (a) property taxes;
  (b) a tax on vehicles and animals;
  (c) a theatre-tax;
  (d) a tax on advertisements other than advertisements published in the newspapers;
  (e) a duty on the transfer of property; and
  (f) a tax on buildings payable along with the application for sanction of the building plan.
  (2) In addition to the taxes specified in sub-section (1), the Corporation may, for the purposes of this Act, levy any of the following taxes, namely:
  (a) an education cess;
  (b) a local rate on land revenues;
  (c) a tax on professions, trades, callings and employments;
  (d) a tax on the consumption, 2[sale or supply] of electricity;
  (e) a betterment tax on the increase in urban land values caused by the execution of any development or improvement work;
  (f) a tax on boats; and
  (g) tolls.
  (3) The taxes specified in sub-section (1) sub-section (2) shall be levied, assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.
  1. Certain words omitted by Act 67 of 1993, s. 80 (w.e.f. 1-10-1993).
  2. Subs. by Act 42 of 1961, s. 7, for "or sale" (w.e.f. 12-9-1961).