A. Taxation
Municipal bodies are authorize to levy certain taxes(direct/indirect) subject to confirmation by the Government.
B. Non-Taxation
This source includes items like rents(of municipal property),fees(for issue of licenses,permits etc.), fines(realised for offenses against municipal bye-laws, rules, regulations etc.), interest (on investment), profit(from public utility undertakings like water, passenger transport, electricity supply). The Government has notified rates/maximum limits of Following Taxes/Fees which are being imposed by the municipalities in order to raise sources for income
| Name of the Taxes/Fees | Rates |
| House Tax | 7.5% to 12% |
| Show Tax | Rs.50/- per show |
| Dog License Fee | Rs.50/- per annum |
| Building Plan Fee | Rs.2.50 paise for residential/ Govt. and Rs.5.00 for commercial per sq.mtr. |
| Tax on the consumption of Electricity | 1 paise per unit |
| Sale of liquor | Rs.1/- per bottle |
| Cess on the transfer of immovable property | 2% of the amount |
In addition to above, generally, the following taxes/fees are being collected by the
municipalities vide resolutions in their respective houses:
| Name of the Taxes/Fees | Rates |
| License for Dangerous and Offensive trades | Rates are varied in respective ULBs |
| Rehari License Fee | |
| Tehbazari Tax | |
| Slaughter House Fee | |
| Cattle Pound Fees | |
| Birth & Death Certificate Fee | |
| Copying Fee | |
| Tree Cutting Fee | |
| Library Membership | |
| Ground Tax | |
| Vehicle License Fee | |
| Death & Birth Reg./ Late Fee | |
| Forest /Garden Income | |
| Animal Tax(Cattle Pound) | |
| Trade License Fee | |
| Tax on advertisement other than advertisement published in the newspaper. |







