15. The following new sections are hereby inserted immediately after section 165, and shall have effect as sections 165A, 185B, 165C and 165D of the principal enactment : -
| 165A. (1) An Urban Council may impose trader and levy a tax on trade carried on within the administrative limits of that Council. (2) The tax levied under subsection (1) shall be an annual tax determined by the Council according to the annual value of the premises on which that trade is carried on : |
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| (3) The tax levied under subsection (1) shall be payable on such date as may be determined by the Council or prescribed by by-law, by the person who carries on such trade. |
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| (4) If any person liable to pay the tax leviable under this section fails to pay such tax within seven days after demand, the Council shall report such failure to the Magistrate's Court having jurisdiction over the area in which such Council is situated. The Court shall proceed to recover the amount due as if it were a fine imposed by Court, notwithstanding that such amount exceeds the amount of fine which a Magistrate may impose in the exercise of his ordinary jurisdiction, and the amount so recovered shall be paid into the Fund of the Council. |
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| 165B.
| | (1) An Urban Council may by resolution impose and levy annually, on every person who, within the administrative limits of such Council, carries on any business for which, no licence is necessary under the provisions of this Ordinance or any by-law made thereunder, or any tax is payable under section 165A, a tax according to the takings of the business for the year preceding the year in which such tax is payable at such rates not exceeding the rates set out below :- | | |
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| (2) The tax payable under subsection (1) shall be payable on such date as may be specified by the Council or prescribed by by-law. |
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| (3) If any person liable to pay the tax leviable under this section fails to pay such tax within seven days after demand, the Council shall report such failure to the Magistrate's Court having jurisdiction over the area in which such Council is situated. The Court shall proceed to recover the amount due as if it were a fine imposed by Court, notwithstanding that such amount exceeds the amount of fine which a Magistrate may impose in the exercise of his. ordinary jurisdiction, and the amount so recovered by Court shall be paid into the Fund of the Council. |
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| 165C.
| | (1) Where any land within the administrative limits of an Urban Council, is suitable for building purposes, or for the purposes of permanent or regular cultivation, or such land is capable of being developed for any such purpose at a cost which would, in the opinion of the Council, be reasonable, and where
| | | (a) no building has been erected on such land; |
| (b) the extent of such land which is actually covered by buildings bears to the total extent of such land, a proportion less than the prescribed proportion ; or |
| (c) such land has not been subject to regular or permanent cultivation, the Council shall levy annually, on the owner of such land, a tax not exceeding two per centum of the capital site value of such land. |
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| | (2) The provisions of sections 235 and 236 of the Municipal Councils Ordinance shall, with the necessary modifications, apply with respect to every assessment of the capital site value of land, made under subsection (1). | | |
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| 165D.
| | (1) Where any land within the administrative limits of an Urban Council is sold by public auction or otherwise, by an auctioneer or broker or his servant or agent, the vendor or such auctioneer or broker or his servant or agent, shall pay to the Council, from the proceeds of the sale of such land, a tax equivalent to one per centum of the amount of such proceeds. | | |
| | (2) If the tax payable under subsection (1) is not paid within fourteen days of demand, the Council shall report such failure to the Magistrate's Court and the Court shall proceed to recover the amount due as if it were a fine imposed by Court, notwithstanding that such amount exceeds the amount of a fine which a Magistrate may impose in the exercise of his ordinary jurisdiction and the amount so recovered by Court shall be paid into the local fund of the Council. | | |
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Sri Lanka Consolidated Acts