Revenue Sources of Controlling Authorities -
FDArchitects - 12-08-2016
Revenue sources of controlling authorities (Development Authority and Municipal Corporation)
Revenue Sources of ULBs: For purposes of easy understanding, the revenue base of ULBs can be categorized into two main types: External Sources and Internal Sources.
External Sources:
· Grants- in-aid,
· Plan Grants and Shared Taxes General purpose; specific purpose; grants in lieu of taxes Animal and Vehicle Tax Compensation,
· Toll Compensation (Octroi Compensation),
· Property Tax Compensation,
· Per Capita Grant. Road Grants,
· School Building Grants,
· Master Plan Grants, Integrated Development of Small and Medium Towns (IDSMT),
· Swarna Jayanthi Shahri Rozgar Yojana (SJSRY),
· National Slum Development Scheme (NSDP),
· Integrated Low Cost Sanitation (ILCS),
· Environmental Improvement of Urban Slums (EIUS),
· Urban Basic Services for the Poor (UBSP), etc.
· Entertainment tax;
· motor vehicle tax;
· land revenue; stamp duties;
· profession tax; etc.
· Surcharge on Stamp Duty,
· Profession Tax,
· Motor Vehicles Tax,
· Entry Tax.
Internal (own) Sources:
· Tax Revenue,
· Non-Tax Revenue,
· User Charges & Fees,
· Sale & Hire Charges Property taxes;
· tax on vehicles, animals, boats, etc.;
· tax on trade and callings and professions;
· theater tax/show tax;
· tax on advertisements,
· Octroi.
· Rents from municipal assets;
· income from municipal undertakings;
· income from municipal investments; etc
· Water Charges & Water Supply Donations,
· Trade Licensing Fee,
· Building Permit Fee,
· Development Charges/Betterment Charges,
· Mutation Fee,
· Magisterial Fines,
· Market Fee,
· Slaughter House Fee,
· Encroachment Fee, Parking Fee, etc.
· Sale and Hire Charges: of Rubbish, of Forms,
· Staff Quarters Rents,
· Shop Room Rents.