[FDArchitects]

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.