SECOND SCHEDULE

ACT V OF 2010 ACT V OF 2010 BALOCHISTAN LOCAL GOVERNMENT ACT, 2010 An Act to provide for the constitution and continuance of Local Government Institutions in Balochistan, and to consolidate law relating to the Local Government and to provide for the matters connected therewith and ancillary thereto. [Gazette of Balochistan, Extraordinary, 13th May, 2010] No. PAB/Legis: V(8)/2010, dated 13-5-2010.---The Balochistan Local Government Bill, 2010 having been passed by the Provincial. Assembly of Balochistan on 10th May, 2010 and assented to by the Governor, Balochistan on 11th May, 2010 is hereby published as an Act of the Provincial Assembly. Preamble.---Whereas the Constitution of Islamic Republic of Pakistan under Article 32 requires the State to encourage Local Government Institutions composed of elected representatives of the areas concerned and having special representation of peasants workers and women: Whereas the Constitution requires the provincial, government to decentralize the government administration under Article 140-A so as to facilitate expeditious disposal of its business to meet the convenience and requirements of the public: And Whereas it is expedient to consolidate the law relating to Local Government Institutions so as to the obligation in line with the requirements of the Constitution: Now therefore, it is enacted as under: THE SECOND SCHEDULE TAXES OF LOCAL COUNCILS (See Section 114) Part 1 - Taxes of Union Councils (1) Tax on cinemas and cinema tickets. (2) Entertainment tax on dramatical and theatrical show; (3) Fees for registration and certification of birth, marriages, and deaths; (4) Fees for licences, sanctions and permits granted by a Union Council; (5) Fee on the slaughter of animals; (6) Fee for erection and re-erection of buildings; (7) Rate for the remuneration of village guards; (8) Market fees for the markets established by the Union Council; (9) Rates on the services provided by the Union Council; (10) Rate for the execution or maintenance of any work of public utility like lighting of public places, drainage, conservancy and water supply operated by Union Council; (11) Fee at fairs, agricultural shows, industrial exhibitions, tournaments and other public gathering; (12) Tax on feasts where more than twenty persons, not belonging to the household of the person arranging the feast, are entertained with foodstuffs; (13) Community tax for the construction of public work of general utility for the inhabitants of the Union; and (14) Any other tax authorized by Government. Part II Taxes of District Councils (1) Tax on the transfer of immovable property; (2) Fees for licenses, sanctions and permits granted by the District Council; (3) Market fees for the markets maintained by the District Council; (4) Rates on the services provided by the District Council; (5) Fees at fairs, agricultural shows and industrial exhibitions tournaments and other public gathering; (6) Fees for specific services rendered by the District Council; (7) Tax on the annual rental value of buildings and lands; (8) Toll on roads and bridge and ferries maintained by the District Council: (9) Tax on vehicles other than motor vehicles and including carts, bicycles, and tongas; (10) Tax for the construction or maintenance of a work of public utility; (11) Fee on advertisement and billboards, other than 'on radio, print media and television, and (12) Any other tax authorized by Government. Part III Taxes of Urban Councils Municipal Committees, Municipal Corporations and Metropolitan Corporation:-- (1) Tax on the annual rental value of buildings and land; (2) Tax on cinemas and cinema tickets; (3) Entertainment tax on dramatical and theatrical shows; (4) Tax on the transfer of immovable property: (5) Water rate; (6) Drainage rate; (7) Conservancy rate; (8) Tax on all kinds of vehicles; (9) Lighting rate; (10) Tax on the birth of children; (11) Fee for the erection and re-erection of buildings; (12) Marriage tax; (13) Fee for the licences, sanctions and permits granted by an Urban Council; (14) Fees on the slaughter of animals; (15) Tax on professions, trade, callings and employment; (16) Market fees for market established by the respective Urban Council; (17) Fee on advertisement and billboards, other than on radio, print media and television: (18) Tax on feasts when more than twenty persons, not belonging to the household of the persons arranging the feast are entertained with foodstuffs; (19) Tax on animals and sale of animals; (20) Toll tax on roads, bridges and ferries maintained by an Urban Council; (21) Fees at fairs, agricultural shows, industrial exhibitions, tournaments and other public gathering; (22) Fees for specific services rendered by an Urban Council; (23) Tax for the construction or maintenance of any work of public utility; (24) Parking fees; and (25) Any other tax authorized by Government.