Revenue Section of Mawanella Pradeshiya Sabha

The work of this section is to take every step necessary to collect the revenue of the local council promptly and systematically according to the legal provisions, and to maintain the relevant documents and to look for ways to improve the revenue of the council and to make the necessary laws. . The services provided by the Revenue Division can be summarized as follows.

∙ Levy of assessment tax.
∙ Obtaining a new assessment number and amending the name of the assessee property.
∙ Acreage taxation.
∙ Collection of shop rent from shops, butchers and fish shops owned by the council.
∙ Issuance of Trade Licenses.
∙ Levy of industrial tax and business tax.
∙ Charging for advertisement billboard display.
∙ Running weekly market.
∙ Charges for parking lots.
∙ Renting out the Auditorium.
∙ Renting out playgrounds and open spaces owned by the council.
∙ Issuance of cycle licences.
∙ Levy of court fines, stamp duty, entertainment tax.

Major sources of income under this

Assessment Tax – 1.11
As per Section 134 of the Local Council Act No. 15 of 1987, assessment tax is levied in this local council area. Currently, these taxes are levied on the assessed value of the year 2009 and for this purpose, this council has estimated the assessment tax revenue at the rate of 11% for urban properties and 10% for developed village areas based on the annual value of the property.

If the annual assessment tax is paid on or before January 31 of the relevant year, a discount of 10% of the tax amount is offered, and if the tax is paid quarterly, a discount of 5% is offered when paid in the first month of the relevant quarter. A surcharge of 10% will be charged from those who pay assessment tax beyond the prescribed period.

Obtaining a new assessment number and amendment of claim.

Documents to be submitted by the client –

Completed application
Copy of the deed
A copy of the plan
Sheets
Certificate of Title
Pedigree

The application fee is Rs. 500.00 and Rs.200.00 is charged as claim amendment fee charged by the assessment department.

Key work steps related to the service

Receipt of application after payment of fees.
Complete and submit the application along with the relevant documents.
Obtaining Revenue Inspector’s recommendations.
Referral to Assessment Department.
Obtaining a new assessment number and amending the name of the assessee property after approval from the assessment department.
Adverse effects of non-payment of assessment tax

∙ Inability to provide necessary services to the people.
∙ Immovable and movable properties of non-assessors have to be confiscated.
∙ Through it, being stigmatized as a bad tax-paying person living in the urban area.

Acreage Tax – 1.11
According to Section 134 of the Local Council Act No. 15 of 1987, provision has been made to levy an acreage tax on hectares of land under permanent or regular farming within the jurisdiction of this local council. In case the size of the land is less than five hectares but not less than one hectare, tax is charged at Rs.50.00 and in case of five hectares or more, tax is charged at Rs.10.00 per hectare.

A discount of ten percent (10%) of the annual acreage tax is given if the annual acreage tax is paid on or before the 31st day of January of the relevant year.

Vehicle License Fees (Bicycles) 1-35
Sub-section 147 (1) of the Local Councils Act No. 15 of 1987 provides that a tax may be levied on vehicles and animals. Accordingly, the following fees are charged annually.

Application Fee (subject to revision) – Rs. 35.00

License – Personal (subject to amendment) – Rs. 24.00

License – Trade (subject to amendment) – Rs. 40.00

License fee for billboards, billboards, wall notices, cutouts, poster notices – 1.36
In terms of Section 149 of the Local Councils Act No. 15 of 1987 and by-laws, a fee for billboards, campaign notices, wall notices, cut-outs, poster notices for displaying an advertisement visible on any street, road, canal or above in the local council area shall be charged by the local council as follows should be paid to All advertisements displayed without the formal permission of the local council will be removed.

Charges per square foot (Rs. Cents)

Billboards (Temporary Banners) Rs.75.00 (Monthly)
Notice Boards (Permanent) Rs.100.00 (Annually)

Documents to be submitted by the client

Completed application
• An image of the billboard or banner
Road Development Authority’s letter with recommendations for display of banners in road reserve
Key work steps related to the service

Submission of completed application.
• Obtaining recommendations from the Revenue Inspector.
• Obtain approval of Secretary/Chairman.
• Allowing the exhibition after charging the applicable fees.
Fees and taxes levied on businesses
A business is a process of exchange of goods or services conducted with the aim of making a profit, and after a survey of the business conducted by the local authorities within their jurisdiction, those businesses are mainly divided into three parts.

Businesses subject to a trade license fee
Businesses subject to an industrial tax
Businesses subject to business tax

Businesses charged trade license fees

Among the trade businesses run within the jurisdiction of Mawanella Pradeshiya Sabha in accordance with the local council act number 15 of 1987 or the by-laws enacted thereunder, when a trade license is required to be obtained for the relevant year, the license to be obtained is the trade license. The fee to be paid for that is the trade license fee.

Benefits to businessmen of obtaining a trade license,

Acknowledgment that a quality and health-safe service is provided to the general public.
Being able to run the business legally.
To be able to supervise and manage the maintenance in the interest of the people.

To use a place or premises within the jurisdiction of Mawanella local council
Arrangements should be made to obtain the trade license that will be issued in the month of January. Furthermore, when the said place or premises is a hotel, restaurant or accommodation registered, approved and accepted by the Ceylon Tourism Board for the purposes of the Tourism Development Act No. 14 of 1968, 1% of the previous year’s receipts of the said place or premises in granting the relevant licences. Must be paid to Mawanella Pradeshiya Sabha as license fee.

Traders for businesses running in the Mawanella local council area
Charges under the Local Councils Act No. 15 of 1987 when a license is not obtained
A winding-up order is obtained by the Magistrate’s Court to present and close the business.

Business Tax and Industry Tax

This industry tax has been calculated in accordance with the annual value of the place where each industry is run within the jurisdiction of the local council in accordance with the powers given to the local council in sub-section 150(1) of the Local Council Act No. 15 of 1987.

Also, in accordance with the powers conferred on the Regional Council by sub-section 152(1) of the Regional Council Act No. 15 of 1987, any person who is not required to obtain a license under the said Act or any by-law made under the said Act or pay any industry tax under 150 of the said Act and who is not a profession A business tax will be charged based on the previous year’s receipts of that business from every person who runs a business within the jurisdiction of the Mawanella Regional Council.

The said taxes should be paid to the Mawanella Regional Council before March 31 of the relevant year.

Documents to be submitted by the client

Duly completed application form.
Applicable fees

Charges are based on annual value.
Key work steps related to the service

Receipt of application.
• Acceptance of application.
• Obtaining Revenue Inspector’s recommendations.
• Obtaining Medical Officer of Health recommendations.
• Obtain Chairman/Secretary approval.
• Charge applicable fees.
• Issuance of license.

Download Business Tax, Industry Tax, and Trade License Application form here.

6). Rental income from shops, meat and fish shops

Monthly fees are charged for public shops owned by Mawanella local councils as per the valuation done by the Valuation Department. If the tax is not paid within or before the relevant month, a penalty of 10% will be imposed. Furthermore, all meat and fish shops owned by the local council are tendered annually. Also, if the related fees are not paid within the relevant month or before, a penalty of 10% will be charged.

7). Charging of parking charges.

Approved and published in the Gazette of the Democratic Socialist Republic of Sri Lanka No. 1840 dated 06.12.2013 by the Minister in charge of Local Government of Sabaragamuwa Provincial Council, compiled in accordance with the powers assigned under Sections 122 and 126 of the Local Council Act No. 15 of 1987 The fees mentioned in the by-laws for stopping vehicles on the roads and regularizing, supervising and controlling the handling of vehicles on those roads are charged as follows for stopping vehicles at the parking lots owned by the Mawanella Regional Council.

∙ In case of continuous use of the car park by a three-wheeler (annually) – 1,000.00
∙ In case of continuous use of three wheeler car park (monthly) – 150.00
∙ Vans, buses, lorries, tippers, other vehicles with trailers – 1,500.00
In case of continuous use (yearly)
∙ Vans, buses, lorries, tippers, other vehicles with trailers – 200.00
In case of continuous use (monthly)

Imposed on vehicles parked in the car park, not using the continuous car park
Fee –

∙ For motorcycles – Rs.10.00
∙ For three wheelers – Rs.20.00
∙ Cars, vans, jeeps, cabs, cars and buses (except Langama) – Rs. 50.00

For trucks, trippers, other vehicles with trailers

∙ For vehicles other than the above vehicles – Rs. 60.00

8). Entertainment tax

A resolution enacted by the local council by resolution shall levy a tax on the entrance fee paid for entertainment activities held within the jurisdiction of the local council to an amount specified in the resolution or in accordance with the said resolution. In order to carry out activities subject to entertainment tax, permission must be obtained from the local council, and the official seal of the local council must be affixed to all tickets issued. Also, the local councils are responsible for issuing tickets