MUNICIPAL REVENUE SYSTEM AND FUNCTIONS IN TELANGANA
Municipalities in the state of Telangana plays a crucial role in amassing revenue to the state
The sources of revenue from various sectors to municipalities.
Taxes or cesses or fees levied by the municipality
Ø Levy of user charges for civic services
Ø Reimbursement of any cost or expenditure made by the municipality.
Ø The municipality, under the direction of the Government, has the power to levy and collect the fees, cess, and fines for the following activities.
ØSanction of building plans and issue of occupancy certificates
Ø Issue of municipal licenses for various non-residential uses of lands and buildings
ØLicensing of various categories of professionals such as plumbers and surveyors and of activities such as the sinking of tube-wells, sale of meat, fish, or poultry, slaughterhouses or hawking of articles and such other activities which require a license or permit under the provisions of this Act
ØIssue of birth and death certificates, and
Ø Development charges on any layouts, residential buildings, or non-residential buildings.
The improved and modern system of collection of taxes and fees are.
ØProvision of online services for the licenses and other services
Ø Provision of electronic or other machines, which enables auto updation ofØcollections in online applications and accounting applications
ØArrears towards municipal revenue be recovered through the procedureØ contemplated for recovery of land revenue under the provisions of the Telangana Revenue Recovery Act, 1864
ØProperty tax is payable by the owner, or by the occupier of the building
Ø If tax is paid by the occupier on behalf of the owner, he is entitled to reimbursement or deduction of such amount from the rent due.
When the municipality determines to levy any tax for the first time or revises the rate of tax, the Commissioner will make a publication of the rate at which, the date from which, and the period of the levy, if any, for which such tax is levied. The publication will be made in the District Gazette, in one newspaper in the vernacular language of the locality having wide circulation, on the notice board of the municipal office, and in such other conspicuous places.
It is provided in the Act that disciplinary, as well as a civil or criminal action, would be taken against any officer or employee who is entrusted with the collection of any sum due to the municipality caused loss, waste, or misappropriation of any money due to his neglect of duty or misconduct.
The municipality may write off any tax, fee, or another amount, due to it, if, in its opinion, such tax, fee, or other amount is irrecoverable subject to directions issued by the Government.