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3. (1) There shall be levied and collected from the owner or management of any shop situated in any Municipal or Cantonment Area or in such other area or areas as may be notified in the official Gazette a tax of Tk. 3 per annum.
Explanation.- 'Shop' means any premises not being premises intended to be in the nature of a temporary structure, where the trade or business of selling goods by retail or wholesale is carried on by the owner or occupier, or where services are rendered by the owner or occupier to the customers, and includes offices, show-rooms, store-rooms, godowns or ware-houses, wherever situated, used in connection with the said trade or business.
(2) The Government may make rules regulating the procedure for collection and payment of the tax and any other matter incidental to its levy.
Rates of registration fee |
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| Tk. | |
(i) First Class hotel or restaurant or eating-house or lodging-house. | 1,000 |
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(ii) Second Class hotel or restaurant or eating-house or lodging-house. | 500 |
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(iii) Third Class hotel or restaurant or eating-house or lodging-house. | 200 |
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(iv) Fourth Class hotel or restaurant or eating-house or lodging-house. | 100 |
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(v) Fifth Class hotel or restaurant or eating-house or lodging-house. | 50 |
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(2) The provision of sub-section (1) shall not apply to hotels, restaurant, eating houses or lodging houses the monthly net income of which is Tk. 500 or below. |
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Explanation.- Net income shall be determined by rules. |
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(3) Every registration under sub-section (1) shall remain valid for a year and shall be renewed every year within one month of the expiry of its validity. |
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(4) The Government may make rules for classification of the hotels, restaurants, eating houses and lodging houses and for regulating the procedure for collection and payment of the registration fee and any other matter incidental to its levy. |
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(5) If any owner or management of a hotel, restaurant, eating house or lodging house fails to apply within due time for registration of the hotel, restaurant, eating house or lodging-house, he shall be liable to pay one and one-eighth the rates specified in sub-section (1). |
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