Levy of tax on professions

Levy of tax on professions.

1. (1) Every person who exercises a profession, trade, calling or employment in the city shall pay a tax at such rates as may be determined by the Corporation.
2. (2) The tax shall be leviable in respect of every person who is engaged in such profession, trade, calling or employment for not less than sixty days in the aggregate in any half-year.
   • (a) The tax shall be assessed and collected in such manner as may be prescribed by the rules made in this behalf.
   • (b) The Corporation may exempt any class of persons from the payment of the tax if it considers it necessary or expedient in public interest to do so.