Levy of tax on carriages and animals

Levy of tax on carriages and animals

1. (1) If the Corporation by resolution determines that a tax shall be levied on carriages and animals, such tax shall be levied at such rates as may be fixed by the Corporation, on every carriage and animal specified in Schedule II, kept or used within the limits of the Municipal Corporation.
2. (2) The tax shall be leviable yearly at the rates specified in the resolution and shall be payable in advance.