Levy of Fire tax

Levy of Fire Tax, Fee and Other Charges

15.

1. (1) The Government may levy a fire tax on lands, premises and buildings which are situated in any area of the State and on which property tax by whatever name called is levied by any local authority in that area.
2. (2) The Fire tax shall be levied in the form of a surcharge on the property tax at such rate in terms of percentage of such property tax as the Government may, by notification in the Official Gazette, determine from time to time.