General provision regarding tax on carriage and animals

General provision regarding tax on carriage and animals:

1. (1) If the Board of Councillors determines that a tax on carriages and animals shall be levied as may be determined by a regulation in this behalf, the Executive Officer shall levy the said tax half-yearly on such carriages and animals kept or used within the municipality.
2. (2) The rates of the tax shall be determined and revised from time to time by the Board of Councillors.