Levy of fire tax, cess, user charges and fees

(1) A fire tax may be levied on all owners of land and buildings within the State. A fire cess may also be levied on the said fire tax or on property tax or other taxes. (2) The authorities empowered to assess, collect and enforce payment of taxes on land and buildings and cesses under the relevant law authorising the local authority of the area to levy such taxes and cesses shall assess, collect and enforce payment of the fire tax and cess in the same manner as other taxes and cesses on land and buildings are assessed, paid and collected. The authorities may, for this purpose, exercise all or any of the powers conferred on them under the relevant law. The provisions of such law empowering the local authority to impose the property tax, including provisions relating to return, appeals, reviews, reference and penalties, shall apply accordingly. (3) User charges may also be levied where a person or entity requests for, and avails of, any service to ensure effective response to any fires that may break out. (4) The owners and occupiers of all buildings shall also pay a fee for; including but not limited to the following, namely:- (i) the grant of certificates; (ii) the grant of license to act as Qualified Agency; and (iii) fee for the training or instruction in the prevention and extinguishment of fire. (5) All proceeds from the collection of the tax, cess, user charges and fees shall be deposited in the funds of the respective local authorities or the fund constituted under section 29 of this Act or as may be notified by the Government from time to time: Provided that the local authority shall transfer such a percentage of the collections of tax, cess, user charge and fee to such an account of the Directorate of Fire Service as may be notified by the Government from time to time. (6) The fund shall be reflected into the budget estimate of the respective authority or local authority, as the case may be, and the accounts in respect thereof shall be maintained and audited in accordance with the procedure prescribed for the purpose of maintenance of accounts in the relevant law or the rules and orders made thereunder as are applicable to the respective authority.