In terms of Section 152(I) of the Local Council Act No. 15 of 1987, other than those places which are not subject to license governed by a bye-law to be accepted or adopted by the Council and are not subject to an industrial tax under Section 150 of the same Act, in other Schedule No. 1 Levy of trade tax for the year 2023 to the amount specified in Schedule No. 1 in accordance with the amounts not exceeding the amounts indicated in the Act on behalf of the indicated businesses.
| S: No | nature of tax | Annual value not exceeding Rs: 75,000.00 | Annual value not exceeding Rs: 150,000.00 | Annual value above Rs: 150,000.00 |
|---|---|---|---|---|
| 01 | Operating a retail outlet | 360.00 | 1,200.00 | 3,000.00 |
| 02 | Operating a furniture selling point | 360.00 | 1,200.00 | 3,000.00 |
| 03 | Running a tailor shop | 360.00 | 1,200.00 | 3,000.00 |
| 04 | Operating a retail outlet | 360.00 | 1,200.00 | 3,000.00 |
| 05 | Running a place to sell brassware | 360.00 | 1,200.00 | 3,000.00 |
| 06 | Operating a point of sale of aluminum goods and plastic goods | 360.00 | 1,200.00 | 3,000.00 |
| 07 | Running a watch repair shop | 360.00 | 1,200.00 | 3,000.00 |
| 08 | Running a wood shop | 360.00 | 1,200.00 | 3,000.00 |
| 09 | Running a footwear outlet | 360.00 | 1,200.00 | 3,000.00 |
| 10 | Running a grocery store | 360.00 | 1,200.00 | 3,000.00 |
| 11 | Also running a hardware store | 360.00 | 1,200.00 | 3,000.00 |
| 12 | Operating a place of storage and sale of used clothes | 360.00 | 1,200.00 | 3,000.00 |
| 13 | Operating an outlet for trading in radio and television equipment | 360.00 | 1,200.00 | 3,000.00 |
| 14 | Operating a textile trading post | 360.00 | 1,200.00 | 3,000.00 |
| 15 | Maintain a record bar | 360.00 | 1,200.00 | 3,000.00 |
| 16 | Running a sewing machine outlet | 360.00 | 1,200.00 | 3,000.00 |
| 17 | Operating a bicycle selling point | 360.00 | 1,200.00 | 3,000.00 |
| 18 | Maintain a trading post for Sinhala medicines | 360.00 | 1,200.00 | 3,000.00 |
| 19 | Running an English Dispensary | 360.00 | 1,200.00 | 3,000.00 |
| 20 | Operating a trading post for stationery, books, magazines :school equipment* | 360.00 | 1,200.00 | 3,000.00 |
| 21 | Operating a place where cigarettes are sold | 360.00 | 1,200.00 | 3,000.00 |
| 22 | Running a pottery trading post | 360.00 | 1,200.00 | 3,000.00 |
| 23 | Operating a place selling betel nut tobacco | 360.00 | 1,200.00 | 3,000.00 |
| 24 | Operating an electrical appliance outlet | 360.00 | 1,200.00 | 3,000.00 |
| 25 | Operating a place for selling liquor and country liquor | 360.00 | 1,200.00 | 3,000.00 |
| 26 | Operating a telephone sales and repair shop | 360.00 | 1,200.00 | 3,000.00 |
| 27 | Running a plant nursery and selling ornamental plants | 360.00 | 1,200.00 | 3,000.00 |
| 28 | Maintain an instant photocopy location | 360.00 | 1,200.00 | 3,000.00 |
| 29 | Running a private telephone business (Communications* | 360.00 | 1,200.00 | 3,000.00 |
| 30 | Operating an outlet selling ready-made garments : ready-made garments* | 360.00 | 1,200.00 | 3,000.00 |
| 31 | Operating a place to record and sell songs | 360.00 | 1,200.00 | 3,000.00 |
| 32 | Maintain image framing locations | 360.00 | 1,200.00 | 3,000.00 |
| 33 | Maintain a station for cutting stationery rubber seals and welding vehicle plates | 360.00 | 1,200.00 | 3,000.00 |
| 34 | Running a foreign employment agency | 360.00 | 1,200.00 | 3,000.00 |
| 35 | Running a Sports and Clubhouse | 360.00 | 1,200.00 | 3,000.00 |
| 36 | Running a place to sell block stones, flower pots | 360.00 | 1,200.00 | 3,000.00 |
| 37 | Operating a Lottery Outlet | 360.00 | 1,200.00 | 3,000.00 |
| 38 | Operating a point of sale of tire tubes | 360.00 | 1,200.00 | 3,000.00 |
| 39 | Running a day care center | 360.00 | 1,200.00 | 3,000.00 |
| 40 | Running of festive goods rental outlets | 360.00 | 1,200.00 | 3,000.00 |
| 41 | Operating a car dealership | 360.00 | 1,200.00 | 3,000.00 |
| 42 | Running a refrigerator repair shop | 360.00 | 1,200.00 | 3,000.00 |
| 43 | Operating a fertilizer trading post | 360.00 | 1,200.00 | 3,000.00 |
| 44 | Running a paint trading post | 360.00 | 1,200.00 | 3,000.00 |
| 45 | Operating a trading post of three-wheel motorcycle spare parts | 360.00 | 1,200.00 | 3,000.00 |
| 46 | ||||
| 47 | ||||
| 48 | Running a jewelery shop | 360.00 | 1,200.00 | 3,000.00 |
| 49 | Maintenance of agrochemical drug stores | 360.00 | 1,200.00 | 3,000.00 |
| 50 | Banking Services :Operational Financial Institutions* | 360.00 | 1,200.00 | 3,000.00 |
| 51 | Maintenance of ATM Machines | 360.00 | 1,200.00 | 3,000.00 |
| 53 | Tax Office Maintenance | 360.00 | 1,200.00 | 3,000.00 |
| 54 | Running a place selling fancy fish | 360.00 | 1,200.00 | 3,000.00 |
| 55 | Maintain a digital hub | 360.00 | 1,200.00 | 3,000.00 |
| 56 | Operating a place to sell jewelry | 360.00 | 1,200.00 | 3,000.00 |
| 57 | Running a Printing Press | 360.00 | 1,200.00 | 3,000.00 |
| 58 | Telephone Network Center Maintenance | 360.00 | 1,200.00 | 3,000.00 |
| 59 | Maintenance of maize selling points | 360.00 | 1,200.00 | 3,000.00 |
| 60 | running glass shops | 360.00 | 1,200.00 | 3,000.00 |
| 61 | Running a computer training center. | 360.00 | 1,200.00 | 3,000.00 |
| 62 | Running a bodybuilding training center | 360.00 | 1,200.00 | 3,000.00 |
| 63 | Running a Music Merchandise Store | 360.00 | 1,200.00 | 3,000.00 |
| 64 | Operating a race betting shop | 360.00 | 1,200.00 | 3,000.00 |
| 65 | Running a photography and photo printing business | 360.00 | 1,200.00 | 3,000.00 |
| 66 | Maintain a place for conducting tuition | 360.00 | 1,200.00 | 3,000.00 |
| 67 | Running a cinema hall | 360.00 | 1,200.00 | 3,000.00 |
| 68 | ||||
| 69 | Implementation of a building material repository | 360.00 | 1,200.00 | 3,000.00 |
| 70 | Operation of Lubricant and Oil Outlet’ | 360.00 | 1,200.00 | 3,000.00 |
| 71 | Providing transportation facilities | 360.00 | 1,200.00 | 3,000.00 |
| 72 | Running an electrical appliance repair shop | 360.00 | 1,200.00 | 3,000.00 |
| 73 | Operation of sales center for cement related products | 360.00 | 1,200.00 | 3,000.00 |
| 74 | Operating a newspaper outlet | 360.00 | 1,200.00 | 3,000.00 |
| 75 | Running an Astrology Institute | 360.00 | 1,200.00 | 3,000.00 |
| 76 | Machine and Car Rental | 360.00 | 1,200.00 | 3,000.00 |
| 77 | Bocker Station Maintenance | 360.00 | 1,200.00 | 3,000.00 |
| 78 | Operating a place to sell ceramic goods | 360.00 | 1,200.00 | 3,000.00 |
| 79 | Running a cushion factory | 360.00 | 1,200.00 | 3,000.00 |
| 80 | Operating a place to store and sell rice | 360.00 | 1,200.00 | 3,000.00 |
| 81 | Operating a Baby Products Store | 360.00 | 1,200.00 | 3,000.00 |
| 82 | Miscellaneous Other Businesses | 360.00 | 1,200.00 | 3,000.00 |
| 83 | Running an Ayurvedic Medical Center | 360.00 | 1,200.00 | 3,000.00 |
| 84 | Sales of Electrical Appliances | 360.00 | 1,200.00 | 3,000.00 |
| 85 | Maintenance of Telephone Transmission Towers | 360.00 | 1,200.00 | 3,000.00 |
| 86 | Operating drinking water outlet | 360.00 | 1,200.00 | 3,000.00 |
