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Assessment Taxation – Year 2023

15 of 1987 under sub-section 146(1) of the Tissamaharama Regional Council developed within the jurisdiction of the Regional Council by Special Gazette No. 392/20 of the Democratic Socialist Republic of Sri Lanka and dated 04.03.1986 For the annual value of the houses, buildings, lands, houses, which have been declared as areas, located within the area, for the year 2007 and the promotion year should be adopted for the year 2023, based on that assessment, under the Local Council Act No. 15 of 1987, 134 ( 1) That an annual assessment tax of 7% of the annual value shall be levied on the said property in accordance with the powers conferred by sub-section,

Furthermore, for each of the following quarters from the year 2023, the annual assessment must be paid to the Tissamaharama Pradeshiya Sabha Fund before the date shown below, and if the annual assessment is paid on or before January 31, 2023, a discount of 10% of the amount of the annual assessment tax will also be given to the said sub-section. The Tissamaharama Pradeshiya Sabha shall also give a rebate of 5% of the relevant amount per quarter if the relevant assessment tax amount is paid to the council fund before the date shown in column 3 in front of each quarter in the register.

Quarter Date to pay 5% Last date
for claiming discount
First quarter 2023.03.31 2023.01.31
Second Quarter 2023.06.30 2023.04.30
Third Quarter 2023.09.30 2023.07.31
Fourth quarter 2023.12.31 2023.10.31

1% levy on tourist registered hotels – year 2023

13.14 of the series of by-laws made by the minister in charge of the series of by-laws made by the Minister in charge of the section 2 of the (Standard By-laws) Act No. 06 of 1952, which was accepted by Section 149 of the Local Council Act No. 15 of 1987 and Gazette No. 2023 dated 09.06.2017 To issue a trade license as mentioned in the series of by-laws from the places represented by the by-laws and registered with the Sri Lanka Tourism Promotion Board, charging 1% of the income of the place before the conversion year and issuing a license for the year 2023.

Taxation of Industry – Year 2023

In accordance with the powers conferred by Section 150 (I) of the Local Council Act No. 15 of 1987, levy of a trade tax for the year 2023 on the basis of the annual value of the respective places from the industries of the nature set forth in the schedule below.

S: No nature of tax Annual Value Rs. Not exceeding 750.00 Annual Value Rs. 750.00 to Rs. 1,500.00 upto Annual Value Rs. Above 1,500.00
01 Operating an electrical appliance manufacturing facility 500.00 750.00 1000.00
02 For a business manufacturing plastic bottles or goods 500.00 750.00 1000.00
03 To manufacture cigars 500.00 750.00 1000.00
04 To make honey 500.00 750.00 1000.00
05 To maintain a toad collection point 500.00 750.00 1000.00
06 for making bidi 500.00 750.00 1000.00
07 For running a kiln to manufacture lime 500.00 750.00 1000.00
08 Glu Production 500.00 750.00 1000.00
09 Manufacturing and burning of bricks or tiles by machinery 500.00 750.00 1000.00
10 To run a toy manufacturing facility 500.00 750.00 1000.00
11 for running an oil mill 500.00 750.00 1000.00
12 To maintain a place of manufacture of paper and to maintain a warehouse 500.00 750.00 1000.00
13 for the manufacture of coir or coir fibers or the manufacture of articles made from coir fibers 500.00 750.00 1000.00
14 Manufacturing bricks or tiles without machinery 500.00 750.00 1000.00
15 For the manufacture of mattresses by machinery 500.00 750.00 1000.00
16 For the manufacture of shoe soles, whether or not by machinery 500.00 750.00 1000.00
17 Manufacturing of school bags, luggage, etc. 500.00 750.00 1000.00
18 Making jaggery 500.00 750.00 1000.00
19 For the manufacture of fireworks 500.00 750.00 1000.00
20 To make soap 500.00 750.00 1000.00
21 Brush Production 500.00 750.00 1000.00

 

Levy of Trade License Fees – Year 2023

Pursuant to the power received under Section 147(1) of the Local Councils Act No. 15 of 1987 and in accordance with Section 149 of the same Act and accepted by this Council on 04.10.2017 under Decision No. 234 and accepted by Gazette No. 2023 dated 09.06.2017 No. 06 of 1952 (Standard Bye-laws) Subject to the series of bye-laws made by the minister in charge of the subject in terms of sub-section I of Section 2 of the Act and bye-law 39 of the series of standard bye-laws to be published in the Gazette dated 23.08.1988 bearing Extraordinary Gazette No. 570/7 To issue a permit for the year 2023 on the following points for the specified places and charge the fees shown in the schedule below.

(a)    Annual value of place.

(b)   The turnover of that trading business.

(c)   Profits that may be earned from that business.

(d)   The essential nature of the goods or services provided by that trade.

Nature of Business Annual value not exceeding Rs:750 Annual Value Rs:750 to Rs:1500 Annual value above Rs:1500
01 Operating a place to sell fish 500.00 750.00 1000.00
02 Running a place for selling meat 500.00 750.00 1000.00
03 Running a soft drink factory 500.00 750.00 1000.00
04 Operating hairdressing salons, barber shops, salons and beauty salons 500.00 750.00 1000.00
05 Running a bakery 500.00 750.00 1000.00
06 Running a dairy farm 500.00 750.00 1000.00
07 Maintenance of swimming pools 500.00 750.00 1000.00
08 Running an ice factory 500.00 750.00 1000.00
09 Operating rice shops, restaurants, tea or coffee shops 500.00 750.00 1000.00
10 Running a Hotel 500.00 750.00 1000.00
11 Running an accommodation market 500.00 750.00 1000.00
12 Running laundry 500.00 750.00 1000.00
13 Industries 500.00 750.00 1000.00
14 Providing Funeral Services 500.00 750.00 1000.00
15 Trading of foodstuffs by traveling traders 500.00 750.00 1000.00
16 Construction material related industries and construction material storage places
I. Sale of cement.
II. Sale of black stone, stone powder
III. Sale of sand and gravel.
IV. Selling bricks.		 500.00 750.00 1000.00
17 Unpleasant or dangerous business
I. Operating or selling a pit of shell, gravel, or black rock.
II. Running a granite workshop.
III. Running a paddy mill or a three-five-grain mill.
IV. Running a coconut oil mill.
V. Maintaining a vehicle service station. (Service Center)
VI. Running a sawmill or carpentry shop
VII. Storage and sale of gas
VIII. Running cattle
IX. Running slaughterhouses
X. Operation of a petrol station
XI. Running a factory
XII. Storage or sale of sugar, flour, salt (more than 15 hondar) in bulk
XIII. Sale of perishable food items, snacks for wholesale sale
XIV. Running a welding shop
XV. Sale of grains, three or five types
XVI. Running refrigerator repair stations
XVII. Running car, motorcycle, bicycle, tricycle repair shops
XVIII. Running an animal feed stall
XIX. Selling soft drinks
XX. Sale and storage of skimmed milk, milk products
XXI. Manufacture and sale of sweets
XXII. Trading of fruits and vegetables
XXIII. Running a dry food packing and selling place
XXIV. Running a typewriter		 500.00 750.00 1000.00

 

Trade Taxation – Year 2023

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

Environmental Certificates

What is an Environment Protection Permit?

An environment protection permit is a document that states the legal relationship between the industrialist and the institution that issues the permit stating that the said industrial processes are operated in an environmentally friendly manner.

Operation of industries without an environment protection permit and disposal, deposition or emission of waste to the external environment without complying with the standards and requirements set under the National Environmental Act is an offence punishable under the National Environment Act No.47 of 1980 Amended by Act. No. 56 of 1988 and Act No. 53 of 2000.

Documents that need to be submitted to obtain an Environment Protection Permit

  • Duly filled Application Form.
  • A copy of the deed of the land
  • A copy of the approved survey plan of the land.
  • A copy of the approved building plan.
  • A route map to enter the industrial site.
  • A copy of the Certificate of Conformity of the Building.
  • A copy of the Business Permit for the relevant year.
  • Steps taken to prevent environment pollution through the emission of sound / smell/ wastewater/ waste matter from the industrial processes.

After you submit the application with the prescribed inspection fees to the local council, the
inspection team will inspect the industries and thereafter the report will be forwarded to the
Environmental Licensing Technical Committee for approval, after which an environmental protection permit will be issued to you.

A fee of Rs. 4000 will be charged as the permit for 03 years. The application for renewal of the permit must be made to the Council 03 months prior to the end of the existing permit period. Kindly note that, for applications that aren’t as aforementioned, an inspection fee will be charged in addition to the permit fee.

“Laws and Regulations are imposed by us for every human action in order to protect the environment we live in and provide a safe environment for future generations”

Tissamaharama Local Government Council

 

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