Schedule VI - Sixth Schedule in Karnataka Municipalities Act, 1964
Sixth Schedule.
SCHEDULE VI
(Section 94)
MAXIMUM RATES OF TAX ON SHOPS AND OTHER PLACES OF BUSINESS OR PROFESSION.
| Items | Class | |||||
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| 1st | 2nd | 3rd | 4th | 5th | 6th |
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| Rs. | Rs. | Rs. | Rs. | Rs. | Rs. |
| 1. Shops, ---- |
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| For each shop per year: |
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| 1[City Municipal areas] | 100 | 80 | 60 | 40 | 20 | 10 |
| 1[Town Municipal areas] | 50 | 40 | 30 | 20 | 10 | 5 |
| 2. Other places where business or profession is carried on for purposes of profit, ---- |
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| For each place per year: |
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| 1[City Municipal areas] | 50 | 40 | 30 | 20 | 10 | 5 |
| 1[Town Municipal areas] | 30 | 25 | 20 | 10 | 4 | 2 |
Explanation:--For the purposes of this Schedule the class of the shop shall be determined in accordance with the resolution made under section 95.
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1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.