Local Revenue Collection
Local governments shall collect revenues in accordance with local law. Tax rates and collection procedures are determined by the local assembly.
Each local government\'s assembly (not the mayor alone) decides tax rates through local law. The mayor\'s office collects, but the assembly sets the rules. Property tax rates, business license fees, parking charges — all decided locally by elected representatives. This is fiscal self-governance at its most granular level.
स्थानीय कर दर र संकलन प्रक्रिया स्थानीय सभाले कानुनबाट तोक्छ। मेयरको कार्यालयले संकलन गर्छ।
Local assemblies setting tax rates means taxation decisions are made by locally accountable representatives.
Tax collection capacity is weak; many municipalities can\'t even issue proper tax bills.