(1) The rate determination and collection of the following taxes within the jurisdiction of the province and village or municipality shall be as follows:-
(a) The province will determine and collect the vehicle tax rate, but the village or municipality may determine and collect the vehicle tax rate for tagas, rickshaws, auto rickshaws and e-rickshaws and collect them in their own funds.
(b) The rate of real estate registration fee shall be determined by the province and collected by the village or municipality,
(c) The rate of advertisement tax shall be fixed and assessed by the municipality or municipalities (d) The rate and method of collection of entertainment tax shall be determined by the province and the same shall be collected by the village or municipality,
(e) In relation to the rate determination and collection of tourism fees, do the following:-
(1) The rate of hiking and tourism fees shall be determined and collected by the province (2) Village or municipality shall determine and collect entrance fees for the use of heritage such as gardens, parks, zoos, historical and archaeological heritage, museums.
(f) The rate and procedure of natural resource tax on stone, gravel, slate, sand, limestone, sand, mica and 1272 will be determined by the province and collected by the village or municipality.
(2) Notwithstanding anything written in sub-section (1), the determination and collection of mountain climbing fees and entrance fees to national parks, wildlife reserves and conservation areas shall be as prescribed by the Government of Nepal.
(3) There will be a fund at the province level to collect the revenue collected by the province, village and municipality according to this section, and the revenue collected by them shall be deposited in that fund in such a way that the titles of different sources are disclosed.
(4) In order to disburse the revenue collected in the fund under sub-section (3) in a balanced and transparent manner, the following bases shall be taken:-
(a) Basis of origin of revenue,
(b) Cost of revenue collection,
(c) the area of ​​services to be provided to the people by the province and rural municipality or municipality,
(d) Reduction of poverty, regional imbalances and inequalities,
(e) Other sources of income.