Revenue
The Corporation is divided in to Five Zones. Each Zone is headed by Assistant Commissioner and assisted by Assistant Revenue Officer, Special Revenue Inspector, Bill Collectors and Junior Assistants.
In the Main Office, The Commissioner, Deputy Commissioner and Assistant Commissioner (Revenue) are monitoring the entire Revenue process.
The following Taxes & Non-Tax assessment and collection works are being carried out under Revenue Section.
· Property Tax Assessment
· Vacant Land Tax Assessment
· Profession Tax Assessment
· Non –tax Assessment
· Name Transfer on Property Tax / Water Connection / VLT
Application may be submitted in the respective Zonal Offices during the office hours on all working days, for the above mentioned services,
1.Property Tax
Property Tax is one of the main income sources of the Corporation. It is being collected twice in a year, as half yearly tax. (Apr. & Oct.).
Details to be submitted for New Assessment of Property Tax
· Prescribed application form with applicants’ passport size photo.
· Document copy & Parent Document copy.
· Building Plan Approval Order copy & Plan copy.
· Adhar Copy of the applicant.
· Up-to-date EC copy.
· Rain Water Harvest photo with the applicant.
· Vacant Land Tax paid receipt.
· Up-to-date Property Tax & Water charges receipt in case of additional construction.
· Rs.40/- stamped self addressed cover.
· After field inspection, Notice will be issued to the applicant asking to pay Town Planning Charges in case of any Deviated / Un-approved building or the portion constructed.
2. Vacant Land Tax Assessment
VLT levied for the period of 13 half years including the current half yearly, and it will be continued every half year (Apr.& Oct.) upto the period of building construction.
As per Council Resolution No. 208 dated 29.12.2011,VLT is calculated, 40 to 60 paise per sq.ft in the old corporation 60words & 10 to 40 paise per sq.ft in the newly added area of 40wards based on the location with prior effect from 01.10.2009 and 60 paise per sq.ft. is calculated for all 100 wards uniformly from 01.10.2017, as per Council Resolution No.237 dated 16.10.2017.
Details to be submitted for New Assessment of Vacant Land Tax
· Prescribed application form with applicants’ passport size photo.
· Document copy & Parent Document copy.
· Up-to-date EC copy.
· Adhar Copy of the applicant .
· Rs.40/- stamped self addressed cover.
3. Profession Tax
Another important revenue of Corporation is Profession Tax.
Profession Tax is levied as per chapter V-A of the Coimbatore City Municipal Corporation Act 1981 Tax on Profession, Trade, Calling and Employment. All persons who earns more than Rs.21,000 per half year is liable to pay Profession Tax (Feb & Aug). The Profession Tax tariff is given below, as per the Council Resolution No.158 dt.06.08.2018.
| Half Yearly Gross Income | Profession Tax | |
| upto 30.09.2018 | from 01.10.2018 | |
| Upto Rs.21,000 | NIL | NIL |
| Rs. 21,001 to 30,000 | Rs. 127 | Rs. 171 |
| Rs. 30,001 to 45,000 | Rs. 317 | Rs. 428 |
| Rs. 45,001 to 60,000 | Rs. 634 | Rs. 856 |
| Rs. 60,001 to 75,000 | Rs. 950 | Rs. 1250 |
| Above Rs.75,000 | Rs. 1250 | Rs. 1250 |
Details to be submitted for Enroll to Profession Tax
1. Application with the particulars of Employees & Employer’s Half Yearly Average Gross Salary to be submitted to levy Profession Tax.
2. It is liable to pay Profession Tax in the Trade / Organization Names with the maximum rate of tax.
4.Non – Tax
Corporation owned Annual Lease items like Vegetable Market, Parking lots, Pay and Use Toilet, Bus stand entrance Fee & etc., and Monthly Rental Shops are being leased out through E-auction / Tender.
5. Details to be submitted for Name Transfer on Property Tax/
Vacant Land Tax / Water Connection
· Prescribed application form with applicants’ passport size photo for Property Tax, Vacant Land Tax & Water Connection.
· Document copy & Parent Document copy.
· Payment receipt for 0.1% of Property Value mentioned in the document, except will document.
· Up-to-date dues receipts of respect Property Tax /VLT/Water Charges.