A license approved by municipal commissioner should be obtained by the owner of the business if engage in production process within the municipality
If a business is operating without having a trade license, municipal commissioner has the power to charge and file a case in magistrate’s court without a pre-notice
1. Obtain the PHI Report
2. Obtain the fire report
3. Revenue inspector’s recommendation
4. Waste toll for the year should have been paid
5. Assessment tax for the year should have been paid
6. Building plan should have been approved
7. Business name registration certificate
8. Display charges for name boards should have been paid
9. A copy of the rent agreement should be produced if operating under a rent agreement
When issuing license for hotels and restaurants operating under Ceylon tourist’s board, license is granted after charging 1% according to the audit report of the previous year
License can be obtained from the miscellaneous revenue branch after submitting the duly filled application along with relevant documents
Annual value |
Tax payable |
Not exceeding Rs. 1500 | Rs. 2000 | Rs.1500 – 2500 | Rs. 3000 |
Exceeding Rs. 2500 | Rs. 5000 |
NBT, VAT and stamp dues are included in trade license fee and only the toll is charged for business tax