The Municipal Corporation is one of the most important organs of the three-tier government system. It is responsible for all round development of its designated area. It undertakes all the public facilities and welfare works like sanitation, water, road, education, health, etc. As these works require fund, so it collects revenue from the residents living in its corporation area. It levies taxes on property, water and other services. Taxes are fixed on the measurement and consumption of the services. Taxes are levied on education and other amenities like owning a hotel, entertainment etc.