Assessment rates are local taxes imposed for ownership and occupation of rateable holding situated within Council's area of jurisdiction.

If you own a house, a shop, a hotel, a service station or any other rateable holdings (even vacant lot) you are liable to pay the tax assessment rates. If you are occupying building on any land which is not held under a separate document of title or on land reserved for a public purpose you shall also be liable to pay rates.

Rates are essential to assist to finance the Council's expenditure in providing public services and public facilities for the benefit of the community in the Council's area.

The Tax Assessment is to be paid twice a year, which is :

• ½ First ½ year – 1st January to 28th February.
• ½ Second ½ year – 1st July to 31st August every year.

Assessment paid after the last date for payment shall be subject to a surcharge or default fee of 1% per month or part thereof.

According to Akta 171, action will be imposed to you as follows :

Notice (Form E) will be issued to you. You will need to settle payment 1 day from the date of Notice. Penalty of 2% from the arrear will be imposed to you following Seksyen 147(1).

*if you fail, an arrest warrant will be issued to you. This warrant allows the Council to confiscate your belongings in your premises or obstructure your premises from operating, or auction your premises through Registrar of High Court following Seksyen 151.

A 10% will imposed for payment of warrant.

1. One passport-sized coloured photograph
2. Copy of fire distinguisher inspection payment receipt (fire department)
3. Copy of certified food handler basic course certificate (food & beverage businesses only)
4. Health vaccination certificate (ty2) for licensees & assistants (food & beverage businesses only)
5. Copy of assessment tax bills settled for second half of 2009
6. Original licence 2010/ billboard licence 2010
7. Copy of business registration (SSM)

1. Business companies or sole proprietorship must be registered with the Companies Commission of Malaysia (SSM)
2. Applications must be made using the premise licence application form and submitting the following pre-condition documents:
   • 1 Copy of Company/Business/Association Registration (Form 9 & 49 or Form D including business & owner's information)
   • 1 Copy of identity card / passport
   • 1 coloured billboard visual and photograph of advertisement installation location (if applicable)

1. Licenced business premises must be used for business activities as stated in the licence.
2. Business licence must always be displayed at a place/ wall that can be easily viewed.
3. Business activities must be operated in the premise only and using the five-foot walkways or surrounding areas are strictly prohibited.
4. Licenced premise buildings can not be modified without permission. Please contact the Planning and Building Control Department for the purpose.
5. Hygiene should always be kept either inside/ outside the building.
6. Mengambil langkah-langkah tertentu untuk memastikam aktiviti perniagaan yang di jalankan tidak mendatangkan pencemaran alam sekitar, kacauganggu bunyi, bau busuk dan halangan.
7. Tong sampah yang mencukupi di sediakan dan sampah sarap hendaklah di masukkan ke dalam beg-beg plastik sebelum di buang ke dalam tong.
8. Pemeliharaan binatang di dalam premis seperti anjing, kucing, ayam dan sebagainya adalah di larang.

1. Premis yang di gunakan hendaklah mematuhi dan memenuhi syarat asas Jabatan Perancang dan Kawalan Bangunan dan mempunyai kelulusan perancang atau Perintah pembangunan (development order- DO).
2. Premis yang digunakan hendaklah mematuhi dan memenuhi syarat dan kehendak asas bahagian Kawalan Bangunan dan mempunyai kelulusan pelan bangunan dan sijil layak menduduki bangunan(CF / TCF).
3. Premis yang digunakan hendaklah mematuhi dan memenuhi syarat dan kehendak asas Jabatan Kesihatan.
4. Premis yang digunakan hendaklah mematuhi dan memenuhi syarat dan kehendak keselamatan Jabatan bomba Malaysia.
   • Mengadakan Sistem Kawalan Keselamatan Kebakaran.
   • Bangunan di tingkat satu keatas yang mempunyai tangga tunggal tidak dibenarkan menjalankan perniagaan.
   • Premis untuk kegunaan bagi aktiviti- aktiviti perniagaan tertentu seperti premis untuk hiburan hendaklah mendapat sokongan Jabatan Polis.