Local Government Finances.

1.Municipal's Revenue.

Sources of Municipal Revenue

Source Sub-components
Property tax Property tax on annual value of buildings and lands
Conservancy rate
Water rate (except Dhaka and Chittagong)
Lighting rate
Shared property tax Surcharge on the transfer of property ownership
Other taxes Tax on professions, trade and callings
Tax on vehicles and animals
Tax on cinema, dramatic and entertainment
Tolls and minor taxes (on advertisement, marriage etc.)
Non-tax source Fees and fines
Rents and profits from property
Other sources
Loans Internal, from banks, etc.
International agencies
National Funds Bangladesh Municipal Development Fund (BMDF), and Municipal Services
and Project (MSP)
Projects
Government grants Salary compensation grants
Octroi compensation grants
Normal development grants
Extra ordinary grants
 Source: Adapted from: Gupta &Rayadurgam, 2008.

2.Municipal's Revenues.

Pourashava Revenues (‘000 Tk.)

Source 2018/19 % 2019/20 % Nomi
nal
Growt
h
Own Source
Taxes 762,658,1 8.43 1654386413 9.87 41.16
61
Leases 159,853,546 7.20 98674357 5.65 56.80
Rates 838,651,7 12.34 367932136 7.79 5.88
09
Fees 133,679,761 9.87 65490763 4.69 50.04
Rentals 310,76,632 6.98 6520000 3.65 167.64
Sales 716,70,351 6.43 6539872 3.86 65.28
Other 656,33,651 5.73 109874536 5.87 312.76
Total Own Source 1,894,843,17 56.98 2199543541 41.18 43.61
7

Transfers
Other 754,860,077 0.62 7974000 0.56 24.73
than
Developm
ent
G 4303176520 29.34 377016800 17.58 41.67
eneral
Governmen
t Grants
Specific 710356423 35.28 754995619 49.13 88.54
Projects
Non- 6410000 2.23 9859600 2.49 163.47
Governmenta
l
Total 886539072 58.70 2791742621 71.93 71.30
Transfers
Total 89754020777 100.00 3928919163 100.00 54.47
Revenue
 3.Municipal's Expenditure
‌Pourashova’s Expenditure Pattern (‘000 Tk.)

Source 2018/019 % 2019/20 % Nomina

l
Growth
Current: General
Wages 315494328 1.53 376208979 4.30 21.30
other 208654532 5.23 211545334 0.58 2.73
Tax Collection 3276912 1.32 4826532 4.76 9.26
Sanitation and 31909953 2.38 36484433 32.30 5.12
Health
Education 5341540 7.62 3985782 3.31 3.32
Tree Plantation 3672376 4.14 1980763 5.30
2.23
Other Current 57306532 8.32 81127798 21.17
0.90
Total Current 625656173 31 716159621 13.40
28.19

Development
General 295458259 17.76 876105723 38.09 48.37
Specific Projects 456435654 9.9 702186412 37.15 145.85
Total Development 751893913 13 3181795271 75.23 76.12
Total Expenditure 1163220091 100 4761999741 100.00 61.04

Source: Fox and Menon. 2008, Survey of 30 Pourashavas.