List of classified trades as per Part A of the Local Government Act

Transcription

1 List of classified trades as per Part A of the Local Government Act Trade name Exempt BLP Trade Fees Payable Trade (MUR) Code Urban Rural 1 Agent for Import and Export Exempt ,000 10,000 2 Agent in Animals Exempt ,000 2,000 3 Agent in Land and/or Building, or Estate Agency Exempt ,000 20,000 4 Agent of a foreign pool promoter Not exempt ,000 20,000 5 Aluminum/metal welding workshop Not exempt ,000 3,000 6 Aquaculture (for commercial purposes) Not exempt ,500 7,500 7 Asphalt plant Not exempt ,000 50,000 8 Assembly of batteries Not exempt ,500 7,500 9 Assembly of motor vehicles Not exempt ,000 3, Assurance or Insurance Agency Not exempt ,000 18, Assurance or Insurance Company Not exempt ,000 75, Auctioneer keeping auction room Not exempt ,000 10, Auctioneer keeping Not exempt auction room Exempt ,500 5, Audiotex service provider Exempt ,500 7, Automotive Workshop employing 10 persons or Not exempt ,000 5,000 more 16 Automotive Workshop employing less than 10 persons Not exempt ,000 3, Bakery Not exempt ,500 3, Bank (Branch) Not exempt ,000 75, Bank (Main Office) Not exempt , , Beauty Care Centre Exempt (Beautician/ Aesthetician/ Bridal makeup artist ,000 2, Billiard/Pool/Bowling House or Snooker (per table or alley) 22 Block/Slab/Tiles/Ceramic making, Stone/Coral crushing and other related activities employing 10 persons or more 23 Block/Slab/Tiles/Ceramic making, Stone/Coral crushing and other related activities employing less than 10 persons individual) Not exempt ,500 2,500 Not exempt ,000 50,000 Not exempt ,500 5, Bonded Warehouse Not exempt ,000 30,000

2 25 Bookmaker conducting fixed odd betting on any other event or contingency 26 Bookmaker conducting fixed odd betting on any other event or contingency (for each additional place at which the facilities are provided) Not exempt ,000 50,000 Not exempt ,000 50, Bookmaker conducting fixed odd betting on football matches played outside Mauritius Not exempt ,000 75, Bookmaker conducting fixed odd betting on football matches played outside Mauritius (for each additional place at which the facilities are provided) Not exempt ,000 50, Bookmaker conducting fixed odd betting on horse-races at the racecourse 30 Bookmaker conducting fixed odd betting on horse-races outside racecourse 31 Bookmaker conducting fixed odd betting on horse-races through remote communication Not exempt , ,000 Not exempt ,000 50,000 Not exempt , , Bookmaker conducting fixed odd betting on horse-races through remote communication in respect of each additional place at which the facilities are provided Not exempt ,000 50, Bookseller and stationery shops Not exempt ,500 3, Bottler of liquor Not exempt ,000 40, Bread Seller Exempt Breeder of animals (above 20 heads) Not exempt ,500 5, Brewer Not exempt ,000 50, Builder of Coach Not exempt ,000 30, Bulk Storage of Pesticides and Dangerous Chemicals Not exempt ,000 20, Business and/or Management Consultancy or Professional Service (including medical and para- medical practitioners and opticians) (firm) Not exempt ,000 20, Business and/or Management Consultancy or Professional Service (including medical and para- medical practitioners and opticians) Exempt ,000 7, Call Center/Business Process Outsourcing Not exempt ,000 15, Casino Not exempt , , Caterer/Canteen (employing 10 persons or Not exempt ,000 10,000 more) 1

3 45 Caterer/Canteen (employing less than 10 persons) Exempt (Caterer without canteen) ,000 3, Cinema Hall/Multiplex (per screen) Not exempt ,500 7, Cleaning contractor Not exempt ,000 20, Coin-operated Amusement Machine (per machine) 49 Cold Room and Refrigeration Plant for storage and hire only ( m2) 50 Cold Room and Refrigeration Plant for storage and hire only ( m2) 51 Cold Room and Refrigeration Plant for storage and hire only (above m2) Not exempt ,000 7,000 Not exempt ,500 7,500 Not exempt ,000 10,000 Not exempt ,000 15, Collector Not exempt ,500 15, Computer/ICT Related Activities Exempt ,000 9, Contractor for hire of audio equipment/decorative items 56 Contractor for hire of construction plants and equipment 57 Contractor for hire of scaffolding equipment, tubular tent and accessories 58 Contractor for leasing/renting of machinery and equipment (other than motor vehicles) 59 Contractor of motor vehicles per motor vehicle Exempt ,500 5,000 Not exempt ,500 7,500 Not exempt ,500 7,500 Not exempt 15,000 15,000 Not exempt ,000 2, Copper/Tin Smith Not exempt ,000 1, Cybercafé Not exempt ,500 2, Day Care Centre/kindergarten Not exempt ,000 3, Dealer in auto cycles, motor cycles and accessories Not exempt ,000 6, Dealer in bicycles and bicycles accessories Not exempt ,000 3, Dealer in commercial and industrial equipment Not exempt ,000 10,000 and accessories 66 Dealer in electric and electronic appliances and accessories thereof 67 Dealer in firearms, ammunitions and accessories 68 Dealer in fishing accessories and other marine equipment Not exempt ,000 8,000 Not exempt ,000 50,000 Not exempt ,000 10,000 2

4 69 Dealer in liquor and alcoholic products (wholesale) Not exempt ,000 30, Dealer in motor vehicles and spare parts Not exempt ,000 50, Dealer in motor vehicles spare parts and tyres Not exempt ,000 10, Dealer in pesticides, herbicides, fertilizer and other listed chemical products Not exempt ,000 5, Dealer in ready made goods Not exempt ,500 3, Dealer in solar water heater Not exempt ,500 10, Dental mechanic Exempt ,500 5, Distiller/Bottler Not exempt ,000 25, Distributor of general merchandise Exempt ,500 3, Distributor/Dealer of manufactured tobacco Not exempt ,000 25, Dock/Wharf owner and/or agent Not exempt ,000 20, Driving School Not exempt ,000 6, Duty Free Outlet Not exempt ,000 50, Engraver, including tombaliste Not exempt Establishment for bulk processing, storage and Not exempt ,000 50,000 handling of petroleum, petroleum products, liquid gas, coal and petrol chemical products 84 Establishment for recording/sale/hire of audio, video cassette, compact discs and other recording/storage devices Not exempt ,000 5, Establishment for the manufacture of paints and other allied products 86 Exhibition Centre with the right to sell articles exhibited therein by retail Not exempt ,000 30,000 Not exempt ,500 15, Filling Station Not exempt ,000 12, Film making studio Not exempt ,000 5, Financing and Lending Agency Not exempt ,000 75, Firm of Builders and/or Contractors Not exempt ,000 25, Florist Exempt ,000 2, Food processing industry (employing 10 persons or more) Not exempt ,000 20, Food processing industry (employing less than 10 persons) 94 Formulation and Packing of Pesticides, Herbicides, Fertilizer and other listed chemical products 95 Foundry, smelting plant or metallurgical workshop and galvanizing and electroplating activities Not exempt ,500 7,500 Not exempt ,000 6,000 Not exempt ,000 10, Gaming House "A" Not exempt ,000 50,000 3

5 97 Gaming House "B" Not exempt ,000 40, Gaming machine (per machine) Not exempt ,000 6, Gas Seller (Retailer) Not exempt Gas Seller (Wholesaler) Not exempt ,000 8, General Retailer Foodstuff and Non-Foodstuff Not exempt ,200 2, Guesthouse (per room) Not exempt Hardware shop having the right to sell cement Not exempt ,000 10,000 and iron and steel bars 104 Hardware shop not having the right to sell cement and iron and steel bars 105 Health club, sports centre and/or wellness centre (including gym and spa) Not exempt ,500 7,500 Not exempt ,500 3, Horse racing organiser Not exempt , , Hotel (per room) Not exempt , Hypermarket Not exempt ,000 75, Importer/Manufacturer/Seller of Gold and Silver wares and other precious metals and/or stones Not exempt ,000 7, Industry not classified elsewhere in this Part (employing 10 persons or more) 111 Industry not classified elsewhere in this Part (employing less than 10 persons) Not exempt ,000 10,000 Not exempt ,500 5, Job Contractor (Grade A or B) Not exempt ,000 50, Job Contractor (Grade C or D or E) Not exempt 35, , Job Contractor (Other than Grade A, B, C, D or E) Exempt ,000 5, Land Promoter and Property Developer Exempt , , Launderer and Dry Cleaner Not exempt ,000 15, Launderette Not exempt ,000 3, Libraries and archives activities Not exempt ,000 3, Local pool promoter Not exempt ,000 20, Maker/Seller of clocks and watches Exempt , Manufacturer /Distiller/Bottler of Non alcoholic drinks 122 Manufacturer and/or Seller of handicraft products (employing l0 persons or more) 123 Manufacturer and/or Seller of handicraft products (employing less than 10 persons) Not exempt ,000 15,000 Not exempt ,000 6,000 Exempt ,000 1, Manufacturer of alcoholic products Not exempt ,000 50,000 4

6 125 Manufacturer of candles (employing 10 persons or more) 126 Manufacturer of candles (employing less than 10 persons) Not exempt ,000 10,000 Exempt ,000 1, Manufacturer of food items (self-employed) Exempt Manufacturer of footwear (employing 10 Not exempt ,000 8,000 persons or more) 129 Manufacturer of footwear (employing less than 10 persons) 130 Manufacturer of furniture and cabinet (employing 10 persons or more) 131 Manufacturer of furniture and cabinet (employing less than 10 persons) Exempt ,000 5,000 Not exempt ,000 10,000 Not exempt ,500 3, Manufacturer of island recipe rum Not exempt ,000 30, Manufacturer of island wine, made-wine, admixed wine, fruit wine, fortified island wine, fortified fruit wine, vinegar Not exempt ,000 30, Manufacturer of mattresses Not exempt ,000 10, Manufacturer of salt Not exempt ,000 5, Manufacturer of soap and detergents Not exempt ,000 10, Manufacturer of spirit cooler Not exempt ,000 10, Manufacturer of toilet requisites Not exempt ,000 7, Manufacturer of wax blends and liquid polish Not exempt ,000 7, Manufacturer of wine, fortified wine and vinegar Not exempt ,500 15, Matrimonial Agency Exempt ,500 5, Medical Clinic Not exempt , , Medical Laboratory (including outlets) Not exempt ,000 5, Merchant/Wholesale dealer Not exempt ,000 10, Mirror Manufacturer Not exempt ,000 10, Modeling Agency Exempt ,000 5, Money changer and/or lender Not exempt ,000 25, Multi-purpose hall, including wedding hall Not exempt ,000 20, Museum/Art Gallery Not exempt ,000 3, Nightclub Not exempt ,000 30, Oil manufacturing and/or related processing activities Not exempt ,000 30, Operating aquarium displaying fish or marine animals for public viewing 153 Operating rental agency for bus, including minibus Not exempt ,000 10,000 Not exempt ,500 2, Operating rental agency for car Not exempt ,500 2,500 5

7 155 Operating travel agency Not exempt ,000 10, Operation of landfills Not exempt , , Operator of dart games (per board) Not exempt ,000 25, Operator of Mauritius National Lottery Not exempt , , Organiser of other lotteries Not exempt ,000 10, Organiser of trade/commercial fair Exempt ,000 30, Owner of bus for public transport (per bus) Not exempt , Owner of fishing business including banian Not exempt ,000 2, Owner of goods vehicle (Carrier s B ) (per vehicle) Not exempt , Owner of towing services (per vehicle) Not exempt ,000 5, Packing enterprise of foodstuff and/or Non Exempt ,000 2,000 foodstuff 166 Paid parking spaces for motor vehicles (per slot) Not exempt ,500 1, Panel beating and/or paint workshop Not exempt ,000 2, Pastry shop/manufacturer Exempt ,000 2, Pest control service provider Not exempt ,000 2, Petroleum refinery Not exempt ,000 5, Photographer/Cameramen/Photo Studio Exempt Individual/ Home-based ,000 2, Plant Nursery Not exempt ,000 1, Poultry pen - 25 to 500 birds Not exempt ,000 3, Poultry pen to 5000 birds Not exempt ,000 15, Poultry pen - above 5000 birds Not exempt ,000 40, Power plant Not exempt ,000 75, Printing industry (employing 10 persons or more) Not exempt ,500 5, Printing industry (employing less than 10 persons) Exempt Individual/ Home-based ,500 3, Private Club Not exempt ,000 10, Private enterprise offering courier service Not exempt ,000 5, Private Radio/Television broadcasting Not exempt ,000 15, Private security service provider Not exempt ,000 15, Pub Not exempt ,000 8, Pulp and paper manufacturer Not exempt ,000 9, Recycling plant enterprise Not exempt ,000 7, Registered office of company Not exempt ,000 6, Repair/Assembly for repair of bicycles and motorcycles Not exempt ,000 1, Residential Care Homes Not exempt ,000 8,000 6

8 189 Restaurant (excluding liquor and other alcoholic beverages) with entertainment 190 Restaurant (excluding liquor and other alcoholic beverages) without entertainment 191 Restaurant (including liquor and other alcoholic beverages) with entertainment Not exempt ,000 8,000 Not exempt ,000 5,000 Not exempt ,000 8, Restaurant (including liquor and other alcoholic Not exempt ,000 5,000 beverages) without entertainment 193 Retail Pharmacy Not exempt ,000 7, Retailer of beer and alcoholic beverages Not exempt ,000 5, Retailer of liquor and alcoholic products - Casino exempt or Gaming House Not exempt ,000 10, Retailer of liquor and alcoholic products - Hotel and Guest House Not exempt ,000 10, Retailer of liquor and alcoholic products - off Not exempt ,000 5, Retailer of liquor and alcoholic products - on Not exempt ,000 8,000 and off 199 Retailer of liquor and alcoholic products - Private Club 200 Retailer of liquor and alcoholic products - Restaurant 201 Retailer of liquor and alcoholic products -Night club Not exempt ,000 10,000 Not exempt ,000 10,000 Not exempt ,000 10, Rock/Stone/Coral/Sand quarry Not exempt ,000 75, Sawmill Not exempt ,000 5, Scavenging contractor Not exempt ,000 40, School Bus Operator (per vehicle) Not exempt , Screen printing/serigraphy Not exempt ,200 1, Seller of food stuff and Not exempted food stuff (mobile), except on public beaches Exempt , Seller of fruits/vegetables Exempt , Seller of milk/milk products Exempt Seller of poultry, meat, fish and allied products Not exempt ,000 2, Seller of traditional medicines/ayurvedic products Exempt Ship chander - Liquor and alcoholic products Not exempt ,000 10, Shoe mender Exempt Showroom Not exempt ,000 6, Skating/Karting centre Not exempt ,000 4, Store and warehouse (between m2) Not exempt ,000 10, Store and warehouse (less than 50m2) Not exempt ,000 4,000 7

9 218 Store and warehouse (more than 100m2) Not exempt ,000 25, Sugar factory or refinery Not exempt , , Supermarket Not exempt ,000 50, Sweepstake organiser Not exempt ,000 10, Table d hôte Exempt ,000 2, Tailor (employing 10 persons or more) Not exempt ,000 4, Tailor (employing less than 10 persons) Exempt Individual/ Home-based Tannery and leather finishing establishment Not exempt ,000 18, Taxi/Carrier A (per Taxi) Not exempt Telecommunications and related activities Not exempt , , Textile industry with or without spinning, weaving, washing, knitting, bleaching, dyeing and printing (employing less than 50 persons) Not exempt ,000 7, Textile industry with or without spinning, weaving, washing, knitting, bleaching, dyeing and printing (employing more than 150 persons) 230 Textile industry, with or without spinning, weaving, washing, knitting, bleaching, dyeing and printing (employing 50 to 150 persons) Not exempt ,000 30,000 Not exempt ,000 15, Timber dealer, processing and storage Not exempt ,000 7, Totalisator operator at the racecourse Not exempt ,500,000 1,500, Totalisator operator conducting bets through remote communication (in respect of each place of business) Not exempt ,000 50, Totalisator operator conducting foreign race inter- racecourse totalisator betting 235 Totalisator operator conducting local race intertotalisator betting 236 Totalisator operator outside the racecourse (in respect of each place of business) Not exempt ,000 50,000 Not exempt ,000 50,000 Not exempt ,000 50, Totalisator operator per terminal Not exempt ,000 10, Tour operator service Not exempt ,000 8, Tourist Residence (per room) Not exempt Undertaker Not exempt ,000 1, Upholsterer Exempt Individual/ Home-based ,500 1, Victualler Not exempt ,000 3, Washing of vehicles Not exempt ,500 5,000 8

10 244 Wholesale Pharmacy Not exempt ,000 15, Wild game farming/stalking Not exempt ,000 50, Workshop for repair of chemical appliances, refrigerators and other electrical, mechanical appliances Not exempt ,000 2, Workshop for repair/assembly of computers and other electronic and electrical appliances 248 Workshop for vulcanization, retreading and repair of tyres and wheel balancing Exempt ,000 2,000 Not exempt ,000 3, Workshop Not exempt elsewhere classified Not exempt ,000 2, X-Ray and Scan Centre Not exempt ,000 12,000 9