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In terms of pradeshiya sabha act of numbers 15 of 1987 and by laws made under it all persons who maintained a single trade business within a area of authority of the pradeshiya sabha should obtained a trade license from the chairman of such pradeshiya sabha. If not a tax should be paid.

Business
They are classified as follows in terms of the pradeshiya sabha act.
1. General businesses
2. Dangerous businesses
3. Offensive businesses
4. Dangerous and offensive businesses.

An applicant who required a trade license should be a person who maintained or wishes to maintain a dangerous, offensive, dangerous and offensive business within the area of authority of the pradeshiya sabha. Businesses for which taxes should be paid in place of a license should be interpreted by the pradeshiya sabha. These businesses will be published in part 4 of the gazette.

Amount of fee
1. A sum less than Rs. 1000,00 (on annual value of the business) will be charged as a license fee.
2. In terms of section 149 of pradeshiya sabha act taxes will be charged as follows on basis of the annual value from he businesses.
Rs. 500,00 when the value does not exceed Rs. 750,00
Rs. 750,00 when the value between Rs. 750,00 - 1500,00
Rs. 1000,00 when the value exceeds Rs. 1500.00
3. A business tax will be recovered for the businesses which the license should not be obtained.

Procedure
• Handing over of applications personally to all trade businesses within the area of authority of the pradeshiya sabha.
• Collection of completed applications .
• Checking validity of details furnished by the applicant.
• Refering application for the approval of inspector of public health.
• Conducting a field inspection.
• Recommendation for the license when there are no shortcomings.
• The license will be issued after recovering the license fee.

When the absence of the approval of the public Health Inspector.
• A letter will be addressed to the applicant informing the short comings in that application
• Pradeshiya sabha should be informed after completing such short comings
• After the spot inspection again, if the business has fulfilled all health rules and conditions action will be taken to grant the approval on issuing the license.

When the trade license is not obtained.
- The owner of the business will be warned to obtain a trade license.
- If license is not obtained within 7 days from such notice action can be filed in magistrate court.

Procedure of paying trade taxes.
• A application will be handed over in free of charge to all the business places situated within the municipal limits.
• The applications will be collected again.
• Taxes will be recovered in the following manner from the businesses .
- Rs. 500,00 when the value does not exceed Rs. 750,00
- Rs. 750,00 when the value between Rs. 750,00 - 1500,00
- Rs. 1000,00 when the value exceeds Rs. 1500,00
• The receipt should be obtained after the payment of tax.
• This tax will be decided upon.
- Annual value of the business
- Output of trade.
- Profit collected
- Level of necessity of production supplied by the trade.

When the trade taxes are not paid.
- A notice will be issued to the owner of the business.
- When there is no response of payment to such notice a case can be filed in the magistrate court.