A person responsible for the renewal of a trade license shall collect tax at the following rates for each renewal of a trade license, namely:-

(a) Tk. 3,000 (three thousand) in Dhaka South City Corporation, Dhaka North City Corporation or Chittagong City Corporation;

(b) Tk. 2,000 (two thousand) in any other city corporation;

(c) Tk. 1,000 (one thousand) in any district headquarters municipality;

(d) Tk. 500 (five hundred) in any municipality;