Any person responsible for renewal of trade license shall collect tax at the time of such renewal of each trade license at the rate of—

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

(b) Taka 2 (two) thousand in any other City Corporation;

(c) Taka 1 (one) thousand in any Paurashava at any district headquarter;

(d) Taka 5 (five) hundred in any other Paurashava.