Revenue Department is responsible for the collection and monitoring of the councils income. This includes income from sources such as Property taxes, trade licenses, liquor licenses, Auctioneers license fees, Building fees, cemetery fees, Market fees, garbage fees from landfill, Peddlers & vendors fees, rental of parking, street use permits, rental of parks, fees for swinging of bridges, fees for ads on billboards and banners as well as the enforcement of the laws of City Council or relating to City Council. This department is managed by the Revenue Manager Mr. Frank Thompson.
The Department is responsible to the delivery of the Property tax bills. The Bills are prepared by the Valuation Department which sets the assessment. This is always done in the early part of each year. According to the Property Tax Actg, Chapter 52 of the Laws of Belize, Taxes are due and Payable on the 1 April of each year.
The Department also collects for the trade licenses approved by the Trade Licenses Board as approved each year. Trade licenses expire 31 December of Each year.
- Check business premises to make sure they have a trade license.
- To ensure that the certificate is properly displayed.
- If they do not have a trade license, they are given a trade licensing application and are giving one week to apply. If they do not apply, the business will be closed down.
- Anyone operating a business without a Trade license the officers will then issue a magistrate summons for that person to appear in magistrate court.
Businesses have requirements which must be met these are as follows:
New Trade License:
- Need business registration certificate (registry in Belmopan)
- Needs public health certificate (vending of food items)*
- One trade license application form (completed)*
- Special meeting-applicant must pay $150.00 for board to meet*
- Change of Ownership/ Name of Business:
- Re-registered (registry in Belmopan)
- Third schedules & fourth schedules (trade application)
- Copy of new owner’s ID
Renewal Trade License:
*Need to fill out the form which indicates that the business will continue to operate
The Department also processes Liquor License applications and issues the Certificate and extensions as the Law allows.
- Check street vendors for peddler’s license.
- Peddlers license fee is being paid once every month ($25.00)
- An official receipt is made for each payment
- NB: Peddlers are not stationary they can sell all around the city. If they are stationary, they can be removed anytime, as they do not pay for the spot.
What Does Liquor Mean?
‘Liquor’ means any wine, spirits, ale, porter, cider, perry, liqueurs, cordials, and other spirituous or fermented beverage of an intoxicating nature. The sale of any liquor requires that the seller must be in the possession of a valid liquor license.
The Belize District Liquor Licensing Board is responsible for, and distribution of any liquor license within the Belize District.
The procedures for obtaining a liquor license are as follows:
- Obtain an application form (third schedule four (4) copies) from the Belize City Council’s Office.
- Place an advertisement in any local newspaper at least 14 days before the meeting and attach the clipping of the ad with the completed application form: this copy should be sent to the Belize
- City Council’s Office, the other coppies of the completed application form should be forwarded to Police Department at Raccoon Street, Health Department at the old Nursing School and the
- Fire Department at B.E.C. Layout.
Applications are reviewed quarterly, January, April, July and October of each year. However; a special meeting may bee convened at a cost of $100.00 if the customer wishes to commence selling immediately.
Applicants should be present at the meeting. After approval, a Liquor License is issued to the license holder. These documents should be Displayed in the establishment in a conspicuous manner as failure to do so is an offense.
Types of license:
Publican General– is for sale of liquor either by wholesale or retail in unbroken packages.
Cost: urban $2,500.00 rural $2,500.00
Publican Special-is for sale of liquor by retail and for consumption on the premises.
Cost: urban $1,500.00 rural $1,000.00
Hotel –is for sale of liquor either by retail or in sealed containers for consumption on the premises.
Cost: urban $1,500.00 rural $1,500.00 single bar
Cost: urban $2,500.00 rural $2,500.00 double bar
Restaurant– is for sale of liquor in the restaurant for consumption only with a full meal.
Cost: urban $750.00 rural $500.00
Shop– is for sale of liquor in sealed containers only for the consumption off the premises.
Cost: urban $1,000.00 rural $500.00
Membership– is for the supply and sale of liquor by retail to members of the club and their guest for consumption on the premises.
Cost: urban $750.00 rural $750.00
Malt & Cider– is for the sale of wine, ale, beer and cider for consumption on the premises.
Cost: urban $550.00 rural $300.00
Beer– is for the sale of beer in sealed containers only for consumption off the premises.
Cost: urban $250.00 rural $150.00
Special License/extension is for the sale of liquor by retail at a specific place and between the hours specified.
Cost: urban $100.00 rural $100.00
The Department also processes building plans. It is accepted, recoded and forwarded to the planning department for inspection and final approval from the local building authority. The requirements for acceptance of the plans are as follows:
- Three complete copies of building plan including 3-site plan and 3-location plan
- One building plan application form (must include total square foot of building)
- Payment for the administrative fee must be made on submission
- Approved plans must be picked up in from the Customer services Representative at the Council’s north Front Street Office and payment for the permit fee is the payable
- Two-application form, completed
- Must include total foot of fence
- Payment must be paid before approval
- Both forms is to be taken to 4 mile compound to Planning Department
- Another responsibility of the department is to maintain records of deaths and location of deceased at the cemetery as well as issuing spaces for burial.
The cost at present is as follows:
- $30.00 for children’s space
- $100.00 for ground space
- $150.00 for Tomb Space
The Revenue department also ensures that there is compliance with the Laws as it pertains to trade, liquor, property tax and the other revenue earners. This is carried out through the Special Constable unit. The unit’s officers conduct patrols and do a systematic check of all establishments to ensure compliance. Those not in compliance are charged. The matters are presented to the Court for prosecution. After successfully defending the court cases the council then uses the unit to execute the orders of the court. Weather it be distress (confiscate goods and chattels) or committal (detaining of a person). The person responsible to ensure all this is being done is the Special Constable Supervisor.
Belize City Council Discount Rates on Property Tax
The Council is offering 10% discount on Property Tax if paid before July 31st 2012 and 25% discount on Property Tax for Senior Citizen (65 yrs or Older).
Mayor Bernard Wagner
Manager: Frank Thompson
Email Address: email@example.com