Law No. ZR-185 “On local duties and payments.”

This Law establishes the concept of local duties and payments in the Republic of Armenia, payers of local duties and payments, the procedure and conditions for the establishment and collection of local duties and payments, regulates other relationship with local duties and payments. Local duty is a mandatory fee collected to the municipal budget in the manner and amount established by this Law, for the implementation by local government bodies of powers established by acting legislation. In some cases, established by this Law, the local duty may be charged periodically. Local payment is a mandatory fee levied to the municipal budget in the manner and amount, established by this Law, for actions caused by the implementation by local governments statutory powers. Local duties include payment for granting a permit for the sale of alcoholic and (or) tobacco products on the territory of the municipality in compliance with municipal trade rules.