Door tax is a tax imposed on every rated property located in the Council's rating administrative area and this tax is used to cover all Council administrative costs as well as the costs of providing and maintaining services provided to taxpayers.

Rateable properties that are subject to gate tax include any property title/grant holdings with or without any building or any structure located on land or permanently attached to land in accordance with the provisions of Section 72, Local Government Ordinance 1961 (Amendment 2000).

The rated properties that are exempt from being charged gate tax according to the provisions of Section 73, Local Government Ordinance 1961 are as follows:-

• Places Places of worship (such as Mosques, Churches, Temples, etc.). (seperti Masjid, Gereja, Kuil dan sebagainya).
• Public cemetery
• School buildings and do not generate profit
• Properties that are used for charity and do not produce profit, such as hospitals and public clinics.
• Recreational and sports places and do not generate profit.
• Council properties
• Properties with an annual value of less than RM150.00
• Properties approved by the Yang Di-Pertua Negeri Sabah and gazetted in the Government Gazette.

• This door tax is charged to the owner/occupier of the property in accordance with the provisions of Section 82, Local Government Ordinance 1961.
• This door tax can be claimed from tenants/occupiers on the rated properties in accordance with the provisions of Section 92, Local Government Ordinance 1961.

• Licence application and licence support matters can be done at the Beluran District Council licensing section. Licence application forms can also be obtained online from this website in the Forms section.

• Jenis-Jenis Lesen.

  1. Food & Beverage Shop License

  2. Hawker license

  3. Lesen Berniaga / Trading License – Lesen Tidak Kriktikal

  4. Lesen Berniaga / Trading License – Lesen Kriktikal

  5. License to Store & Retail Petrol/Diesel/Gas Oil

  6. Beauty & Health Center Operating License

  7. Public Entertainment Center Operating License

Borang permohonan lesen berniaga boleh didapati di kaunter pejabat Majlis Daerah Semporna atau di pautan https://mdbeluran.sabah.gov.my/borang-permohonan-awam/

Untuk kadar sewa peralatan dan kemudahan anda boleh layari di https://mdbeluran.sabah.gov.my/kemudahan-dan-kadar-sewa/

Orang ramai boleh membuat aduan terus kepada Phak Berkuasa Tempatan yang berkenaan.