Assessment Tax or other word, Gate Tax is a tax imposed in accordance with the Local Government Act 1976 (Act 171) on proportional holdings such as residential buildings, commercial buildings (shops, business complexes, offices, petrol stations), industrial buildings (factories, branches), vacant land (buildings, businesses) located within the administrative area of a Council. This tax is imposed to cover the costs of waste management, drain cleaning, maintenance of PBT roads, maintenance of street lights and other public infrastructure.