Article 97 — State Power of Taxation

1. States shall levy and collect income taxes on employees of the State and of private enterprises. 2. States shall determine and collect fees for land usufractuary rights. 3. States shall levy and collect taxes on the incomes of private farmers and farmers incorporated in cooperative associations. 4. States shall levy and collect profit and sales taxes on individual traders carrying out a business within their territory. 5. States shall levy and collect taxes on income from transport services rendered on waters within their territory. 6. They shall levy and collect taxes on income derived from private houses and other properties within the State. They shall collect rent on houses and other properties they own. 7. States shall levy and collect profit, sales, excise and personal income taxes on income of enterprises owned by the States. 8. Consistent with the provisions sub-Article 3 of Article 98, States shall levy and collect taxes on income derived from mining operations, and royalties and land rentals on such operations. 9. They shall determine and collect fees and charges relating to licenses issued and services rendered by State organs. 10. They shall fix and collect royalty for use of forest resources.