In accordance with authorization given by the state level legislation, a municipality may introduce the following forms of fiscal revenues:
- Immovable Property Tax
- Personal Income Surtax
- Consumption Tax
- Undeveloped Construction Land Tax
- Gambling and Entertainment Games Tax
- Residence fees
- Local Administrative Fees
- Local communal fees.
Aforementioned revenues shall be introduced by respective decisions of municipalities having been published in the Official Gazette of Montenegro - Regulations of Municipalities.