A General Assessment Tax or Quit Rent is a tax imposed on a rated holding located within the Petaling Jaya City Council operational areas such as:

• Residential buildings (Apartments, Flats, Terrace Houses, Single Houses, Bungalows and others)
• Business/Commercial Buildings (Shops, Shop-houses, Office-shops, Business Complex, Hotels and others)
• Workshops, Petrol Stations and Movie Theatres
• Industrial Buildings (Factories, Warehouses, Plants, Depots, Substations and others)

The Country's Local Authority (LA) is divided into three categories:

• • City Council / Hall
  • Municipal Council
  • District Council

The City Council/Hall is a Municipal Council that has been upgraded after fulfilling a certain criteria. The criteria for a City Council/Hall is that the number of residents is more than 100,000 people and the annual revenue exceeds RM20 million.

A Municipal Council is more focused on towns (urban) if compared to the District Council and has a population number and revenue that exceeds a District Council. The criteria of a Municipal Council is a population number exceeding 100,000 people with an annual revenue exceeding RM5 million.

A District Council is more rural-based. The criteria of a District Council is a population number less than 100,000 people with an annual revenue less than RM5 million.

A total of 145 LAs (including the Kuala Lumpur City Hall) consisting of 31 Municipal Councils (MP) and 114 District Councils (MD). There exists other bodies legislated by the respective State Government to undertake LA functions such as Kulim Hi-Tech LA, Pasir Gudang LA, Putrajaya Corporation and more.

All LAs are placed within the purview of their respective State Government. The task of KPKT is to only coordinate said LAs in terms of standardisation of policies and legislations, providing consultancy services including technical consultancy and channeling of allocations from the Federal Government.

The public may directly submit complaints to the respective LA or the KPKT.

The consumer may submit complaints to the nearest local authority to enable the clean-up to be performed promptly.

The colours of recycle bins are as follows;
Blue - paper
Orange - aluminum cans, steel cans and plastic
Brown - glass

The national Recycle Day celebration is on 11 November of every year.