How to collect land use tax in tourist attractions

Legal subjectivity:

Generally, land use tax is levied based on the area confirmed in the land use certificate, and is paid in installments starting from the time the land use right is obtained, and is paid once a year. The annual land use tax is a minimum of 0.6 yuan and a maximum of 30 yuan per square meter. All units and individuals using land within cities, counties, organized towns, and industrial and mining areas must pay it.