Bangkok Metropolitan Administration (BMA) imposed the levy based on the 1997 provincial administration organisation law and 1999 decentralisation procedures law, which empower provincial administration organisations and BMA to collect the tax at oil or tobacco retail outlets at not more than 0.10 baht a litre including value-added tax, effective Oct 1, 2012, said Vithoon Kulcharoenvirat, director general of the Energy Business Department.