In Belize a town doesn't have the authority to levy taxes, only GOB can set rates and appraised values. They make up the tax rolls and authorize San Pedro Town Council to collect them, passing them along to Belmopan. SPTC doesn't even have authority to lien or seize property...only to file suit in Magistrates Court. Belmopan then returns some amount back to SPTC.
SPTC does collect and keep other taxes and fees such as Trade and Liquor License fees, Transport Fees and License Fees, and others.