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2015 оны аравдугаар сарын 1-нээс Нийслэл хотын албан татварын тухай хууль хэрэгжиж эхэлнэ. Уг хуулийг УИХ-ын2015 оны хаврын ээлжит чуулганаар баталсан бөгөөд албан татварын хэмжээ нэг хувь хүртэл байна хэмээн заасан. Харин өнөөдөр /2015.09.29/ Нийслэлийн ИТХ-ын ээлжит 29 дүгээр хуралдаанаар Нийслэл хотын албан татварын хувь хэмжээг нэг хувь байхаар тогтлоо.

Энэхүү хууль хэрэгжсэнээр иргэд хоёр төрлийн бараа, дөрвөн төрлийн үйлчилгээнд татвар төлөх болж байгаа юм. Тухайлбал, нийслэл Улаанбаатар хотын нутаг дэвсгэр дээр үйл ажиллагаа явуулж байгаа дэлгүүрээс архи, тамхи худалдан авах, мөн зочид буудал, амралтын газар, зоогийн газар, бааранд үйлчлүүлсэн нөхцөлд үнийн дүн дээр нэмж нэг хувийн татвар төлөх юм.

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