A review on legal principle of municipality revenue sources with emphasis on tolls

The municipalities need stable revenue sources in order to carry out the task undertaken perfectly. These sources are important in two aspects, to be legality and to be satiability. Hence considering that one of the main sources of revenue for municipalities are tolls, this research will review the authority range of city councils and municipalities in setting up new tolls to get financed and review the legality of received tolls as well. The research method is descriptive-analytical and the information is gathered based on library study and documents review. Based on the result of this survey, in some clauses of the regulations of municipalities, organization, duties and election of city council members, selection of mayors and the regulations called (aggregating tolls ), enacting and receiving is the duty of councils and municipalities. Moreover, the councils are assumed the pillars of decision making and managing the country in the institution law. But the only case of illegality is the sales of building density .This is either illegal or in contradiction with the sustainable development.