Thanks a lot for 「real English taste English」 I've learned here from you all!
but I'm sorry i don't think "municipal tax on mobile city residents" is a proper expression.
it's not an issue of English knowledge but the better understanding of the policy and rules of china .it may only exactly knows by people who are now living in china.
Now we have two kinds of certificate for the emigrants, one is known as 「temporary residents certificates」(暫住證)that most mobile people can get but they do not have the rights as same as the local citizen have. another is 「registered permanent residence certificate」(戶口)and emigrants who have got it will have the rights as local people have, the most important one is that their children can participate the national college entrance examination in the big city which it』s enroll scores will be several tens lower than the place they emigrant from .
municipal tax only paid by emigrants who would like to get the 「registered permanent residence certificate」.
may i say sorry again for about "市政增容費 "?because it was paid by myself for a permanent resident certificate,i did completely misunderstood "增容"as "population increase",actually 市政增容 means 市政設施增容:to expand capacity of city utilities(supply of water,gas,electricty power,heat. public traffic,road etc.)."市政增容費 "is collected from specific emigrants who apply for permanent residence certificate but also collected from other person ,companies by other reasons.