Salaried individuals, private establishments and companies should pay half-yearly profession tax before September 30, the Chennai Corporation said on Friday.

"Payment can be made either by cheque or by demand draft drawn in favour of the revenue office, Corporation of Chennai. If anybody fails to pay the profession tax in time, necessary action will be taken to collect the dues with penalty by following due process of law," said a press release from corporation.

Any company that transacts business and every person who is engaged in any profession, trade or employment in the corporation jurisdiction has to pay profession tax under Section 138C of the Tamil Nadu Municipal Laws as amended in 1998.

Every person who is liable to pay profession tax should pay it before September 30 and March 31 every year.

The Tamil Nadu Municipal Act has stipulated tax revision once in five years and the Chennai Corporation hiked the tax last in 2009.