The Congress of Guatemala, in the decreet 121-96, "Ley de Arbitrio de Ornato Municipal", establishes the discretion referred as Boleto de Ornato (City Beautification and Maintenance Fee), for the city hall.
All guatemalans and foreign residents are obliged to pay this fee in their municipal jurisdiction as long as they have between 18 - 65 years old.
The fee must be paid between January and February each year in the treasury of each municipality of the country, or in the authorized banks.
VIEW DOCUMENT HERE (in spanish)