What is the 'boleto de ornato' municipal levy, who pays it and how much is it?

The boleto de ornato is an annual municipal levy created by Decree 121-96 (the Municipal Ornato Levy Act), compulsory for every person aged 18 to 65 domiciled in the municipality (art. 2) and for minors authorized to work;… the rate is graduated by monthly income,… from Q4.00 (income of Q300.01-500) to Q150.00 (income of Q12,000.01 and above),… per the table in art. 9, within which each municipality applies its own scale. It is paid in January-February, with an extension to 31 March at the latest and a 100% fine for late payment (press data; the articles on the payment period and the extension remain to be cited against the text). Relevance for the employer: employers usually require or withhold it at the start of the year - it is payroll friction, not capex.