Here are some local authorities responsible for collecting excess sales tax in various jurisdictions:

Pakistan

1. Federal Board of Revenue (FBR)
2. Provincial Revenue Authorities (e.g., Punjab Revenue Authority, Sindh Revenue Board)
3. Local Governments (e.g., City District Governments, Municipal Corporations)

India

1. Central Board of Indirect Taxes and Customs (CBIC)
2. State Commercial Tax Departments (e.g., Maharashtra Sales Tax Department, Gujarat Commercial Tax Department)
3. Local Municipal Corporations (e.g., Municipal Corporation of Greater Mumbai, Bruhat Bengaluru Mahanagara Palike)

United States

1. State Departments of Revenue (e.g., California Department of Tax and Fee Administration, New York State Department of Taxation and Finance)
2. Local Governments (e.g., City of New York, City of Los Angeles)
3. County Tax Collectors (e.g., Los Angeles County Treasurer and Tax Collector)

Canada

1. Canada Revenue Agency (CRA)
2. Provincial Revenue Authorities (e.g., Ontario Ministry of Finance, British Columbia Ministry of Finance)
3. Local Municipal Governments (e.g., City of Toronto, City of Vancouver)

United Kingdom

1. Her Majesty’s Revenue and Customs (HMRC)
2. Local Authorities (e.g., Greater London Authority, Manchester City Council)
3. Scottish Government (for Scotland-specific taxes)

Please note that this is not an exhaustive list, and local authorities may vary depending on the specific jurisdiction or region.