A viewing gallery on the 58th floor of the Kompleks Tun Abdul Razak offers a panoramic view of much of Penang island and the opposite shores across the straits. The MYR5 entrance ticket can be used as rebates for souvenir purchases, and a guide on site gives a thorough account of urban development on the island. The tower also houses the offices of the three tiers of local government-the Federal, State and Municipal-hence the saying "Penang people eat and shop in Chinatown and pay their bills in KOMTAR". The shopping podium has department stores, cinemas, eateries and a wide range of merchandisers.