Correctional Services Act, 1998
R 385
Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003)Chapter 5 : Co-Operative Government43. Applicability of tax and tariff capping on municipalities |
(1) | If a national or provincial organ of state in terms of a power contained in any national or provincial legislation determines the upper limits of a municipal tax or tariff, such determination takes effect for municipalities on a date specified in the determination. |
(2) | Unless the Minister on good grounds approves otherwise, the date specified in a determination referred to in subsection (1) may— |
(a) | if the determination was promulgated on or before 15 March in a year, not be a date before 1 July in that year; or |
(b) | if the determination was promulgated after 15 March in a year, not be a date before 1 July in the next year. |
(3) | If a municipality has in accordance with section 33 or 46(3) entered into a contract which provides for an annul or other periodic escalation of payments to be made by the municipality under the contract, no determination in terms of a power referred to in subsection (1) of the upper limits of a municipal tax or tariff applies to that municipality in so far as such upper limits would impair the municipality's ability to meet the escalation of its payments under the contract. |