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Municipal Fiscal Powers and Functions Act, 2007 (Act No. 12 of 2007)

Chapter 1 : Interpretation and Objects of Act

3. Application of Act

 

 

This Act applies to municipal surcharges and municipal taxes referred to in section 229 of the Constitution, other than rates on property regulated in terms of the Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004), and municipal base tariffs regulated under the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003), the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000), or sector legislation.

 


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