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

Chapter 2 : Municipal Tax

4. Authorisation of municipal tax

 

 

(1) The Minister may of his or her own accord or on application in terms of section 5 by a municipality, group of municipalities or organised local government authorise a municipal tax.

 

(2) Prior to authorising a municipal tax in terms of subsection (1) the Minister—
(a) must consult—
(i) the Minister responsible for local government, affected municipalities and organised local government; and
(ii) the Commission; and
(b) may consult any other organ of state or interested persons.

 

(3) The Commission must within three months from the date of any consultation referred to in subsection (2)(a)(ii) submit its views on the proposed municipal tax in writing to the Minister.

 

(4) The Minister authorises a municipal tax by prescribing the regulations contemplated in section 6.

 


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