Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Municipal Fiscal Powers and Functions Act, 2007 (Act No. 12 of 2007)Chapter 2 : Municipal Tax6. Regulations regarding imposition and administration of municipal tax |
The regulations—
| (a) | must regulate the powers of a municipality, group of municipalities or a kind of municipality, which may be defined either in relation to the capacity of a municipality, a category, type or budgetary size of municipality or the powers and functions exercised by a municipality to impose the municipal tax; |
| (b) | must determine— |
| (i) | the date from which the municipal tax may be imposed, which date must coincide with the start of a municipal financial year; and |
| (ii) | the collecting agent for such municipal tax, if it is not the municipality or municipalities authorised to impose the tax; |
| (c) | must determine the tax base on which such municipal tax may be levied and any exclusion from the tax base, if any, and— |
| (i) | where the tax is a specific purpose tax or a tax levied on the same tax base as that of national taxes, the rate expressed as a percentage or Rand value at which a municipality may impose that tax; or |
| (ii) | where the tax is not a specific purpose tax or a tax levied on the same tax base as that of national taxes— |
| (aa) | the rate expressed as a ratio, a percentage of the municipal tax base or a Rand value at which a municipality may impose that tax; or |
| (bb) | the bands or ranges within which that municipal tax may be imposed; and |
| (iii) | the basis upon and the intervals at which the rates referred to in paragraph (i) or (ii) may be increased; |
| (d) | may— |
| (i) | limit the period during which the municipal tax may be imposed; |
| (ii) | in respect of a specific purpose tax, limit the purpose for which revenue derived from the collection of the municipal tax may be utilised; |
| (iii) | specify that a percentage of the revenue derived from the collection of the specific purpose tax must be utilised for a specific purpose; and |
| (e) | may include any other matter necessary for the proper imposition and administration of the municipal tax. |
