"municipality"

means a municipality which is within a category listed in section 155(1) of the Constitution of the Republic of South Africa, 1996, and which is an organ of state within the local sphere of government exercising legislative and executive authority within an area determined in terms of the Local Government: Municipal Demarcation Act, 1998 (Act No. 27 of 1998);

[Definition inserted by section 3(1)(j) of the Revenue Laws Amendment Act, 2006 (Act No. 20 of 2006)]