Municipal Fiscal Powers and Functions Act, 2007 (Act No. 12 of 2007)Chapter 2 : Municipal Tax4. 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. |