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

TAXES APPROVED FOR CONTINUATION

COLUMN A

(Municipalities)

COLUMN B

(Taxes)

COLUMN C

(Inception date)

COLUMN D

(Collecting agent)

COLUMN E

(Tax base)

COLUMN F

(Tax rate)

COLUMN G

(Exclusions)

COLUMN H

(Intervals of rate increase)

COLUMN I

(Limitation period)

COLUMN J

(Use of funds)

Blouberg

Rural Based Development Levies (levied in areas where property valuations are not feasible)

Continuation of a tax in terms of Section 12 of the principal Act

The municipalities concerned

Residential

For 2011/12 it will be R15.00 per household, with further increases in terms of municipal council resolution, subject that such increases are affordable, taking due account of inflationary impact and properly consulted.

N/A

The tax may be increased at the commencement of a new financial  year of the municipality in accordance with any National Treasury directives

Until reviewed by the Minister of Finance in terms of section 10(2) of the principal act

General expenditure

Thulamela

All

For 2011/12 it will be R17.00 for Residential R34.00 for Business, with further increases in terms of municipal council resolution, subject that such increases are affordable, taking due account of inflationary impact and properly consulted.

N/A

Breede Valley

_________________

Knysna

_________________

City of Cape Town

_________________

George

_________________

Overstrand

_________________

Kouga

_________________

Lembe

Urban Development charges (used for infrastructure supporting new developments)

Continuation of a tax in terms of Section 12 of the principal Act.

The municipalities concerned

N/A

N/A

N/A

The tax may be increased at the commencement of a new financial year of the municipality in accordance with any National Treasury directives

Until reviewed by the Minister of Finance in terms of section 10(2) of the principal act

To fund township infrastructure development costs

Kouga

Waterways Riparian Levy St Francis Bay

Continuation of a tax in terms of Section 12 of the principal Act

The municipalities concerned

Residential

For 2011/12 it will be R798.00, with further increase in terms of municipal council resolution, subject that such increases are affordable, taking due account of inflationary impact and properly consulted

N/A

The tax may be increased at the commencement of a new financial year of the municipality in accordance with any National Treasury directives

Until reviewed by the Minister of Finance in terms of section 10(2) of the principal act

To dredge waterways and related costs

Lukhanji

Community Levy

Continuation of a tax in terms of Section 12 of the principal Act

The municipalities concerned

All Categories

For 2011/12 it will be R1.00 per month, with further increases in terms of municipal council resolution, subject that such increases are affordable taking due account of inflationary impact and properly consulted.

N/A

The tax may be increased at the commencement of a new financial year of the municipality in accordance with any National Treasury directives

Until reviewed by the Minister of Finance in terms of section 10(2) of the principal act

General expenditure

Greater Kokstad

Fire Levy

Continuation of a tax in terms of Section 12 of the principal Act

The municipalities concerned

Residential Business/Commercial Farms Industrial

For 2011/12 it will be R6.50 with further increases in terms of municipal council resolution, subject that such increases are affordable taking due account of inflationary impact and properly consulted.

Exclusion will be given for indigent households, old age pensioners, places of worship as per policies on the rates and indigent

The tax may be increased at the commencement of a new financial year of the municipality in accordance with any National Treasury directives

Until reviewed by the Minister of Finance in terms of section 10(2) of the principal act

To fund fire fighting services and related costs