means a levy calculated section
| a) | on remuneration as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, 1962 (Act 58 of 1962), but including the amounts referred to in paragraphs (i), (iv) and (vii) of that definition and excluding, in the case of any farm labourer whose cash remuneration is payable at a rate not exceeding the rate contemplated in the said paragraph (i), any amount contemplated in paragraph (i) of the definition of 'gross income' in section 1 of that Act, paid or payable by an employer to the employees employed or deemed to be employed by him within the region in question; and |
| b) | in the case of a person (other than a company) carrying on or deemed to be carrying on an enterprise in the region for his sole account or in partnership with one or more other persons, on his drawings in relation to such enterprise, |
at a rate from time to time determined by a council with the concurrence of the Minister of Finance and which the said Minister shall publish by notice in the Gazette: Provided that different rates may be so determined in respect of different categories of employees;