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Municipal Taxation: Surcharges By-law, 2007
- Published in KwaZulu-Natal Provincial Gazette no. 6540 on 15 February 2007
- Commenced on 15 February 2007
- [Up to date as at 31 May 2021]
1.In these Bylaws:
2.Subject to the provisions of section 229(2)(a) of the Constitution and to any law made in terms of section 229(2)(b) of the Constitution, the Municipal Council may by resolution supported by the majority of Councillors impose, amend or suspend or withdraw any Surcharge on any Fee charged for any or all Municipal Services provided by or on behalf of the Municipality. ‘ In determining any Surcharge, the Municipal Council may differentiate between:
4.Any Surcharge shall be levied on the basis of a percentage or percentages determined by the resolution referred to in section 2 of these Bylaws of the Fee charged for the Municipal Service concerned. '
5.In any resolution referred to in section 2 hereof where the Municipal Council:
6.Where the Executive Committee is of the opinion that the Municipal Council should adopt a resolution of the kind referred to in section 2 of these Bylaws, the City Manager shall publish by way of notice of intention to adopt the surcharge in the Municipal Gazette not less than 14 days before the date of the proposed resolution and also in all other manners compliant with section 21 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000).
7.The said notice shall provide details of the Surcharge and shall further inform the members of the public of their right to comment on or object to the Surcharge and provide a date before which the comment or objection should be lodged and an address to which the comments or objections should be sent.
8.The City Manager shall refer any such comments or objections to the Executive Committee for consideration and such Committee shall report thereon to the Municipal Council.
9.The Municipality shall publish any resolution of the kind referred to in section 2 hereof in the Municipal Gazette and such publication shall be deemed to be sufﬁcient notice of any such resolution to all persons-concemed.
History of this By-law
15 February 2007 this versionPublished in KwaZulu-Natal Provincial Gazette no. 6540By-law commences.