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This is the latest version of this By-law.
Revenue By-law, 2014
- Published in Western Cape Provincial Gazette no. 7282 on 27 June 2014
- Commenced on 1 July 2014
- [This is the version of this document from 27 June 2014 and includes any amendments published up to 17 June 2022.]
Part I – General
1. Objective of by-laws
2. Definitions“Accommodation establishment” in relation to a property means the supply of overnight facilities to guests and tourist. A guest house can be an existing home from 3 or more rooms specifically designed to provide overnight accommodation.“Agent” in relation to the owner of a property, shall mean a person appointed by the owner of the property to receive rental or other payments in respect of the property on behalf of the owner, or to make payments in respect of the property on behalf of the owner.“Agricultural property” means property that is used primarily for agricultural purposes, including the rearing, trading and hunting of game but, without derogating from section 9, the property for the purpose of eco-tourism and any portion thereof that is used for the hospitality of guests.“Annual budget” shall mean the budget approved by the municipal council for any particular financial year, and shall include any adjustments to such budget.“Basic municipal services” shall mean a municipal service necessary to ensure an acceptable and reasonable quality of life, which service - if not provided - would endanger public health or safety or the environment.“By-law” shall mean legislation passed by the council of the municipality, and which shall be binding on the municipality and on the persons and institutions to which it applies.“Consumer price index” shall mean the CPIX as determined and gazetted from time to time by the South Africa Bureau of Statistics.“Councillor” shall mean a member of the council of the municipality.“Domestic consumer or user” of municipal services shall mean the person or household which municipal services are rendered in respect of “residential property” as defined below.“date of valuation” means the date determined by a municipality in terms of section 31(1) of the Act.“day” means when any number of days are prescribed for the performance of any act, those days must be reckoned by excluding the first and including the last day, unless the last day falls on a Saturday, Sunday or any public holiday, in which case the number of days must be reckoned by excluding the first day and also any such Saturday, Sunday or public holiday;“effective date”-
Part II – Tariffs
3. ObjectivesIn setting its annual tariffs the council shall at all times take due cognisance of the tariffs applicable elsewhere in the economic region, and of the impact which its own tariffs may have on local economic development.
4. General principles
5. Calculation of tariffs for major servicesIn order to determine the tariffs which must be charged for the supply of the four major services, the municipality shall identify all the costs of operation of the undertakings concerned, including specifically the following:
6. Structure of tariffs
9. Refuse removal
11. Minor tariffs
Part III – Rates
13. Clearance certificates (section 118(1) and 118(3))
14. Imposition of rates
15. Rebates on rates
|CATEGORY OF PROPERTY||REBATE TO BE GRANTED|
|(i) Sites zoned for residential purposes and used for residential purposes only and of which the total valuation is R40 000.00 or less, will automatically be exempt from property rates||100%|
|(ii) Industrial properties||NONE|
|(iii) Business and commercial properties||NONE|
|(iv) Farm properties: residential component||75%|
|(v) Farm properties: business and commercial component||NONE|
|(vi) Farm properties: agricultural component||75%|
|(vii) Farm properties: used for no purpose||75%|
|(viii) Smallholdings: residential component||75%|
|(ix) Smallholdings: business and commercial component||NONE|
|(x) Smallholdings: industrial component||NONE|
|(xi) Smallholdings: agricultural component||75%|
|(xii) State-owned properties: residential||NONE|
|(xiii) State-owned properties: public service infrastructure||30%|
|(xiv) State-owned properties: other||NONE|
|(xv) Municipal properties: residential||NONE|
|(xvi) Municipal properties: public service infrastructure||30%|
|(xvii) Municipal properties: other||NONE|
|(xviii) Formal and informal settlements: all properties with a rateble value of up to R40 000, will automatically be exempted from rates.||100%|
|(xix) Formal and informal settlements: all properties with a rateble value of R40 000 or more||NONE|
|(xx) Communal land||NONE|
|(xxi) State trust land||NONE|
|(xxii) Protected areas||100%|
|(xxiii) Properties on which national monuments are situated, and where no business or commercial activities are conducted in respect of such monuments||100%|
|(xxiv) Properties on which national monuments are situated, but where business or commercial activities are conducted in respect of such monuments||NONE|
|(xxv) Properties owned by public benefit organizations and used to further the objectives of such organizations||80%|
|(xxvi) The rate payable by agricultural and public sector infrastructure properties will be equal to seventy five percent (75%) of the residential rate payable. The differential rate will calculated as follows:(a) a 5% differential due to the fact that the municipality does not provide municipal roads;(b) a 5% differential due to the fact that the municipality does not provide sewerage services;(c) a 5% differential due to the fact that the municipality does not provide electricity services;(d) a 10% differential due to the fact that the municipality does not provide water services;(e) a 10% differential due to the fact that the municipality does not provide refuse removal services;(f) a 10% differential due to the fact that the farm owner supplies 1 to 10 houses to farm workers;(g) a 20% differential due to the fact that the farm owner supplies more than 10 houses to farm workers;(h) a 10% differential due to the fact that the owner supplies work opportunities for less than 10 permanent farm workers;(i) a 20% differential due to the fact that the farm owner supplies work opportunities for more than 10 permanent farm workers.|
|1. ONLY ONE OF (F) & (G) CAN BE APPLICABLE2. ONLY ONE OF (H) & (I) CAN BE APPLICABLE|
|CATEGORY OF OWNERS||ADDITIONAL REBATES TO BE GRANTED|
|(i) Property owners who are over 60 years of age, who are both the permanent occupants and the sole owners of the property.||30% of the rates based on the ratable value|
|(ii) Owners of properties being developed for approved commercial or industrial usage||80% of the rates based on the ratable value until the development is completed,|
16. Frequency of paymentsPayments for rates shall be made monthly on or before the date specified in each monthly rate account, which date shall be the 15th day of the month concerned or if the 15th is not a business day, the business day immediately following the 15th.
17. Correction of errors and omissions
18. Frequency of valuationsThe municipality shall prepare a new valuation roll every 4 (four) years and supplementary valuation rolls every 6 (six) months or once yearly.
Part IV – Credit control and debt collection
19. Objective constitutional obligationsThe council of the municipality, in adopting this policy on credit control and debt collection, recognises its constitutional obligations to develop the local economy and to provide acceptable services to its residents. It simultaneously acknowledges that it cannot fulfill these constitutional obligations unless it exacts payment for the services which it provides and for the taxes which it legitimately levies – in full from those residents who can afford to pay, and in accordance with its indigency relief measures for those who have registered as indigents in terms of the council’s approved indigency management policy.
20. Notice of default and intended termination or restriction of servicesWithin 2 (two) calendar days after each monthly due date for payment of municipal accounts for property rates and/or service charges, the municipal manager shall dispatch to every defaulting accountholder, that is, every accountholder who as at the date of the notice has not paid the monthly account in full or has not made an acceptable arrangement with the municipal manager for partial or late payment, a notice stating that unless full payment is received or an acceptable arrangement made with the municipal manager for partial or late payment, the municipal electricity or water supply or both such supplies to the property to which the account in arrears relates shall be terminated or restricted 5 (five) working days after the date of the notice concerned.
21. Reconnection or reinstatement of terminated or restricted services
22. Periods for reconnections or reinstatementsThe municipal manager shall reconnect or reinstate terminated or restricted services within 3 (three) working days after the date on which the conditions set out in Section 20 above have been met, unless the municipal manager is unable to do so because of circumstances beyond the control of the municipality.
23. Illegal reconnections
24. Restrictions of servicesIf the municipal manager is of the opinion that the termination of services, in the case of a particular property in respect of which the account is in arrear, is not in the best interests of the community – specifically because of the potential endangerment of the life of any person, whether resident in or outside the property concerned – the municipal manager may appropriately restrict rather than terminate the services in question.
25. Services not reconnected or reinstated after four weeks
26. Arrangements for payment of arrear accounts
|OUTSTANDING DEBT||PAYMENT PER MONTH IN AREARS|
|0 - 500||R100.00|
|501 - 1000||R200.00|
|1000 and more||R300|
|NOT AN INDIGENT CASE|
|OUTSTANDING DEBT||PAYMENT PER MONTH IN ARREARS|
|0 - 1000||R350.00|
|1001 - 2500||R550.00|
|2501 - 5000||R700.00|
|5001 - 10000||R1000.00|
|10001 - 20000||R1500.00|
|20001 and more||3000.00|
27. Service contract
28. Payment of depositsWhenever a service contract is entered into in terms of Section 26 above, the signatory shall lodge a cash deposit with the municipality, such deposit will be determined in the annual budget of each financial year.
29. Allocation of part-payments and appropriation of deposits
30. Queries by account holders
31. Inability to read meters
32. Dishonoured and other unacceptable chequesIf an accountholder tenders a cheque which is subsequently dishonoured by or is found to be unacceptable to the accountholder’s or the municipality’s bankers, the municipal manager shall – in addition to taking the steps contemplated in these by-laws against defaulting accountholders – charge such accountholder the penalty charge for unacceptable cheques, as determined by the council from time to time, and such charge shall rank equally with the costs and expenses incurred by the municipality for purposes of determining the sequence of allocations and appropriations contemplated in Section 28 above.
33. Interest on arrears and other penalty charges
34. Indigency managementIn regard to the payments expected from registered indigents, and the credit control and debt collection actions contemplated in respect of such residents, this part of the by-laws must be read in conjunction with the policies on indigency management.
35. Arrears which have arisen prior to the adoption of the present policy
Part V – Indigency management
36. ObjectiveBecause of the level of unemployment and subsequent poverty in the municipal area, there are households which are unable to pay for normal municipal services. The municipality therefore adopts its indigency management policy and attendant by-laws to ensure that these households have access to at least basic municipal services, and is guided in the formulation of this policy and by-laws by the national government’s policy in this regard.
37. Who qualifies for indigent support
38. Application of the policy
39. Non-compliance of households registered as indigent
40. Tampering of meters
Unauthorized use of property of the Council
Municipality’s right of access to premises
Power to restrict or terminate supply of services
Illegal reconnections and/or tampering
Visiting Indigent Households
History of this By-law
1 July 2014By-law commences.
27 June 2014 this versionPublished in Western Cape Provincial Gazette no. 7282