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South
Africa
NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Municipal Fiscal Powers and
Functions Act, No. 12 of 2007
NOTE: Assented to and published in English, with alternative copy in Zulu, except iro notice of assent date in English**
Long title
To regulate the exercise by municipalities of their power to impose surcharges on fees for services provided under section 229(1)(a) of the Constitution; to provide for the authorisation of taxes, levies and duties that municipalities may impose under section 229(1)(b) of the Constitution; and to provide for matters connected therewith.
Table of contents
Legislation Text Access Point
NOTE: Assented to and published in English, with alternative copy in Zulu, except iro notice of assent date in English**
Long title
To regulate the exercise by municipalities of their power to impose surcharges on fees for services provided under section 229(1)(a) of the Constitution; to provide for the authorisation of taxes, levies and duties that municipalities may impose under section 229(1)(b) of the Constitution; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| ARRANGEMENT
OF SECTIONS |
|
| CHAPTER
1. INTERPRETATION AND OBJECTS OF ACT |
|
| 1. | Definitions
and interpretation |
| 2. | Objects
of Act |
| 3. | Application
of Act |
| CHAPTER
2. MUNICIPAL TAX |
|
| 4. | Authorisation
of municipal tax |
| 5. | Application
For authorisation |
| 6. | Regulations
regarding imposition and administration of municipal tax |
| 7. | Collection
of municipal tax |
| CHAPTER
3. MUNICIPAL SURCHARGES |
|
| 8. | Norms
and standards |
| 9. | Obligations
or municipality in respect of municipal surcharges |
| CHAPTER
4. GENERAL |
|
| 10. | Regulations |
| 11. | Amendments
to this Act |
| 12. | Transitional
provisions |
| 13. | Amendment
of legislation and savings |
| 14. | Short
title and commencement |
| Sch. | SCHEDULE. AMENDMENT OF LEGISLATION (SECTION 13) |
Legislation Text Access Point
| Versions [To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.] |
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