Municipal Fiscal Powers and Functions Act, No. 12 of 2007
The Municipal Fiscal Powers and Functions Act 12 of 2007 intends:
- to regulate the exercise by municipalities of their power to impose surcharges on fees for services provided under section 229(l)(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.
Amends
- Local Government: Municipal Systems Act 32 of 2000
- Local Government: Municipal Finance Management Act 56 of 2003
Commencement
7 September 2007
Also see National Treasury – Municipal Fiscal Powers and Functions Act (MFPFA)