Municipal Fiscal Powers and Functions Act 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

Amendments

Amended by Municipal Fiscal Powers and Functions Amendment Act 4 of 2024 

Commencement

7 September 2007