Can a municipality levy taxes retrospectively
Generally, a municipality may only levy taxes (other than property rates) in terms of empowering legislation. The Municipal Fiscal Powers and Functions Act (Act 12 of 2007) outlines a procedure whereby a municipality may apply to the National Treasury for approval to impose new taxes.
https://admin.dullahomarinstitute.org.za/multilevel-govt/local-government-bulletin/archives/volume-10-issue-4-october-2008/legal-brief-can-a-municipality-levy-taxes-retrospectively.pdf/view
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Can a municipality levy taxes retrospectively
Generally, a municipality may only levy taxes (other than property rates) in terms of empowering legislation. The Municipal Fiscal Powers and Functions Act (Act 12 of 2007) outlines a procedure whereby a municipality may apply to the National Treasury for approval to impose new taxes.
Legal brief-Can a municipality levy taxes retrospectively.pdf