Section 23: Campement site tax

23. Campement site tax (1) There shall be levied on every owner of a campement site situated in a zone specified in Part I of the Fifth Schedule an annual tax to be known as the campement site tax, at the appropriate rate specified in Part II of that Schedule. (2) Subject to section 51 (4), the tax shall be payable to the authorised officer on or before 31 July in every year. (3) The owner of a campement site who fails to pay the tax within the period specified in subsection (2) or section 51 (4) shall be liable to, in addition to the tax, a surcharge representing— (a) 10 per cent of the campement site tax for the first month or part of the month during which the campement site tax remains unpaid; and (b) 2 per cent of the campement site tax excluding the surcharge for each subsequent month or part of the month during which the campement site tax remains unpaid, up to a maximum of 50 per cent of the campement site tax. (4) The tax shall be paid and may be recovered notwithstanding written representations lodged with the Clerk to the Committee in accordance with section 19 of the Mauritius Revenue Authority Act against the levy of the tax. [S. 23 amended by Act 23 of 1992; s. 14 (e) of Act 23 of 2001 w.e.f. 11 August 2001; s. 17 (f) of Act 20 of 2002 w.e.f. 1 September 2002; s. 27 (12) (d) of Act 33 of 2004 w.e.f. 1 July 2006.]