Section 122: Fees

122. Fees (1) Subject to subsection (6), a Municipal City Council, Municipal Town Council or District Council may, by regulations, provide for the payment of— (a) fees, dues or other charges in respect of classified trades specified in Parts I, II and III of the Twelfth Schedule; and (b) fees on the issue of an Outline Planning Permission or a Building and Land Use Permit. [Issue 9] L18 – 74 Revised Laws of Mauritius (2) No person shall carry out a classified trade specified in Part II of the Twelfth Schedule unless he has— (a) obtained any authorisation under section 117; and (b) paid the prescribed fee. (3) (a) Where a person carries out a classified trade within the administrative area of a Municipal City Council, Municipal Town Council or District Council, he shall pay to that Council, in respect of the classified trade, such fee as may be prescribed by regulations made by the Council. (b) Any regulations made under paragraph (a) may provide for the payment of a fee on a pro rata basis on the start of a classified trade. (4) Any fee payable under subsection (3), in respect of any financial year, shall be due on 1 July of that year and shall be paid by the person— (a) within 15 days after the start of the classified trade; and (b) thereafter in respect of every subsequent financial year in 2 equal instalments, the first one on or before 31 July and the second one on or before 31 January next ensuing. (4A) Notwithstanding subsection (4), a person referred to in subsection (3) (a) may effect advance payment of the appropriate fee payable in respect of a period of up to 3 years. (4B) A person who holds a valid business registration card under the Business Registration Act may start his activities in relation to the relevant classified trade where he is exempted from applying for a Building and Land Use Permit, as prescribed, unless— (a) where applicable, he satisfies the prescribed conditions; and (b) the activities of the relevant classified trade are regulated by this Act or any other enactment. (5) A surcharge of 50 per cent shall be levied on any amount not paid within the period specified in subsection (4) or (8). (6) This section shall not apply to the National Empowerment Foundation incorporated under the Companies Act. (6A) (a) This section shall, subject to paragraph (b), in respect of a period of 3 years as from 1 January 2017, not apply to an economic operator carrying out trade activities whose annual trade fee does not exceed 5,000 rupees at 30 June 2016. (b) Any economic operator who is exempted pursuant to paragraph (a) shall be issued with an exemption certificate by the Municipal City Council, Municipal Town Council or District Council, as the case may be. (c) Paragraph (a) shall not apply to trade activities regulated under the Excise Act, gambling activities under the Gambling Regulatory Authority Act or such other activities as may be prescribed. L18 – 75 [Issue 9] Local Government Act (7) The fees for the period 1 January to 31 December 2015 and for the period 1 January to 30 June 2016 shall be levied in accordance with this section, as enacted before being amended by the Finance and Audit (Amendment) Act 2015. (8) The fees leviable for the period 1 January to 30 June 2016 shall be paid in one sum not later than 31 January 2016. [S. 122 amended by s. 17 (2) (g) of Act 1 of 2015 w.e.f. 1 January 2015 and 1 Janaury 2016; s. 34 (b) of Act 9 of 2015 w.e.f. 1 January 2016; s. 32 (j) of Act 18 of 2016 w.e.f. 7 September 2 31 December 2015 and for the period 1 January to 30 June 2016 shall be levied in accordance with this section, as enacted before being amended by the Finance and Audit (Amendment) Act 2015. (8) The fees leviable for the period 1 January to 30 June 2016 shall be paid in one sum not later than 31 January 2016. [S. 122 amended by s. 17 (2) (g) of Act 1 of 2015 w.e.f. 1 January 2015 and 1 Janaury 2016; s. 34 (b) of Act 9 of 2015 w.e.f. 1 January 2016; s. 32 (j) of Act 18 of 2016 w.e.f. 7 September 2016; s. 16 (c) of Act 4 of 2017 w.e.f. 20 May 2017.]