n IMFO : Official Journal of the Institute of Municipal Finance Officers - RSC levies - their future




Extracted from text ... IMFO ? Summer 2005 20 "RSC Levies" is the shortened description of two levies - the regional services levy (a small percentage of the aggregate payroll of all businesses in a municipal jurisdiction) and the regional establishment levy (a small percentage of the turnover of these businesses). These levies are today collected by Category A (Metros) and Category C municipalities (District Councils) and are used by them mostly but not always for investment in municipal infrastructure. The Constitution of the Republic of South Africa (Act 108 of 1996) put the collection of these levies into controversial ground - section ..


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