2020-07-10 SM Agenda - Item 3 - Attachment 1 - Noosa Council 2020-21 Budget Document

Revenue Statement - 2020/21


2.         ADMINISTRATION
2.1        Issue of Rates Notices
Council will issue rate notices in July 2020 for the billing period 1 July 2020 to 31 December 2020
and in January 2021 for the billing period 1 January 2021 to 30 June 2021.


2.2        Adjustment of Rates and Charges
Supplementary rates notices for variations in rates and charges may be issued as required during
the financial year. It is the owner’s responsibility to check that all rates and charges are correct at
the time of the issue of the rate notice. Adjustments to rates and charges levied in prior financial
years will not be made where:
(a)     a property has been categorised in Differential General Rate Categories 12,13,14,15, or 23
        (i.e. not principal place of residence) and the owner/s have not provided a declaration that the
        property is his / her / their principal place of residence per section 3.2.3 of this revenue
        statement.
(b)     a property has been categorised as Transitory Accommodation – Urban (Not PPR), Transitory
        Accommodation – Urban (PPR), Transitory Accommodation – Rural (Not PPR) or Transitory
        Accommodation – Rural (PPR) for the purposes of levying the Tourism and Economic Levy
        and the owner/s have not provided a Tourism and Economic Levy declaration form advising
        Council that the property is not offered for short term accommodation rental.

2.3        Early Payment Discount
Discounts for prompt payments shall be allowed on the rates and charges stipulated in Council's
revenue statement as having discount applying to them. Such discounts are allowed pursuant to
Section 130 of the Local Government Regulation 2012.
2.3.1      Method of Calculation
Subject to section 2.3.2 of this revenue statement a 5% discount will be allowed on general rates
where the net amount shown on the rate notice is paid 30 days or earlier after the issue of the rate
notice (i.e. by the first designated due date). A 2.5% discount will be allowed on general rates where
the net amount shown on the rate notice is paid between 30 days and 60 days after the issue of the
rate notice (i.e. after the first designated due date and on or before the second designated due date).
No discount is allowable on the following charges which may appear on the rates notice:
       State Emergency Management Levy;
       All Special Rates and Charges;
       All Separate Charges;
       Waste Management Charges;
       Change of Ownership Fee;
       Backflow Device Registration Fee;
       Valuation Fee;
       Holding Tank Charges;
       Any property charge relating to the provision of temporary services or the carrying out of
        Council works on or in connection with the property;
       Any non-rate item included on rate notice;
       Legal costs incurred by Council in rate and charge collection;
       Interest charges on overdue rates and charges; and
       Any other rate, charge or amount unless a discount is specifically permitted by this revenue
        statement.



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