2018-07-06 SM - Attachment 1 to Item 3 - Noosa Council 2018-19 Budget document

Revenue Statement - 2018/19


2.         ADMINISTRATION
2.1        Issue of Rates Notices
Council will issue rate notices in July 2018 for the billing period 1 July 2018 to 31 December 2018
and in January 2019 for the billing period 1 January 2019 to 30 June 2019.

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 16,17,18,19, or 27
        (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 or Transitory
        Accommodation – Rural 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 residential 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 by the 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 collection;
     Interest charges on overdue rates; and
     Any other rate, charge or amount unless a discount is specifically permitted by this revenue
      statement.
2.3.2    Payments Made Before the Due Date
A discount shall be allowed where full payment of the current period rates and charges, plus any
overdue rates and charges and interest thereon, is received before the first working day following
the due date. This shall apply to all payments made at a Council office, an approved agency, or by
electronic means. For payments made through an approved agent or by electronic means the
payment is deemed to be received on the transaction date provided by the approved agent or
relevant financial institution.

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