2014-06-26 Budget Meeting Attachment E

Noosa Shire Council Revenue Statement 2014/15                                                                  ATTACHMENT E

NOOSA SHIRE COUNCIL REVENUE STATEMENT
1. INTRODUCTION ......................................................................................................... 5
2. ADMINISTRATION ..................................................................................................... 6
    2.1 Issue of Rates Notices ....................................................................................... 6
    2.2 Adjustment of Rates and Charges...................................................................... 6
    2.3 Early Payment Discount ..................................................................................... 6
        2.3.1 Method of Calculation ............................................................................. 6
        2.3.2 Payments Made Before the Due Date .................................................... 7
        2.3.3 Allowance of Early Payment Discount for Late Payments ....................... 7
    2.4 Pensioner Concessions ..................................................................................... 8
        2.4.1 Eligibility Criteria ..................................................................................... 8
        2.4.2 Method of Calculation ............................................................................. 9
    2.5 Outstanding Rates and Charges ........................................................................ 9
        2.5.1 Interest Charges ..................................................................................... 9
        2.5.2 Arrangements to Pay .............................................................................. 9
    2.6 Deferment of General Rates .............................................................................. 9
        2.6.1 Deferment for Pensioners ..................................................................... 10
        2.6.2 Interest Charges ................................................................................... 10
        2.6.3 Application to Defer .............................................................................. 10
    2.7 General Rate Exemptions and Concessions .................................................... 10
    2.8 Fees and Charges ........................................................................................... 11
    2.9 Definitions ........................................................................................................ 12
3. GENERAL RATES .................................................................................................... 13
    3.1 Basis of Rates .................................................................................................. 13
    3.2 Rates to Apply.................................................................................................. 13
        3.2.1 Differential General Rates..................................................................... 13
        3.2.2 Minimum General Rates ....................................................................... 13
        3.2.3 Objecting to a Differential General Rate Category ................................ 13
        3.2.4 Hardship ............................................................................................... 14
    3.3 Discounts ......................................................................................................... 14
    3.4 Notices ............................................................................................................. 14
4 SPECIAL RATES AND CHARGES........................................................................... 20
    4.1 Tourism Levy ................................................................................................... 20
        4.1.1 Basis Of Rate ....................................................................................... 20
        4.1.2 Rates to Apply ...................................................................................... 20
        4.1.3 Land to which the rate applies .............................................................. 20
        4.1.4 Service, facility or activity ...................................................................... 20
        4.1.5 Basis of Charge Calculation.................................................................. 20
        4.1.6 Overall Plan .......................................................................................... 20
        4.1.7 Discounts.............................................................................................. 20
        4.1.8 Notices ................................................................................................. 20
    4.2 Noosa Waters Lock and Weir Maintenance Levy ............................................. 20
        4.2.1 Basis of Rate ........................................................................................ 20
        4.2.2 Rate to Apply ........................................................................................ 20
        4.2.3 Land to which the rate applies .............................................................. 20
        4.2.4 Service, facility or activity ...................................................................... 21
        4.2.5 Basis of Charge Calculation.................................................................. 21
        4.2.6 Overall Plan .......................................................................................... 21
        4.2.7 Annual Implementation Plan ................................................................. 21
        4.2.8 Discounts.............................................................................................. 21
        4.2.9 Notices ................................................................................................. 21
    4.3 Noosa Waters Canal Maintenance Levy .......................................................... 21
        4.3.1 Basis of Rate ........................................................................................ 21
        4.3.2 Rate to Apply ........................................................................................ 21
        4.3.3 Land to which the rate applies .............................................................. 21
        4.3.4 Service, facility or activity ...................................................................... 21


Revenue Statement Page 1