2014-06-26 Budget Meeting Attachment E

Noosa Shire Council Revenue Statement 2014/15



2.       ADMINISTRATION
2.1      Issue of Rates Notices
Noosa Shire Council will issue rate notices in July 2014 for the billing period 1 July 2014 to 31
December 2014 and in January 2015 for the billing period 1 January 2015 to 30 June 2015.

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 only be done in exceptional circumstances. Adjustment for 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, 27 or
       29 (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 Levy and the owner/s have
       not provided a Tourism 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 the following discount will be allowed on general
rates where the net amount shown on the rate notice is paid by the designated due date:
5% of the general rate; or
$200.00 per annum (i.e. $100.00 for each half yearly rate period)
whichever is the lesser amount.
In the case of pensioners complying with the eligibility criteria contained in the Queensland
Government’s Rate Subsidy Scheme and Retirement Villages as per differential general rate
category 23, the half yearly discount offered will be 5% of the general rates. No maximum will
apply.
No Discount is allowable on the following charges which may appear on the rates notice:
     State Emergency Management Levy
     All Special Rates
     All Special 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
     Any other rate, charge or amount unless a discount is specifically permitted by this revenue
      statement.


Revenue Statement Page 6