Mpumalanga
South Africa
South Africa
Mpumalanga Gambling Levies Act, 2007
Act 5 of 2007
- Published in Mpumalanga Provincial Gazette 1587 on 10 October 2008
- Assented to on 3 September 2008
- Commenced on 10 October 2008
- [This is the version of this document from 10 October 2008 and includes any amendments published up to 7 March 2024.]
1. Definitions
2. Payment of gambling levies
3. Manner of payment of gambling levies
Every licence holder must-4. Penalty for late payment of gambling levies
If the gambling levy payable in terms of section 2 of this Act is not paid in compliance with this Act, the license holder must pay a penalty on the amount of any outstanding levies at a rate of 10 percent of the levies for each month or part of a month during which the levies remain unpaid: Provided that such penalty must not exceed twice the amount of the levies in respect of which such penalty is payable: Provided further that where the Chief Executive Officer is satisfied, on good cause shown, that the failure on the part of any license holder to make timeous payment of the levy concerned was not due to, or intended to avoid or postpone liability for payment of the amount due, the Chief Executive Officer may, in writing, remit in whole or in part any penalty payable in terms thereof and report such remittance to the Board.5. Regulations
6. Short title and commencement
This Act is called the Mpumalanga Gambling Levies Act, 2007.History of this document
10 October 2008 this version
03 September 2008
Assented to
Subsidiary legislation
Title | Numbered title |
---|---|
Mpumalanga Gambling Levies Regulations, 2010 | General Notice 206 of 2010 |