Charges for Licences
Local Governance Act 936 of 2016
- (1) A District Assembly may charge fees for a licence issued by or on behalf of the District Assembly, subject to guidelines in respect of the charging of fees for licences, as may be prescribed by the Minister.
(2) Despite the provisions of any enactment to the contrary, any revenue from licences issued to the economic operators listed in the Eighth Schedule shall be collected exclusively by or for a District Assembly.
(Section 137 (2))
- Dog licences
- Hawkers licence
- Extension of Hours licence
- Hotels and Restaurants licences
- Beer and Wine Sellers licences
- Petroleum Installations licences
- Palm-wine Sellers licences
- Akpeteshie Distillers or Sellers licences
- Herbalists licences
- Taxi Cabs licences
- Lorry Park Overseers licences
- Taxi Drivers licences
- Self-employed Artisans licences
- Fishing Tolls licences
- Births and Deaths licences
- Electronic Communication Servers and Providers licences
- Licence for any other locally brewed beverage
Licensing of Vehicles
Local Governance Act 936 of 2016
- (1) The owner or a person in possession of a vehicle of a type mentioned in the Ninth Schedule used within a district shall obtain a licence for the vehicle from the District Assembly and pay the fee required by the by-law.
(2) A vehicle for which a licence is issued shall have affixed on it the number plate assigned to the vehicle by a District Assembly.
(3) A licence shall not be issued by the District Assembly for a vehicle which the District Assembly is satisfied is in a condition that may endanger a person or property or cause unnecessary suffering to an animal drawing it.
(4) The owner or person in charge of a vehicle who fails to affix or keep affixed a number plate issued by the District Assembly, commits an offence and is liable on summary conviction to a fine of not less than ten penalty units and not more than twenty-five penalty units and to a further fine of one penalty unit for each day that the offence continues.
(Section 138 (1))
Vehicle Licences - Description of Vehicle
- Every cart, truck or wagon, not propelled by mechanical power and used primarily for the conveyance of goods and provision of other services except a wagon, truck or carriage used on Government railway.
- Every bicycle other than a bicycle belonging to an establishment or Government Department or the Prison Service, Armed Forces or Police Service
Local Governance Act 936 of 2016
- A person shall not undertake or do any of the acts or things specified in the Tenth Schedule within a district unless the person has obtained a licence from the District Assembly for that purpose and paid the fee specified in the by-law.
- Concerts, musical or theatrical performances
- Video shows
- Other entertainments to which admission is to be obtained on payment of money or reward, except where the whole proceeds are being devoted to charity.
Power to charge fees
Local Governance Act 936 of 2016
- (1) A District Assembly may charge fees for any service or facility provided by that District Assembly or for any permit issued by or on behalf of the District Assembly subject to guidelines on fee charging prescribed by the Minister.
(2) Despite the provisions of any enactment to the contrary
(a) non-tax revenue collected by a department of a District Assembly shall be retained by that District Assembly and be used for the performance of the functions of that department; and
(b) revenue from levies and fees charged in respect of activities listed in the Eleventh Schedule shall be collected exclusively by or for the District Assembly.
(Section 141 (2) (b))
Fees and Miscellaneous Charges
- Cattle pounds
- Slaughter House
- Market Dues
- Market Stalls and Stores
- Lorry Park Dues
- Trading Kiosks
- Restoration of Conservancy Services
- Public Cemeteries and Burial Grounds
- Bread Confectioneries
- Chop Bars
- Corn Mills
- Dressing Stations
Rates on immovable property to be a charge on premises
- The amount of a general or special rate due in respect of any premises shall, until paid, be a charge on the premises and that charge shall have priority over any other claims against the premises except claims of the Government.
Rate Assessment Committee
- (1) There shall be a Rate Assessment Committee for each district appointed by the Regional Minister on the recommendation of the District Assembly concerned.
(2) The Rate Assessment Committee shall consist of a chairperson and four other persons.
(3) A person aggrieved by a valuation of the Lands Commission in respect of the rateable value of premises or by a rate imposed on the premises by a rating authority may apply for a review to the Rate Assessment Committee.
(4) The Rate Assessment Committee shall notify the rating authority of its decision.
(5) A person or rating authority aggrieved by a decision of a Rate Assessment Committee may appeal to the High Court.
Notice where general or special rate not paid
- (1) A District Assembly shall cause to be affixed on a conspicuous part of the premises a notice to the effect that if the amount of general or special rate payable in respect of premises is not paid within forty-two days after the date of the notice, proceedings will be taken for the sale of the premises to defray the amount if the rate is not paid within ten days after the date it is due, except if the aggrieved person has applied to the Rate Assessment Committee or appealed its decision to the High Court.
(2) Where a person who claims to be the owner of an assessed premises has given notice in writing to the District Assembly of the person’s name and postal address, a notice shall not be affixed on the premises, until a written demand for payment of the rate due has been sent by registered letter by the District Assembly to the person and the person has defaulted for one month after the date of posting of the registered letter.
Notice of mortgage in respect of rateable premises
- (1) Where a person who has a registered mortgage on assessed premises has given the District Assembly notice in writing of the mortgage, a notice shall not be affixed on the mortgaged premises in respect of default in the payment of a general or special rate until a written demand for payment of the rate due on the premises has been sent by registered letter by the District Assembly to the mortgagee and default has been made for one month after the date of posting of the registered letter.
(2) The notice by the District Assembly shall contain the particulars of the mortgaged premises that are necessary to identify the premises and shall state the date and place of registration, the volume and page of the Land Register Book in which the mortgage is registered and the postal address of the mortgagee.
Proceedings in case of non-payment of rates
- (1) If the amount of the general or special rate due in respect of any premises is not paid within a period of forty-two days, the District Assembly may apply to a court for an order for the sale of the premises.
(2) The court shall order the premises to be sold to defray the amount of the rate due if satisfied that the notice for the amount payable has not been complied with and that the amount of the rate due in respect of the premises has not been paid.
(3) The court shall make this determination after hearing a representative of the District Assembly and any other person and considering any evidence produced.
(4) Premises ordered to be sold to defray the amount of the rate due shall be sold under the direction of the person authorised by the court.
(5) If at any time during proceedings but before the sale of the premises, payment of expenses properly incurred and the amount of the rate due is made, further proceedings shall cease.
(6) The court shall grant a certificate to the purchaser confirming the sale if the defaulter does not pay the rates and the premises are sold.
Penalty for refusal to pay rates and willful misrepresentation
- (1) A person who without lawful justification or excuse, the proof of which lies on that person, refuses or willfully neglects to pay any basic rate payable by that person on or after the date on which the rate is payable, commits an offence and is liable on summary conviction to a fine of not more than twenty-five penalty units or to a term of imprisonment of not more than one month or to both the fine and term of imprisonment.
(2) A person who makes a false statement as regards the liability of that person, to pay rates, commits an offence and is liable on summary conviction to a fine of not more than twenty-five penalty units or to a term of imprisonment of not more than one month or to both the fine and term of imprisonment.
Local Governance Act 936 of 2016
- (1) A District Assembly shall collect the taxes chargeable on the income of the income earners listed in the Twelfth Schedule.
(2) The Minister may, in consultation with the Minister responsible for Finance and subject to the terms and conditions agreed upon with an appropriate public body, authorise that the public body collect taxes imposed on the income earners specified in the Twelfth Schedule
on behalf of the District Assembly.
Taxes on Income
- Spare parts dealers
- Chemical sellers
- Tailors and dressmakers
- Sandcrete block manufacturers
- Musical spinners
- Radio and television repairers
- Gold and silver smiths
- Drinking bar operators
- Professional photographers
- Chop bar keepers and cooked food sellers
- Refrigeration and air-conditioning workshop owners
- Garage owners
- Video operators
- Cornmill owners
- Co-operative distillers
- Scrap dealers
- Livestock breeders and traders
- Liquor sellers
Local Governance Act 936 of 2016
- (1) A District Assembly may in consultation with the Minister responsible for Finance invest any portion of moneys of the District Assembly in safe securities other than Government treasury bills.
(2) Income from the investment made under subsection (1) shall constitute part of the revenue of the Assembly.
- A District Assembly shall be the only authority to levy rates for a district despite any customary law to the contrary.
Duty to levy sufficient rates
- (1) A District Assembly shall levy sufficient rates to provide for the total estimated expenditure to be incurred by the District Assembly during the period in respect of which the rate is levied.
(2) A District Assembly may levy rates for an additional amount required to cover expenditure previously incurred by the District Assembly to meet contingencies or to defray any expenditure which needs to be defrayed.
(3) The additional rates may be made and levied before the date on which payment is received in respect of the immediate rates.
Method of rating
- (1) A District Assembly shall levy general or special rates for the amount considered necessary to raise sufficient funds to meet expenditure.
(2) A general rate may be
(a) a rate payable by the owner of premises within the district on the rateable value of the premises; or
(b) a rate assessed on the possessions or any category of possessions of persons who reside within the district.
(3) A special rate may be
(a) a basic amount payable by any person of the age of eighteen years and above, but below the age of seventy years who resides within the area ;or
(b) an amount imposed on an owner of movable or immovable property in the area, but a District Assembly in fixing the basic rate, shall consult with district level stakeholders in the district.
(4) A basic rate shall be sufficient at least to cover the cost of collection.
(5) A person registered as a voter in a district may be required to pay rates imposed by the District Assembly for that district even if the person has not resided in the district.
(6) A general or special rate imposed on immovable property under this section shall be at a specified rate per Ghana Cedi on the rateable value of the property but the amount per Ghana Cedi shall vary as between specified areas of the district, except that within a mixed development area, the amount per Ghana Cedi on rateable value shall vary in respect of property used for different purposes.
(7) Subject to the exemptions from and remission of rates, rateable premises shall be premises that comprise buildings, structures or similar development.
(8) The Minister shall in consultation with the Minister responsible for valuation cause to be determined by the Lands Commission or by a valuer appointed by the Lands Commission, the rateable value of premises and may cause a valuation list to be prepared for each district.
(9) The rateable value of premises shall be the replacement cost of the buildings, structures and other structural development that comprises the premises after the deduction of the amount it would cost at the time of valuation to restore the premises to a condition in which they would be as serviceable as they were when new.
(10) The rateable value shall not be
(a) more than fifty per cent of the replacement cost for the premises that are owner-occupied; and
(b) not be less than seventy-five per cent of the replacement cost in any other case.
(11) The Minister may, by legislative instrument, prescribe either generally or in respect of any particular district, a basis for the assessment of rateable value of premises.
(12) The rateable value prescribed by the Minister shall not apply where the Minister causes the Lands Commission to determine the rateable value and where the rateable value of the building is the replacement cost.
Levying of rate
- A rate shall be deemed to have been levied by the publication of a notice in the manner prescribed by Regulations made by a resolution of the rating authority.
Date and place of payment of rate
- When a rating authority has given notice of a rate, a person liable to pay the rate, shall pay the amount to a rate collector or other person duly appointed or authorised by the District Assembly concerned to collect and receive the rate at the time and place specified by the rating authority.
Exemptions from and remission of rates
- (1) The following tenements are exempted from assessment and rating:
(a) premises appropriated exclusively for the purpose of public worship and registered with the District Assembly;
(b) cemeteries and burial grounds registered by the District Assembly;
(c) charitable or public educational institutions registered with the District Assembly;
(d) premises used as public hospitals and clinics; and
(e) premises owned by diplomatic missions approved by the Minister responsible for Foreign Affairs.
(2) The following persons are exempted from the payment of basic rate:
(a) persons who are in attendance at an educational institution who do not receive any remuneration or income during that period, other than an allowance, loan or other grant
provided for purposes of education including any sum received by a person in respect of temporary employment undertaken by the person during vacation from an educational
(b) persons who are more than seventy years old.
(3) The rating authority may reduce or remit payment of any rate on account of the poverty of a person liable to pay the rate.
(4) A person who has paid the amount of the rate payable in respect of premises that have been demolished or removed during any financial year, may apply to a rating authority to be refunded a proportion of the amount paid that the rating authority considers reasonable having regard to the circumstance except that where the demolition or removal is by order of the District Assembly or a court, a refund shall not be made unless the owner of the premises has given notice in writing to the District Chief Executive within fourteen days after the demolition or removal.
Minister to issue guidelines
- The Minister may issue guidelines for the levying of rates.
Claim for amount of rate
- (1) A claim for the amount of any rate payable shall have priority over any other claim against the person liable to pay the rate, except claims by the Government, unless specifically provided in any other law.
(2) A District Assembly concerned, may recover any rate payable together with appropriate penalties as a civil debt with costs or may prosecute a defaulting ratepayer for willful default to pay rates together with appropriate penalties where a person fails to pay the rate due on or before the date on which it is payable.
(3) In proceedings to recover a rate levied, the rate books and other records of the District Assembly concerned and any certified copies of entries purporting to be made in them signed by the District Chief Executive and sealed with the seal of the District Assembly shall be evidence at first instance of the rate and of the matters stated in them.
Penalty for inciting a person not to pay rates
- A person who incites any other person to refuse to pay any rate payable by that person or who assists a person to make a false statement as to the liability of the person to pay rates without lawful justification or excuse, the proof of which shall be on that person, commits an offence and is liable on summary conviction to a fine of not more than twenty five penalty units or to a term of imprisonment of not more than one month or to both the fine and term of imprisonment.
Penalty for unauthorized collection of rates
- A person who has not been authorised by a District Assembly and who collects or attempts to collect any rate commits an offence and is liable on summary conviction to a fine of not less than one hundred and twenty-five penalty units and not more than two hundred and fifty penalty units or to a term of imprisonment of not less than six months and not more than twelve months or to both the fine and term of imprisonment.
Rate payers and rate collectors
- (1) Each District Assembly shall prepare and maintain proper records of rateable persons and tenements in its district.
(2) A District Assembly may, in writing, authorise any suitable person, to be a rate collector in respect of a specified area of a district.
(3) A rate collector shall
(a) furnish the District Assembly concerned with a written nominal roll of every rateable person in the area in respect of which the rate collector has been authorised to collect rates;
(b) collect and receive rates payable from each person liable for the payment of rates in the area;
(c) pay the amounts collected to the District Assembly concerned; and
(d) report any person who has failed to pay the amount due to the District Assembly concerned.
Penalty in respect of offences by rate collectors
- A rate collector who
(a) fails to deposit with the District Assembly concerned any sum of money collected as rates,
(b) knowingly demands from any person an amount in excess of the duly assessed rates,
(b) renders false returns, whether orally or in writing, or
(c) willfully fails to carry out a duty imposed as a rate collector commits an offence and is liable on summary conviction to a fine of not less than one hundred and twenty-five penalty units and not more than two hundred and fifty penalty units or to a term of imprisonment of not less than six months and not more than twelve months or to both the fine and term of imprisonment without limiting liability for civil action by the District Assembly to recover what is due from the rate collector.
Proceedings for rates
- Proceedings to enforce the payment of rates or for the imposition of penalties for non payment of rate shall not limit the right of any other person or authority to institute criminal proceedings taken by the District Assembly responsible for the collection of the rates.
Payment of rates by public boards and institutions and Government
- (1) Every public agency is liable to pay rates in respect of immovable property owned by it unless exempted from assessment and rating by law.
(2) Where the Government would have been liable to pay rates to a rating authority in respect of premises it owns if it were a private person, the Government shall pay to the Minister, instead of the rates, the sums that may be agreed between the Government and the Minister.
(3) The Minister shall distribute the amount paid to the rating authority in proportion to the value of government properties in the district.
Employers to deduct rates from employees’ remuneration
- (1) Every employer shall deduct a general or special rate imposed by a rating authority from the remuneration of each employee employed in the district of the rating authority and it shall be the duty of the employee to notify or remind the employer in writing when the deductions become due.
(2) The deductions shall be made from
(a) the first instalment of the remuneration due to be paid to the employee after the publication of the notice of the rate;
(b) any subsequent instalment as the Minister may direct; or
(c) the instalments as may be prescribed by the Regulations.
(3) Any sums deducted from the remuneration of an employee shall be held by the employer on behalf of the rating authority and shall be paid by the employer to that rating authority within thirty days after the deduction is made.
(4) This section applies to
(a) an employee who resides in the district;
(b) an employee who to the knowledge of the employer, owns immovable property situated within the area to which the rate relates;
(c) an employee in respect of whom a rating authority has notified the employer in writing in connection with any rate imposed by that authority
(i) that the employee resides in the district;
(ii) that the employee owns immovable property within the area to which the rate relates; or
(iii) that the employee is a person required to pay by virtue of being a registered voter in that district despite the fact that the person does not reside in the district.
(5) An employer who fails to pay the amount of general or special rate deducted from the remuneration of an employee to the rating authority within the time stipulated, commits an offence and is liable on summary conviction to a fine of not less than one hundred penalty units and not more than two hundred penalty units or to a term of imprisonment of not less than three months and not more than six months or to both the fine and term of imprisonment.
Rating authority to appoint agent for collection of rates
- (1) Subject to section 161 on rate collectors, a rating authority may appoint a person by notice in writing to be the agent for the rating authority for the collection of specified basic rate payable by a person or persons of a class.
(2) The appointed person shall
(a) deduct the rate specified in the notice; and
(b) hold the sums deducted on behalf of the rating authority and pay the moneys to the rating authority within fifteen days after the day on which the agent was appointed by notice from the day on which the notice was served on that person.
Set-off and refund
- A person is entitled to set off or refund for any sum paid as rates by that person to a rating authority in respect of a deduction from remuneration by an employer or paid to an agent of a rating authority.
- (1) A person who contravenes section 165 or section 166 commits an offence and is liable on summary conviction to a fine of not less than one hundred penalty units and not more than two hundred penalty units or to a term of imprisonment of not less than three months and not more than six months or to both the fine and term of imprisonment.
(2) A rating authority may proceed against an employer required to deduct and pay any rate to a rating authority or a person appointed as agent for the collection of any rates for an amount of rate as if the person was originally liable to pay the rate.
(3) The employer or agent shall be indemnified in respect of any act done in accordance with section 165 or section 166.
Duty to give information and inspection of premises in respect of rates
- (1) A rating authority, rate collector, Rate Assessment Committee or any person authorised in writing by the rating authority, may request information from any person that may be reasonably required for the assessment or collection of rates.
(2) A person authorised in writing by a rating authority may on the production of written authority from a rating authority to enter any premises and request the production of books in the premises for inspection and may interview any person present on the premises that may be reasonably necessary at any reasonable time,
(a) verify the accuracy of any information supplied; or
(b) ensure that an employer has been deducting rates from the remuneration of employees.
(3) A person who
(a) fails to supply information requested without reasonable excuse the proof of which shall be on that person,
(b) supplies information on request that that person knows to be false or which the person has no reasonable grounds to believe to be true, or
(c) wilfully obstructs any authorised person in the performance of functions under this section commits an offence and is liable on summary conviction to a fine of not less than one hundred and not more than two hundred penalty units or to a term of imprisonment for a term of not less than two months and not more than six months or to both the fine and term of imprisonment.