In relation to the levying of rates and other taxes by a municipality and the charging of fees for municipal services, a municipality must, within its financial and administrative capacity -

1. establish a sound customer management system that aims to create a positive and reciprocal relationship between persons liable for these payments and the municipality, and where applicable, a service provider;
2. establish mechanisms for users of services and ratepayers to give feedback to the municipality or other service provider regarding the quality of the services and the performance of the service provider;
3. take reasonable steps to ensure that users of services are informed of the costs involved in service provision. the reasons for the payment of service fees, and the manner in which monies raised from the service are utilized;
4. where the consumption of services has to be measured, take reasonable steps to ensure that the consumption by individual users of services is measured through accurate and verifiable metering systems;
5. ensure that persons liable for payments, receive regular and accurate accounts that indicate the basis for calculating the amounts due;
6. provide accessible mechanisms for those persons to query or verify accounts and metered consumption, and appeal procedures which allow such persons to receive prompt redress for inaccurate accounts;
7. provide accessible mechanisms for dealing with complaints from such persons, together with prompt replies and corrective action by the municipality;
8. provide mechanisms to monitor the response time and efficiency in complying with paragraph (g); and
9. provide accessible pay points and other mechanisms for settling accounts or for making pre-payments for services.

A municipality -

1. must collect all money that is due and payable to it, subject to this Act and any other applicable legislation; and
2. for this purpose, must adopt, maintain and implement a credit control and debt collection policy which is consistent with its rates and tariff policies and complies with the provisions of this Act.

1. A credit control and debt collection policy must provide for -
   
   1. credit control procedures and mechanisms;
   2. debt collection procedures and mechanisms;
   3. provision for indigent debtors that is consistent with its rates and tariff policies and any national policy on indigents;
   4. realistic targets consistent with -
      
      1. general recognised accounting practices and collection ratios; and
      2. the estimates of income set in the budget less an acceptable provision for bad debts;
   5. interest on arrears, where appropriate;
   6. extensions of time for payment of accounts;
   7. termination of services or the restriction of the provision of services when payments are in arrears;
   8. matters relating to unauthorised consumption of services, theft and damages; and
   9. any other matters that may be prescribed by regulation in terms of section 104.
2. A credit control and debt collection policy may differentiate between different categories of ratepayers, users of services, debtors, taxes, services, service standards and other matters as long as the differentiation does not amount to unfair discrimination.

1. A municipal council must adopt by-laws to give effect to the municipality's credit control and debt collection policy, its implementation and enforcement.
2. By-laws in terms of subsection (1) may differentiate between different categories of ratepayers, users of services, debtors, taxes, services, service standards and other matters as long as the differentiation does not amount to unfair discrimination.

A municipality's executive committee or executive mayor or, if a municipality does not have an executive committee or executive mayor, the municipal council itself or a committee appointed by it, as the supervisory authority must -

1. oversee and monitor -
   
   1. the implementation and enforcement of the municipality's credit control and debt collection policy and any by-laws enacted in terms of section 98; and
   2. the performance of the municipal manager in implementing the policy and any by-laws;
2. when necessary, evaluate or review the policy and any by-laws, or the implementation of the policy and any such by-laws, in order to improve efficiency of its credit control and debt collection mechanisms, processes and procedures; and
3. at such intervals as may be determined by the council report to a meeting of the council, except when the council itself performs the duties mentioned in paragraphs (a) and (b).

The municipal manager or service provider must -

1. implement and enforce the municipality's credit control and debt collection policy and any by-laws enacted in terms of section 98;
2. in accordance with the credit control and debt collection policy and any such by-laws, establish effective administrative mechanisms, processes and procedures to collect money that is due and payable to the municipality; and
3. at such intervals as may be determined by the council report the prescribed particulars to a meeting of the supervisory authority referred to in section 99.

The occupier of premises in a municipality must give an authorized representative of the municipality or of a service provider access at all reasonable hours to the premises in order to read, inspect, install or repair any meter or service connection for reticulation, or to disconnect, stop or restrict the provision of any service.

1. A municipality may -
   
   1. consolidate any separate accounts of persons liable for payments to the municipality;
   2. credit a payment by such a person against any account of that person; and
   3. implement any of the debt collection and credit control measures provided for in this Chapter in relation to any arrears on any of the accounts of such a person.
2. Subsection (1) does not apply where there is a dispute between the municipality and a person referred to in that subsection concerning any specific amount claimed by the municipality from that person.

A municipality may -

1. with the consent of a person liable to the municipality for the payment of rates or other taxes, or fees for municipal services, enter into an agreement with that person's employer to deduct from the salary or wages of that person -
   
   1. any outstanding amounts due by that person to the municipality; or
   2. such regular monthly amounts as may be agreed; and
2. provide special incentives for -
   
   1. employers to enter into such agreements; and
   2. employees to consent to such agreements.

1. The Minister may for the purposes of this Chapter make regulations or issue guidelines in accordance with section 120 to provide for or regulate the following matters:
   
   1. the particulars that must be contained in the municipal manager's report in terms of section 100(c);
   2. the identification of municipal services provided by the municipality or other service providers to users of services where the use of the service by the user can reasonably be determined, measured or estimated per quantity used or per frequency of such use;
   3. the determination, measurement or estimate of the use by each user of each service so identified;
   4. user agreements, and deposits and bank guarantees for the provision of municipal services;
   5. the rendering of accounts to ratepayers and users and the particulars to be contained in the accounts;
   6. the action that may be taken by municipalities and service providers to secure payment of accounts that are in arrear, including -
      
      1. the termination of municipal services or the restriction of the provision of services;
      2. the seizure of property;
      3. the attachment of rent payable on a property; and
      4. the extension of liability to a director, a trustee or a member if the debtor is a company, a trust or a close corporation;
   7. appeals against the accuracy of accounts for municipal taxes or services;
   8. the manner in and time within which such appeals must be lodged and determined and the consequences of successful and unsuccessful appeals;
   9. extensions for the payment of smears and interest payable in respect of such arrears;
   10. service connections and disconnections, and the resumption of discontinued services;
   11. the combating of unauthorised consumption, connection and reconnection and theft of municipal services;
   12. the development and implementation of an indigent policy;
   13. the tampering with or theft of meters, service supply equipment and reticulation network and any other fraudulent activity in connection with the provision of municipal services; and
   14. any other matter that may facilitate -
       
       1. effective and efficient systems of credit control and debt collection by municipalities; or
       2. the application of this Chapter.
2. When making regulations or issuing guidelines in terms of section 120 to provide for or to must -
   
   1. regulate the matters mentioned in subsection (1) of this section, the Minister take into account the capacity of municipalities to comply with those matters; and
   2. differentiate between different kinds of municipalities according to their respective capacities.