114 Sole Authority to collect taxes, etc

(1) The Service or any person authorized by it in writing, shall be the Sole Authority to collect and account for all Taxes, Levies, Fees, Charges and Rates accruable to the State as specified in the First Schedule in this Bill.

(2) The Local Government shall be the sole authority to collect and account for all taxes, fees, charges and rates accruable to Local Governments in Urban, Semi Urban and Rural areas of the State as specified in the Seventh Schedule to this Bill.

(3) Notwithstanding the provision of subclause 2 of this Clause, a Local Government may in writing request the Service to collect and remit to such Local Government making the request taxes, levies, fees, charges and rate as specified in the Seventh Schedule in this Bill.

(4) No Local Government shall engage the services of consultants in the collection and remittance of taxes, levies, fees, charges and rates accruable to it as specified in the Seventh Schedule of this Bill.