Local Governments (Amendment) (No. 2) Act 2008 (No. 8 of 2008).

This Act amends the Local Government Act in section 80 by inserting a new subsection that allows local governments to levy, charge and collect, amongst others, a local service tax to be levied on all persons in gainful employment or who are practising any profession or on business persons and commercial farmers producing on a large scale. The local service tax shall be spent on basic local services such as sanitation, education, health, construction and maintenance of roads in the area of jurisdiction of the local government. The Fifth Schedule to the principal Act is amended by inserting a new Part II on tax rates and other matters regarding local tax.