Municipal Council of Port Louis

Administration Department

Finance Department

Public Infrastructure Department

Land Use and Planning Department

Welfare Department

Public Health Department

City Library

Parks and Gardens

The Financial Controller's Department, also known as the Treasury Department, is headed by the Financial Controller, who is assisted by a Principal Accountant.
The Financial Controller's Department consists of a staff of 53 employees and is made up of the following sections :

Account
Expenditure
Pay Administration
Income
Store

The functions of the Treasury include among others :

Financial Administration
Budget Preparation
Collection of rates, taxes
Payment to suppliers for goods and services
Preparation of salary and other benefits for some 1534 employees and 637 pensioners
Provision of store items to departments

INCOME SECTION
General Rate

General rate is commonly known as House rate.
The General Rate leviable shall be such percentage of the Net Annual Value as per the Local Government Act of the immovable property as the Council may from time to time determine by regulations.
The Net Annual Value is the annual rent the property might reasonably be expected to yield.
Table of General Rate

NAV	% Rate
0-2450	0
2451-3875	5.5
3876-6375	6.9
6376-8500	9.0
8501-10625	9.6
10626-12750	9.9
12751-17000	10.5
17001-23125	15.3
23126-30000	18.0
30001-35000	19.2
35001-44000	20.4
44001-54000	21.6
54001-75000	22.8
75001-100000	24.0
100000+	25.0

Rate Due and Payable
General Rate in respect of any year shall become due as from 1 July of that year and may be payable in 2 equal installments. The 1st installment on or before 31st July and the 2nd installment on or before 31st January of the following year.

Where any General rate shall be due and payable notwithstanding the fact that the ratepayer has not received a claim for such rate.
All rates shall be recovered by Summary Judicial process.
Owners who have not received their claims for General rate shall call at the Income Section of the Treasury department to collect same.

Tenants Tax
Tenant Tax is levied on every tenant of immovable property used for commercial, industrial, professional purposes and activities other than private residential purpose.

Rate
The actual rate is 15% of the monthly rent.
Rent for the purpose of the tenant's tax means the amount paid or payable, by a tenant or occupier in respect of the whole or part of the property, whether under a written or verbal lease or lease or as an indemnity for the use and occupation of the property but does not include any sum paid by the tenant or occupier in respect of the use of furniture or other services provided by the lessor.

Returns

Where an immovable property situate within the limits of the city is let at a monthly rent or otherwise
The owner of the property shall within 7 days after the property has been let, send to the Council a return showing the name of the tenant and the amount of the rent.
The tenant or occupier of the property shall within 7 days after renting or occupying the property, send to the Council a return showing the name and address of the owner of the property, the situation of the property and the amount of rent paid by him.
The owner and the tenant or occupier of the property shall within 7 days after the tenant or occupier has vacated the property inform the Council in writing.
The owner and the tenant or occupier of the property shall notify the Council of any increase or reduction in rent within 7 days after the increase or reduction takes effect.
Any owner, tenant or occupier who makes a false return or otherwise fails to comply with this section shall commit an offence and shall on conviction be liable to a fine not exceeding Rs 5000.
Tenant Tax shall be recovered by Summary Judicial Process