VPRS 8816 Rate Books

The rate books in this series contain a complete record of particulars of all the rateable properties within the wards constituting the municipality of St. Kilda. The revenue of a municipality is in part derived from the levying of rates on rateable properties within a municipal district. Every rate is required to be entered in a Rate Book which records the levying and payment of rates on rateable properties. General Rates are levied equally on all rateable properties within the municipality and form a part of the municipal fund used for expenses incurred in carrying out the provisions of the Local Government Act Details recorded in Rate Book include : number of the rate name and trade/occupation of the ratepayer name and occupation of the owner description and situation of the property assessed its annual value amount due quarterly instalments paid arrears carried forward, and interest paid本系列收录的税率簿（Rate Book）完整记录了构成圣基尔达自治市的各市政选区内所有应课税物业（rateable property）的详细信息。自治市的财政收入部分来源于对其辖区内应课税物业征收的税款。所有税款均须登记入税率簿，该簿册记录应课税物业的税款征收与缴纳情况。一般税（General Rates）对自治市内所有应课税物业统一征收，构成市政基金的组成部分，用于支付落实《地方政府法》各项条款所需的开支。税率簿所记录的详情包括：税款编号、纳税人姓名及行业/职业、业主姓名及职业、被评估物业的描述与坐落位置、年度估值、应缴金额、已缴季度分期款项、结转欠缴款项以及已付利息。