Hotels, Lodges and Operators in National Parks will NOT pay Local authorities property rates, levies fees and other charges-Attorney General
A LEGAL ANALYSIS BY ATTORNEY GENERAL’S CHAMBERS
National Park, South Luangwa National Park and Kafue National Park respectively are required by law to pay property rates.
The Local Authorities in the respective areas have requested the Concessionaires to pay property rates because the National Parks are within their jurisdiction.
The Concessionaires are of the view that the levies and fees imposed by the Local Authorities in respect of the same facilities for which the client Ministry imposes levies and fees amounts to a double charge in respect of the same facilities.
The Concessionaires have therefore threatened to stop payment of the various levies and fees provided in the Agreements and prescribed under the Regulations.
The crucial question that ultimately needs to be addressed is whether National Parks and Game Management Areas are rateable areas for purposes of charging property rates and whether levies may be charged on them by the Local Authorities.
LEGAL ANALYSIS
All the laws and establishments in Zambia derive their existence from the Constitution of Zambia Chgpter I of Laws of Zambia as amended by Act No. 2 of 2016. To that extent, Article 1 (1) of the Constitution states in no uncertain terms that:
1. (0) This Constitution is the supreme law of the Republic of Zambia and any other written law, cUstomary law and customary practice that is inconsistent with its provisions is void to the extent of the inconsistency.
(2) An act or omission that contravenes this Constitution is illegal.
(3) This Constitution shall bind all persons in Zambia, State organs and State institutions.
It is surmised that the entire Government is but the one body with its respective functions allocated in accordance with the Constitution and the Statutory Functions Act Cap. 4 of the laws of Zambia as read with Gazette No. No. 123 of 2021.
The government functions can only apply the concurrent functions where the Constitution assigns sUch functions.
In the case at hand, the issue of colecting levies by the local authorities in the National Parks and Game Management Areas goes against Constitution given that the operations in the National Parks and Game Management Areas is an exclusive function of the Ministry of Tourism.
This is notwithstanding that these fall under territories within the jurisdiction of the Local Authorities as envisaged by the Local Government Act but be that as it may, the Councils do not have jurisdiction over such areas and may not impose such levies or fees on the National Parks.
