“municipal rate” means a rate levied by a municipality in terms of section 2 of the Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004), on ‘rateable property’ of an ‘owner’ as defined in section 1 of that Act respectively: Provided that a municipal rate does not include-

(a)     a single charge levied by that municipality for rates and other supplies of goods or services such as-

(i)      electricity, gas, water; or

(ii)   drainage, removal or disposal of sewage or garbage; or

(iii)  goods or services that are incidental to, or necessary for the supply of those goods or services, to that owner; or

(b)     a rate levied in respect of supplies of goods or services contemplated in paragraph (a);

[Definition of “municipal rate” inserted by section 40 of Act 9 of 2006]