sec.99Cost-recovery fees

### sec.99 Cost-recovery fees The council may, under a local law or a resolution, fix a cost-recovery fee. A cost-recovery fee is a fee for— an application for the issue or renewal of a licence, permit, registration or other approval under a local government related law (an application fee ); or recording a change of ownership of land; or giving information kept under a local government related law; or seizing property or animals under a local government related law; or doing an activity mentioned in the Planning Act , section 106ZM (1) ; or the performance of another responsibility imposed on the council under the Building Act or the Plumbing and Drainage Act . A local law or resolution for subsection (2) (d) , (da) or (e) must state— the entity liable to pay the cost-recovery fee; and the time within which the fee must be paid. A cost-recovery fee must not be more than the cost to the council of taking the action for which the fee is charged. However, an application fee may also include a tax— in the circumstances and for a purpose prescribed under a regulation; and if the council decides, by resolution, that the purpose of the tax benefits Brisbane. The local law or resolution that fixes an application fee that includes a tax must state the amount, and the purpose, of the tax. If an application fee that includes a tax is payable in relation to land, the tax applies only in relation to land that is rateable land. The council may fix a cost-recovery fee by resolution even if the fee had previously been fixed by a local law. s 99 amd 2025 No. 14 s 4 (sec.99-ssec.1) The council may, under a local law or a resolution, fix a cost-recovery fee. (sec.99-ssec.2) A cost-recovery fee is a fee for— an application for the issue or renewal of a licence, permit, registration or other approval under a local government related law (an application fee ); or recording a change of ownership of land; or giving information kept under a local government related law; or seizing property or animals under a local government related law; or doing an activity mentioned in the Planning Act , section 106ZM (1) ; or the performance of another responsibility imposed on the council under the Building Act or the Plumbing and Drainage Act . (sec.99-ssec.3) A local law or resolution for subsection (2) (d) , (da) or (e) must state— the entity liable to pay the cost-recovery fee; and the time within which the fee must be paid. (sec.99-ssec.4) A cost-recovery fee must not be more than the cost to the council of taking the action for which the fee is charged. (sec.99-ssec.5) However, an application fee may also include a tax— in the circumstances and for a purpose prescribed under a regulation; and if the council decides, by resolution, that the purpose of the tax benefits Brisbane. (sec.99-ssec.6) The local law or resolution that fixes an application fee that includes a tax must state the amount, and the purpose, of the tax. (sec.99-ssec.7) If an application fee that includes a tax is payable in relation to land, the tax applies only in relation to land that is rateable land. (sec.99-ssec.8) The council may fix a cost-recovery fee by resolution even if the fee had previously been fixed by a local law. - (a) an application for the issue or renewal of a licence, permit, registration or other approval under a local government related law (an application fee ); or - (b) recording a change of ownership of land; or - (c) giving information kept under a local government related law; or - (d) seizing property or animals under a local government related law; or - (da) doing an activity mentioned in the Planning Act , section 106ZM (1) ; or - (e) the performance of another responsibility imposed on the council under the Building Act or the Plumbing and Drainage Act . - (a) the entity liable to pay the cost-recovery fee; and - (b) the time within which the fee must be paid. - (a) in the circumstances and for a purpose prescribed under a regulation; and - (b) if the council decides, by resolution, that the purpose of the tax benefits Brisbane.