sec.99Fees on occupiers of land below the high-water mark

### sec.99 Fees on occupiers of land below the high-water mark This section applies to the occupier (other than the State or a government entity) of a structure that is on land that— is not rateable land, and therefore not subject to rates; and is in, or is adjoining, a local government area; and is below the high-water mark. The high-water mark is the ordinary high-water mark at spring tides. The local government for the local government area may, by resolution, levy a fee on the occupier of the structure for the use of the local government’s roads and other infrastructure. For subsection (3) , fee includes a tax. s 99 amd 2010 No. 23 s 292 (sec.99-ssec.1) This section applies to the occupier (other than the State or a government entity) of a structure that is on land that— is not rateable land, and therefore not subject to rates; and is in, or is adjoining, a local government area; and is below the high-water mark. (sec.99-ssec.2) The high-water mark is the ordinary high-water mark at spring tides. (sec.99-ssec.3) The local government for the local government area may, by resolution, levy a fee on the occupier of the structure for the use of the local government’s roads and other infrastructure. (sec.99-ssec.4) For subsection (3) , fee includes a tax. - (a) is not rateable land, and therefore not subject to rates; and - (b) is in, or is adjoining, a local government area; and - (c) is below the high-water mark.