INTRODUCTION
After the 2022 bill distribution exercise, each rate payer was expected to pay what was due the Assembly before the end of the year. However, most businesses defaulted. This had called for some actions to be taken by the Municipal Assembly to ensure rate defaulters pay on time. Among the initiatives taken were issuing of demand notices to business owners who were in default by reminding them about their rates, making phone calls as a further reminder and engaging the Assembly’s prosecutor to prosecute defaulters in court.
DEMAND NOTICE TO DEFAULTING RATE PAYERS
On the 16th of December, 2022, forty- three (43) businesses in Dzodze and its environs who were yet to pay their BOPs were served demand notices to remind them of the total amount owed for 2021 and 2022. The letter from the Assembly spelt out that all indebtedness should be settled on or before the 6th of January, 2023 to avoid any legal action being taken against their outfit.
The responses to the demand notices were not encouraging. The total amount expected to had been paid within the three week-time frames given was Twenty-seven Thousand, Five Hundred and Twenty -five Cedis, Fifty-three Pesewas (GH¢27,525.53). Out of the total amount, only One Thousand and Sixty Ghana Cedis, Ninety-four Pesewas (GH¢ 1,060.94) was recovered from the defaulting rate payers, refer to table 2.0. A further call was placed in February to remind the rate defaulters. A two-week grace period was still given to the rate defaulters.
PROSECUTION OF RATE PAYERS
After the two weeks grace period, the Assembly’s prosecutor was given a list of twenty rate defaulters who had not made any payment but had huge sums of monies to pay. This was totally made up of all FM stations in the Municipality and some other businesses.
A court summon was served these defaulters and they were to appear in court on the 22nd of March, 2023.
The Assembly was able to recover another Eight Thousand and Fifty-two Ghana Cedis (GH¢ 8,000.52) from the rate defaulters after the court summons were served and before the cases were called, refer to table 3.0.
On the 22nd of March, 2023, twenty businesses were arraigned before the District Magistrate Court, Dzodze. Those businesses who had made full payment after receiving the court sermons were discharged by the court.
The Assembly was again able to recover Ten Thousand Seven Hundred and Eighty-eight Cedis, Eighty-one Pesewas (GH¢ 10,788.81) from these recalcitrant rate payers after the cases were called, refer to table 4.0.
In addition, radio stations wrote to the Assembly to allow them pay the remaining amount owed in installment. This was agreed on by the Assembly.
A total of Nineteen Thousand, Eight Hundred and Fifty Ghana Cedis, Twenty-seven Pesewas (GH¢ 19,850.27) was recovered from this action taken by the Municipal Assembly, from January to June, 2023, refer to table 1.0.
CONCLUSION
The action taken by the Municipal Assembly to recover debt owed the Assembly had been fruitful.
Out of the 43 businesses listed for prosecution, twenty-three businesses paid in full, ten businesses made part payment, nine businesses are yet to pay. Among these businesses, three were closed down.
It would be good when the Assembly continues prosecuting recalcitrant rate payers to boost the Assembly’s Revenue base. This will also serve as a deterrence to those prosecuted and others to pay all monies due the Assembly on time.