Section 133 · Power to fix special rate in lieu of special sanitary tax

Where a Council has made provision for the cleansings of any factory, hotel or club or any group of buildings or lands used for any one purpose and under one management, it may, instead of levying in respect thereof any special sanitary tax imposed under this Chapter, fix a special rate and the dates and other conditions for periodical payments thereof; such rate, dates and conditions shall be determined either,— (a) in accordance with the by-laws for the time being in force; or (b) by written agreement with the person who would have been otherwise liable for the tax, provided that in fixing the amount of such rate proper regard shall be had to the probable cost to the Council of the service to be rendered.