Legal Definitions - sess

The term sess is an older or alternative spelling for cess. It refers to a type of tax, levy, or assessment, often imposed for a specific purpose or on a particular item, rather than being a general tax. The funds collected through a cess are typically earmarked for a designated use.

Here are some examples to illustrate the concept of a sess:

• Environmental Protection Sess: A national government might introduce an "environmental sess" on the sale of certain non-recyclable packaging materials. The revenue generated from this specific charge would then be exclusively directed towards funding programs for waste management, recycling infrastructure, and the development of sustainable alternatives.

  This example demonstrates a sess as a targeted tax on particular goods (non-recyclable packaging) with the funds dedicated to a specific environmental objective.

• Infrastructure Development Sess: A local municipality could levy an "infrastructure sess" on new property developments within its boundaries. The money collected from this sess would be ring-fenced solely for improving local roads, public utilities, and community facilities directly impacted by the new construction.

  Here, the sess is an assessment on a specific activity (new property development) to fund related public services and infrastructure improvements.

• Agricultural Support Sess: A regional authority might impose a small "agricultural sess" on the sale of certain cash crops. The proceeds from this sess would then be used to provide subsidies to farmers, invest in agricultural research, or support irrigation projects within that region.

  This illustrates a sess as a specific charge on a particular sector (agriculture) with the funds allocated to benefit that same sector or related initiatives.