A person who buys and sells timber within the area under the jurisdiction of the Gwembe District Council or exports timber from the area shall pay to the Council a timber levy according to the rates specified. “Timber” means the part of any tree which has been cut off, or can be cut off, to provide wood whether sawn, split, hewn, sliced, veneered or otherwise fashioned, which is sound and reasonably straight, and has a given dimension.