THE COUNTY GOVERNMENT OF NAKURU FINANCE … · the county government of nakuru . finance bill, 2014 . arrangements of sections . ... conveyancing documents) ... draft copy of county

DRAFT COPY OF COUNTY GOVERNMENT OF NAKURU FINANCE BILL, 2014

THE COUNTY GOVERNMENT OF NAKURU

FINANCE BILL, 2014

ARRANGEMENTS OF SECTIONS

PART I – PRELIMINARY

1- Short title and commencement

2- Imposition revision of the taxes, fees etc. of the County

3- Directions, resolutions etc. under Principal Act 2013

PART II- TAXES, FEES AND CHARGES PAYABLE AND RATES

APPLICABLE

4- Rates of Property – Tax

5- House Rent

6- Single Business Permit

7- Stock auction and slaughter fees

8- Agricultural produce Cess

9- Building plan approval

10- Royalties

11- Outdoor advertising

12- Market fees

13- County Parks fees

14- Health charges and fees

15- Parking fee

16- Education, social facilities and other related charges

17- Sale of documents

18- Fisheries licenses, cess and related charges

19- Forest produce cess

20- Liquor Licensing.

21- Conveyancing charges

22- Firefighting and disaster management.

23- Hire of vehicles and plants.

24- Weights and Measures

Page | 1


25- Other Charges -e.g. Court Fines, Cash Bail Forfeited, Certified Copies.

PART III- WIDENING OF TAX BASE

PART IV- MEASURES TO PREVENT NON REMITTANCE OF COLLECTED REVENUE

PART V – TAX INCENTIVES AND RELIEFS

PART VI- RATIONALIZATION OF INTER- COUNTY TAXATION PROVISION

PART VII – GENERAL ANTI- EVASION RULE

SCHEDULES

FIRST SCHEDULE FEES AND CHARGES

SECOND SCHEDULE SINGLE BUSINESS PERMIT

THIRD SCHEDULE TOURISM CHARGES

FOURTH SCHEDULE MAXIMUM THRESHOLD OF AGRICULTURAL PRODUCE

MEMORANDUM OF REASONS AND OBJECTS

Page | 2


THE COUNTY GOVERNMENT OF NAKURU

FINANCE BILL, 2014

A bill for

An Act of county assembly to impose and amend certain taxes, charges, fees and licenses and for matters incidental thereto,

ENACTED by County Assembly of Nakuru, as follows-

1. This Act may be cited as the Nakuru County Government Finance Act 2014 and shall come into operation, or deemed to have come into operation as enacted by the County Assembly.

1A. The Act shall be read as one with the Finance Act 2013 hereinafter referred to as the ‘Principal Act’.

2. Section 2 of the principal Act is amended by inserting the following immediately after the word activities and before the full stop; Fisheries Licenses, Cess and Related Charges , Licensing and Betting, Liquor Licensing, Conveyancing Charges, Firefighting and Disaster Management Charges, Hire of Vehicles and Plants among Other Charges.

3. Section 3 of the Principal Act is amended by deleting the whole section and inserting two new

subsections as follows;

(1) All matters relating to financial management including collection and administration of taxes, fees and charges and other levies, shall be governed by the Principal Act with modifications from time to time as shall be provided in the various county legislations and regulations that shall be enacted.

(2) Sub Section (1) does not apply to specific respective amounts payable in respect of the taxes fees and charges or other levies, and in that regard, the amount shall be as provided in the “New” Charges column in the schedule.

PART II – AMENDMENT OF TAXES, FEES AND CHARGES PAYABLE AND RATES APPLICABLE Part II of Principal Act is amended by inserting the following new sections. 4. Fisheries Licenses and related charges

In respect of specified fishing activities and produce, for the assessment year 2014-2015, the rates of fees as specified in Part II of the First Schedule of the Act.

Page | 3


5. Licensing and betting charges In respect of levying licensing fee and betting charges, assessment for the year 2014-2015, rates of charges have been specified in Part XIII of the First Schedule.

6. Liquor License

In respect of levying licensing fee for liquor and related charges, assessment for the year 2014-2015, rates of charges have been specified in part XIII of the First Schedule.

7. Conveyancing charges

In respect of charges pertaining to conveyancing matters relating to county property, assessment of charges for the year 2014-2015 as specified in part VII in the First Schedule.

8. Firefighting and disaster management

In respect of levying charges relating to services of firefighting and disaster management in the county, assessment of charges for year 2014-2015 as specified in part XI of the First Schedule.

9. Hire of Vehicles and Plants

In respect of levying charges relating to hiring of vehicles and plants from the County Government, assessment of charges for year 2014-2015 as specified in part XI of the First Schedule.

10. Introduction of Weights and Measures In respect of levying charges relating to weights and measures from the County Government, assessment of charges for year 2014-2015 as specified in part XIII of the First Schedule.

11. Other charges

Other charges relating to but not limited to court fines , cash bail forfeited, search fee, procuring of county technical experts to attend court or make a report, supply of certified county records etc., assessment for year 2014-2015, rates have been specified in part I of the First Schedule..

Amendments in this part shall take effect immediately after enactment by County Assembly.

12. The First Schedule to the Principal Finance Act is amended in the manner specified in the

schedule to this Act.

13. The Second Schedule to the Principal Finance Act is amended in the manner specified in the schedule to this Act.

Page | 4


PART IV- AMENDMENT OF MEASURES TO PREVENT NON REMITTANCE OF COLLECTED REVENUE This part is amended by inserting a new paragraph no. Viii to read as; Viii. Use of Mobile Cash Transfer and through Bank Agents.

PART VIII- AMENDMENT OF GENERAL ANTI -EVASION RULE This part is amended by inserting one new paragraphs vii to read as follows; vii. Categorizing businesses e.g. small, medium and large respectively.

Page | 5


FIRST SCHEDULE PART 1

FINANCE AND ECONOMIC PLANNING PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of

ITEM Particulars of existing and proposed charges UNIT OF MEASURE

CURRENT Nakuru County

Government

Remarks

1-1000 BUDGETS AND APPROPRIATION 1-1005 Sale of County - Laws Per Set 2,000 Active

PROCUREMENT DEPT 1-1011 Damage occasioned on County property as per

assessment Per as County Engineer assessment

Active

PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of


PROPOSED (Revenue Officers & Ministries)

Remarks

1-1000 BUDGETS AND APPROPRIATION 1-1005 Sale of County Laws Per Set 1,000 Active

PROCUREMENT DEPT

1-1011 Damage/Loss occasioned on County property as per assessment

Per as County Engineer assessment

Active

Others Charges Certified Copies of County Documents (Leases, Conveyancing Documents) per page 100 New Technical Experts per day 5,000 New

Penalty for delayed presentation of a Banking slip for receipting purpose Per Banking slip 100 (per day after 7 days of banking)

PART II AGRICULTURE, LIVESTOCK AND FISHERIES

PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of



Government

Remarks

Private slaughter houses: 1-2019 Sale of manure one tonne 1,000 Active



PROPOSED Remarks

Certificate for keeping pets in town Fisherman's License 1,000 New Certificate of Registration of Local Fishing Vessel 10,000 New Fish Traders License 2,000 New Sport Fisherman's License 1 Month 1,000 New 6 Months 3,000 New Annual 5,000 New

Page | 6




PROPOSED Remarks

Fish Processing License 5,000 New Fish Movement Permit 1-100kg 1,000 New 100-500kg 2,000 New 500kg-1 Tonne 3,000 New Above 1 Tonne 5,000 New Live Fish Movement Permit 1,000 New Crustaceans Dealers License 2,000 New License To Deal in Aquarium Ornamental Fish 2,000 New Certificate of Registration of Sport Fishing Club/Association 10,000 New Certificate of Registration of Fish Hatchery 5,000 New

PART III

AGRICULTURAL PRODUCES CESS




Government

Remarks

1-2111 Flower Cess Gross Turnover 1% of turnover Active



PROPOSED Remarks

1-2111 Flower Cess Gross Turnover 15/= sq. m of cultivated land

Active

PART V

HEALTH




Government

Remarks

Public Health School Inspection Reports:

1-3117 Liquor license fee and Report 2,500 Active

1-3122 Institutional (School, churches etc.)

Unstoreyed premises 15,000 Active Single storey 500 Active Multi storey>1 800 Active

Page | 7


HEALTH PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of



Government

Remarks

Vermin and rodent control 1-3227 Spraying cockroaches, Mosquitoes, bees, bats fleas Derrating(control of

rodents, mice) termites/mites Actual cost of

chemicals used plus labor charges plus transport and 45% Administration cost

Active

1-3300 Bondeni Maternity MCN

1-3301 Cards 50 Active 1-3302 CWC 50 Active 1-3303 Antenatal Cards 50 Active 1-3304 New cases 100 Active 1-3305 Services 200 Active 1-3306 Family Planning

Cards 20 Active Pills-1st visit 150 Active Revisit 70 Active Depo Provera 1st visit 150 Active Revisit 70 Active Coil insertion 300 Active Removal 200 Active Revisit 70 Active Jedell insertion 500 Active Removal 300 Active Revisit 70 Active Coil check up 100 Active

1-3409 Burials

1-3410 Adults per grave 1,000 Active 1-3411 Children per grave 500 Active 1-3412 Burial search per grave 1,000 Active 1-3413 Burial clearance certificate per copy 200 Active 1-3414 Conservancy on County institutional houses per month 100 Dormant

1-3415 Conservancy on County general estate per household per month 30 Dormant

1-3416 Carwash certificate certified ground 3,000 New 1-3417 Carwash certificate other Centres certified ground 2,000 New 1-3418 County Ambulance services

Page | 8




PROPOSED Remarks

1-3006 Polio vaccination per person 500 New Public Health School Inspection Reports: Liquor license Report 2,000 New

1-3117 Liquor license fee 2,500 Active

1-3122 Institutional (School, churches etc.)

Unstoreyed premises 2,500 Active Single storey 3,000 Active Multi storey>1 10,000 Active

Cemeteries for burial ground Cemeteries in Other Sub Counties

Adults per grave 1,000 Active Children per grave 500 Active Burial search per grave 1,000 Active Burial clearance certificate per copy 200 Active Inspection Sampling Fees (Schools, Hotels, Churches etc.) Food and Water Sampling Fees Per sample 1,500 New

Vermin and rodent control

1-3227 Spraying cockroaches, Mosquitoes, bees, bats fleas De-rating(control of rodents, mice, rats) termites/mites

50/- per square metre

Active

1-3300 Bondeni Maternity

MCN

1-3301 Cards Align to National Government

Active

1-3302 CWC

Align to National Government

Active

1-3303 Antenatal Cards Align to National Government

Active

1-3304 New cases Align to National Government

Active

1-3305 Services Align to National Government

Active

1-3306 Family Planning

Cards Align to National Government

Active

Pills-1st visit Align to National Government

Active

Revisit Align to National Government

Active

Depo Provera Align to National Government

Active

1st visit


Active

Page | 9


HEALTH PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of


PROPOSED Remarks


Active

Coil insertion Align to National Government

Active

Removal Align to National Government

Active


Active

Jedell insertion Align to National Government

Active

Removal Align to National Government

Active


Active

Coil check up


Active

Sanitation Conservancy on County institutional houses per month 100 Dormant

Conservancy on County general estate per household per month 30 Dormant

Carwash certificate Certified Ground 3,000 New Carwash certificate other Centres Certified Ground 2,000 New PART VI EDUCATION, CULTURE, YOUTH AND SOCIAL SERVICES




Government

Remarks

1-4300 Social hall hire 1-4301 Political rally per day 7,000 Active 1-4302 Religious per day 3,000 Active 1-4303 Commercial activities per day 5,000 Active 1-4304 Musical Extravaganza per day 5,000 Active 1-4305 Wedding per day 5,000 Active 1-4306 Drama/music festivals per day 3,000 Active 1-4307 Cultural festivals per day 3,000 Active 1-4400 Furniture and Equipment Hire 1-4401 Chair per day 10 Active 1-4402 Table per day 30 Active 1-4403 Public Address System per day 3,000 Active 1-4404 Film projector per day 3,000 Active 1-4700 Social Welfare Group Non- income Generating Groups 1-4701 Registration of welfare groups per cert 1,000 Active

Page | 10


EDUCATION, CULTURE, YOUTH AND SOCIAL SERVICES PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of



Government

Remarks

1-4702 Renewal of certificate per cert 300 Active 1-4703 Replacement of certificate per cert 200 Active Income Generating Groups 1-4704 Registration of welfare groups per certificate 1,000 Active 1-4705 Renewal of certificate per certificate 300 Active 1-4706 Replacement of certificate per certificate 200 Active 1-4707 Registration of Community Based Organization per certificate 1,000 Active 1-4708 Renewal of Community Based Organization certificate per certificate 500 Active 1-4709 Registration of Non-Government Organizations per certificate 3,000 Active 1-4710 Renewal of Non-Government Organization certificate per certificate 2,000 Active 1-4711 Presiding of group Election per group 1,000 Active



PROPOSED Remarks

1-4200 Sports & Cultural activities Inflated Balloons Per unit /day 3,000 New Trampolines Per unit /day 3,000 New 1-4300 Social hall Hire Menengai Social Hall

Political rally Per day or Part Thereof 10,000 New

Religious Per day or Part Thereof 5,000 New

Commercial activities Per day or Part Thereof 8,000 New

Musical Extravaganza Per day or Part Thereof 8,000 New

Wedding Per day or Part Thereof 8,000 New

Drama/music festivals Per day or Part Thereof 5,000 New

Cultural festivals Per day or Part Thereof 5,000 New

Lanet Social Hall






Page | 11


EDUCATION, CULTURE, YOUTH AND SOCIAL SERVICES PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of


PROPOSED Remarks



Old Town Hall








Other Halls







Cultural festivals Per day or Part Thereof

3,000 New

1-4400 Furniture and Equipment Hire

1-4401 Chair per day 15 Active 1-4402 Table per day 100 Active 1-4403 Public address System per day 4,000 Active 1-4404 Film projector per day 4,000 Active 1-4405 Tapuline (modern tent)per piece 50 people Full Day 2,000 New Half day 1,000 New 100 people Full Day 4,000 New Half day 2,000 New Operator PAS per day 1,500 New Operator Projector per day 1,500 New

Page | 12


EDUCATION, CULTURE, YOUTH AND SOCIAL SERVICES PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of


PROPOSED Remarks

Water Containers 1000 litres Full Day 400 New Half Day 300 New 500 litres Full Day 200 New Half Day 100 New 250 litres Full Day 150 New Half Day 100 New

1-4700 Social Welfare Group

Welfare Groups 1-4704 Registration of welfare groups per certificate 1,000 Active 1-4705 Renewal of certificate per certificate 300 Active 1-4706 Replacement of certificate per certificate 200 Active 1-4707 Registration of Community Based Organization per certificate 1,000 Active 1-4708 Renewal of Community Based Organization certificate per certificate 500 Active 1-4709 Registration of Non-Government Organizations per certificate 3,000 Active 1-4710 Renewal of Non-Government Organization certificate per certificate 2,000 Active 1-4711 Presiding of group Election per group 1,000 Active Film Shooting -

- Religious per day 15,000 New - Commercials per day 50,000 New - Wedding per day 25,000 New - Social/Cultural Other per day 15,000 New Pool table (per pool table) Per annum 5,000 New

PART VII LAND, PHYSICAL PLANNING AND HOUSING




Government

Remarks

1-5200 Ground Rent Nakuru CBD Containers per year 25,000 Active Kiosks per year 5,000 Active Other centres 1-5201 Containers per year 10,000 Active 1-5202 Kiosks per year 3,000 Active 1-5203 Lockups per year 1,000 Active

Page | 13


LAND, PHYSICAL PLANNING AND HOUSING PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of


PROPOSED Remarks

1-5000 PROPERTY TAX Subdivision of Land per portion 3,000 Active Land amalgamation per portion 2,000 Active 1-5200 Ground Rent Nakuru CBD Containers 40ft per year 35,000 Active 20ft. per year 25,000 Kiosks per year 3,000 Active Other centres 1-5201 Containers 40ft per year 15,000 Active 20ft per year 10,000 Active 1-5202 Kiosks per year 2,000 Active 1-5203 Lockups per year 1,000 Active Naivasha CBD Containers 40ft per year 25,000 New 20ft. per year 15,000 New Kiosks per year 2,500 New Lockups per year 1,000 New 1-5400 Land Survey Records search fees

Search Fees per application 500 New Registration of Caveats per application 1,000 New Leases per document 10,000 New

PART VIII BUILDING PLAN APPROVAL

PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of ITEM Particulars of existing and proposed charges UNIT OF

MEASURE CURRENT

Nakuru County Government

Remarks

1-5501 Structural 1-5513 Application for fencing plot -Barbed Wire/ chain link per plot 1,500 Active -Life fence per plot 1,000 Active 1-5528 Building inspection (per visit) per visit 2,000 Active



PROPOSED Remarks

Building Plan Approval application per plan 1,000 New

Page | 14


PART IX HOUSING




Government

Remarks

NAKURU Housing Part Estates Flamingo 11 (17 units) Per month 3,500 Active Baharini (512 units) Per month 1,000 Active Shauri Yako (16 units) Per month 5,000 Active Shauri Yako (6 units) Per month 2,000 Active 1-5705 Institutional Houses Jamhuri Pri. H/M hse (1 unit) Per month 2,000 Active Jamhuri Sch. Comp (6 units) Per month 5,000 Active 1-5711 NAIVASHA SUB COUNTY HOUSING PHASE VI SINGLE BED ROOM SELF CONTAINED per month 1,500 Active PHASE VII TWO BED ROOM per month 2,000 Active STANDARD HOUSES SELF CONTAINED 3 units per month 5,000 Active SELF CONTAINED 1 units per month 5,000 Active



PROPOSED Remarks

1-5704 NAKURU Housing PART Estates Ngala Flats (9 units) Per month 6,000 New Flamingo 11 (17 units) Per month 4,500 Active Baharini (506 units) Per month 1,000 Active Shauri Yako (16 units) Per month 2,000 Active Shauri Yako (6 units) Per month 2,500 Active Single units Kaloleni ‘A1' Per month 1,500 New 1-5705 Institutional Houses Jamhuri Pri. H/M hse (1 unit) Per month 5,000 Active Jamhuri Sch. Comp (6 units) Per month 2,000 Active 1-5711 NAIVASHA SUB COUNTY HOUSING PHASE VI SINGLE BED ROOM SELF CONTAINED Per month 2,500 Active

Page | 15


HOUSING PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of


PROPOSED Remarks

PHASE VII TWO BED ROOM Per month 3,000 Active STANDARD HOUSES SELF CONTAINED 3 units Per month 10,000 Active SELF CONTAINED 1 units Per month 10,000 Active PART X OUTDOOR ADVERTISEMENT




Government

Remarks

1-5900 Bill boards (PER SIDE) -Application fee 10,000 Active -Annual charges Per square foot per year 200 Active 1-5931 Wall branding/painting (permanent premises) Annual charge Per sq. ft. 200 Active 1-5932 Sandwich men advertisement (per person) during roadshows per day 1,000 Active 1-5933 Posters (per session) -A2 1-1000 posters Valid for 14 days 30,000 Active -Any additional poster Valid for 14 days 40 Active -A3 & A4 1-1000 posters Valid for 14 days 20,000 Active -Any additional poster Valid for 14 days 25 Active -A5 1-1000 posters Valid for 14 days 15,000 Active -Any additional poster Valid for 14 days 14 Active 1-5934 Handbills/fliers (per session) -1-1000 fliers 4,000 Active -Any additional fliers 6 Active 1-5935 Removal of illegal posters/handbills by County Per session 7,000 Active PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of


PROPOSED Remarks

1-5900 Bill boards (PER SIDE) -Application fee 20,000 Active -Annual charges Per sq. ft. per year 1,000 Active 1-5931 Wall branding/painting Annual charge Active

Nakuru East and West, Naivasha, Gilgil, Rongai, Molo, Njoro Sub Counties. Per sq. ft. 200 New Other Sub Counties. Per sq. ft. 100 New 1-5932 Sandwich men advertisement (per person) during roadshows per day 500 Active

Page | 16


OUTDOOR ADVERTISEMENT PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of


PROPOSED Remarks

1-5933 Posters (per session) -A2 1-1000 posters Valid for 14 days 15,000 Active -Any additional poster Valid for 14 days 20 Active -A3 & A4 1-1000 posters Valid for 14 days 10,000 Active -Any additional poster Valid for 14 days 13 Active -A5 1-1000 posters Valid for 14 days 7,500 Active -Any additional poster Valid for 14 days 7 Active 1-5934 Handbills/fliers (per session) -1-1000 fliers 3,000 Active -Any additional flier per session 5 Active 1-5935 Removal of illegal posters/handbills by County 1-1000 fliers 5,250 Active Pop Outs Application 500 New Annual charges Per side 1,000 New

PART XI ROADS, PUBLIC WORKS AND TRANSPORT




Government

Remarks

1-6000 Access Roads Levy 1-6003 Laying of cable along road reserve per meter 1,000 Active



PROPOSED Remarks

1-6000 Access Roads Levy 1-6003 Laying of cable along road reserve per meter 100 per annum Active Way leave Way leave for Telecommunication and Kenya Power Poles /man-holes Per pole/man-hole

Per annum 500 New

Telecommunication Mast / Booster Per Mast/Booster Per annum

50,000 New

Page | 17


PART XII TRAFFIC & PARKING



PROPOSED Remarks

Enclosed parking i.e. passenger service vehicles Consolidated County Parking sticker for PSV: PSV (Above 30 passengers) Before 10th Per month 9,800 New PSV (Above 30 passengers) After 10th Per month 11,400 New PSV (Between 20-30 passengers) Before 10th Per month 7,800 New PSV (Between 20-30 passengers) After 10th Per month 9,300 New PSV (Between 7-19 passengers) Before 10th Per month 5,000 New PSV (Between 7-19 passengers) After 10th Per month 6,300 New PSV (Below 7 passengers) Before 10th Per month 4,000 New PSV (Below 7 passengers) After 10th Per month 5,000 New Taxi: Pick-ups per month Before 10th Per month 3,800 New Taxi: Pick-ups per month After 10th Per month 4,700 New PART XIII TRADE AND TOURISM

PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of ITEM Particulars of existing and proposed charges UNIT OF

MEASURE CURRENT

Nakuru County Government

Remarks

1-7000 MARKET ENTRY FEE - Market Receipt Per receipt 360 Active 1-7002 Fruits per crate/carton 35 Active per wheelbarrow 35 Active per 90Kg Bag 50 New 1-7003 Vegetables per crate 35 Active per wheelbarrow 35 Active per 90Kg Bag 50 Active 1-7004 Cereals/legumes per Bag(90kg) 50 active 1-7005 Potatoes/yams/cassava/carrots Canter 3-6 tonnes 800 Active 1-7008 Sugarcane Lorry 7-10 tonnes 3,000 Active

Lorry above 10 tonnes 5,000 Active

per pick up 400 Active per handcart 150 Active per trailer 7,000 Active 1-7009 Bananas per pick up 400 Active per handcart 150 Active Lorry 7-10 tonnes 3,000 Active


per trailer 7,000 Active Page | 18


TRADE AND TOURISM PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of



Government

Remarks

1-7010 Pumpkin/water melon per pick up 600 Active per handcart 300 Active Canter 3-6 Tonnes 2,500 Active Lorry 7-10 tonnes 6,000 Active


Per trailer 10,000 Active Nakuru East Top Market 1-7107 Photo me per month 1,500 Active Seller Outside Major Centres 1-7305 Open air retailers without structures Per day 20 Active 1-7306 With structures within designated county markets Per day 40 Active 1-7307 Hardware, clothing and stationary Per day 20 Active PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of


PROPOSED Remarks

1-7000 MARKET ENTRY FEE

- Market receipt /Monthly open air receipt (on or before 10th day of every month)

per receipt 360 Active

Search fees - License per license 500 New - Market receipt /Monthly open air receipt (after 10th day of every month) per receipt 660 New

MARKET ENTRY FEE 1-7002 Fruits per crate/carton 40 Active per wheelbarrow 40 Active

Canter less than 3 tonnes 1,000 Active

Up to 90 Kg 40 New Above 90kg bag 50 active 1-7003 Vegetables per crate 40 Active per wheelbarrow 40 Active Up to 90 Kg 40 New Above 90kg bag 50 Active 1-7004 Cereals/legumes Up to 90 Kg 40 Active Above 90kg bag 50 Active 1-7005 Potatoes/yams/cassava/carrots

Canter up to 2 tonnes 700

Canter 3-6 tonnes 1,000 Active 1-7008 Sugarcane Lorry 7-10 tonnes 2,000 Active


per pick up 500 Active Page | 19


TRADE AND TOURISM PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of


PROPOSED Remarks

per handcart/tuktuk 200 Active

per trailer 5,000 Active 1-7009 Bananas per pick up 500 Active


Lorry 7-10 tonnes 2,000 Active


per trailer 5,000 Active 1-7010 Pumpkin/water melon per pick up 500 Active


Canter 3-6 Tonnes 1,000 Active Lorry 7-10 tonnes 2,000 Active


Per trailer 7,000 Active Hardware, clothing and stationary 1 square metre 40 New Open air retailers 2 square metre 20 New With structures per day 40 New Empty Vehicles Entering the Market Tuktuk 50 New Handcart 50 New Pick-Ups 100 New Canters 3-6 tonnes 200 New 7-10 tonnes 1,000 New Over 10 tonnes 1,500 New Trailers 2,000 New Nakuru East Top Market 1-7107 Photo Booth (Photo Me) per month 1,100 Active Penalty on Stalls after 10th of every month per week 100 New Seller Outside Major Centres 1-7305 Open air retailers without structures Per day 40 Active 1-7306 With structures within designated county markets Per day 60 Active 1-7307 Hardware, clothing and stationary Per day 40 Active

Page | 20


SECOND SCHEDULE PART I

PROPOSED DELETION - Delete the Following Codes, Description, Fees and Charges and Taxes There Of CURRENT

BRIM CODE

CATEGORIES OF BUSINESS (SBP + Application + Conservancy + Polythene as applicable)

Zone A (9) Zone B (6) Zone C (5) REMARKS Nakuru Town Molo, Njoro, Gilgil,

Naivasha, Bahati, Subukia, Rongai, Mai

Mahiu Towns

Other Center

PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of PROPOSED

BRIM CODE

CATEGORIES OF BUSINESS (SBP + Application + Conservancy + Polythene.as applicable)

Zone A (9) Zone B (6) Zone C (5) REMARKS Nakuru (East & West) Sub

Counties.

Molo, Njoro, Gilgil, Naivasha, Bahati,

Rongai Sub Counties.

Kuresoi North and South,

Subukia Sub Counties.

PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of CURRENT 100: GENERAL TRADE, WHOLESALE, RETAIL, SHOPS AND SERVICES. GENERAL TRADE, WHOLESALE, RETAIL, SHOPS AND SERVICES. Including: Distributors, Traders, Wholesalers,

Hypermarkets, Departments Stores, Supermarkets, Show Rooms, and Boutiques, Exhibitions, Retail Shops & Stores, Take - away Butcheries, Personal Services Providers and Kiosks

102 Hyper Super markets Large Multi- Department Store, Over 100 employees/ premises over than 5,001 m2 / Prime Location

100,000 80,000 70,000 ACTIVE

103 Mega Store, Supermarkets/Wholesalers, 51 to 100 employees/ premises over than 3,001 – 5,000 m2 / Prime Location

80,000 60,000 60,000 ACTIVE

105 Large Trader , Shop or Retail Service Over 20 to 50 employees and premises over than 300 – 3000m2 / Prime Location

25,000 12,000 10,000 ACTIVE


BRIM CODE



Counties.





100: GENERAL TRADE, WHOLESALE, RETAIL, SHOPS AND SERVICES. GENERAL TRADE, WHOLESALE, RETAIL, SHOPS AND SERVICES. Including: Distributors, Traders, Wholesalers,

Hypermarkets, Departments Stores, Supermarkets, Show Rooms, Boutiques, Exhibitions, Retail Shops & Stores, Take away Butcheries, Kiosks, Chemists and Personal Services Providers Including Salons, Barber shops, Car wash Services.

102 Hyper Super markets Large Multi- Department Store, Over 120 employees/ premises over than 5,001 m2 / Prime Location

100,000

80,000

70,000 ACTIVE

103 Mega Store, Supermarkets/Wholesalers, 80 to 120 employees/ premises over than 3,001 – 5,000 m2 / Prime Location

80,000

60,000

60,000 ACTIVE

104 Large Trader , Chemist Shop or Retail Service Shop Over 50 to 80 employees and premises over than 2001 – 3000m2 / Prime Location

50,000

35,000

35,000 NEW

105 Large Trader , Chemist Shop or Retail Service Shop Over 20 to 50 employees and premises over than 300 – 2000m2 / Fair Location

25,000

12,000

10,000 ACTIVE

Page | 21


PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of CURRENT 300:TRANSPORT, STORAGE & COMMUNICATIONS Including: Maritime & Air Lines, International Carriers, Freight Forwarders , Transportation Companies operating Taxis-

Matatu- Buses- Lorries- Planes- Boats Driving Schools , Tour / Safari Operators, Owned and hired vehicles, Fixed Line and wireless communication providers/IT support Companies, Private vehicle parking / Petrol Stations, Storage facilities, Cold storage facilities, Publishing Co- newspapers , Books , Texts Telephone Co-, Radio /TV Broadcasters, Film Producers, Internet Provider

325 Large Petrol Filling Station Over 6 pumps or with garage-workshop and retail shop

40,000

40,000

40,000 ACTIVE

330 Medium petrol Filling Station From 4 to 6 pumps or with garage-workshop or retail shop

35,000

35,000

35,000 ACTIVE

335 Small Petrol Filling Station Up to 3 pumps and without garage- workshop or retail shop

20,000

20,000

20,000 ACTIVE

345 Medium Cold Storage Facility up to 100m2, Insulated walls, cold production equipment

30,000

30,000

30,000 ACTIVE

355 Large Storage Facility Over 5000m2 Go down, Warehouse, Liquids Storage Tanks Complex

55,000

55,000

55,000 ACTIVE

360 Medium Storage Facility From 1000 to 5000 m2 , Go down, Warehouse, Storage Tanks Complex

25,000

25,000

25,000 ACTIVE

365 Small Storage Facility Up to 1000m2 , Go down , Warehouse, Storage Tanks Complex

10,000

10,000

10,000 ACTIVE


BRIM CODE



Counties.





300:TRANSPORT, STORAGE & COMMUNICATIONS Including: Maritime & Air Lines, International Carriers, Freight Forwarders , Transportation Companies operating Taxis-

Matatu- Buses- Lorries- Planes- Boats Driving Schools , Tour / Safari Operators, Petrol Stations, Storage facilities, Cold storage facilities, Publishing Co- newspapers , Books , Texts Telephone Co-, Radio /TV Broadcasters, Internet Provider, Booking office

325 Large Petrol Filling Station Over 6 pumps or with garage-workshop and retail shop

35,000

30,000

30,000 ACTIVE

330 Medium petrol Filling Station From 4 to 6 pumps or with garage-workshop or retail shop

30,000

25,000

25,000 ACTIVE

335 Small Petrol Filling Station Up to 3 pumps and without garage- workshop or retail shop

15,000

10,000

10,000 ACTIVE

336 Kerosene Pump (1 pump only) 10,000 8,000 6,000 NEW

345 Medium Cold Storage Facility FROM 101m2 to 1000m2 , Insulated walls , cold production equipment

55,000 55,000 55,000 ACTIVE

355 Large Storage Facility Over 500 m2 Go down, Warehouse, Liquids Storage Tanks Complex

55,000

55,000

55,000 ACTIVE

360 Medium Storage Facility From 101 to 500 m2 , Go down , Warehouse, Storage Tanks Complex

25,000

25,000

25,000 ACTIVE

365 Small Storage Facility Up to 100m2 , Go down , Warehouse, Storage Tanks Complex

10,000

10,000

10,000 ACTIVE

395 Other Transport , Storage and Communications, Filling Stations

8,000

6,000

6,000 ACTIVE

Page | 22



CURRENT 400: AGRICULTURE , FORESTRY AND NATURAL RESOURCES Including: Production of coffee , Tea , Fruits , Flowers , Grains and Cereals; Grains Storage and Processing , Posho Mill ,

Bakeries & Rice Mills, Forestry and Timber Products , Sawmill , Timber Yards: Animal Breeder: Dairy Products Processing , Butcheries Slaughter Houses, Fishing, Mining and other Natural Resource Extractive Activities

415 Small Agricultural Producer/ Processor/ Dealer Exporter Up to 10 employees

10,000

10,000

10,000 ACTIVE

495 Other Agricultural Forestry and Natural Resources 10,000

10,000

10,000 ACTIVE


PROPOSED BRIM CODE



Counties.





400: AGRICULTURE , FORESTRY AND NATURAL RESOURCES Including : Production of coffee , Tea , Fruits , Flowers , Grains and Cereals; Grains Storage and Processing , Posho Mill ,

Bakeries & Rice Mills, Forestry and Timber Products , Sawmill , Timber Yards: Animal Breeder: Dairy Products Processing , Butcheries Slaughter Houses , Fishing , Water Exhausters Mining and other Natural Resource Extractive Activities

415 Small Agricultural Producer/ Processor/ Dealer Exporter Up to 10 employees

10,000

8,000

5,000 ACTIVE

490 Large Forestry, Timber yards and Sawmills above 1000m2

65,000

50,000

50,000 NEW

491 Medium Forestry, Timber yards and Sawmills from 501m2 to 1000m2

30,000

20,000

20,000 NEW

492 Small Forestry, Timber yards and Sawmills below 500m2

8,000

6,000

6,000 NEW

495 Other Agricultural Forestry and Natural Resources 8,000

6,000

4,000 ACTIVE

PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of CURRENT 500. ACCOMODATION AND CATERING Including: International Hotels, Tourists Camps, Outside Catering, Lodging Houses, Restaurants, Bars, Eating houses, Tea

and Coffee Houses, Butcheries with Meat Roasting & /or Soup Kitchen facilities, Membership Clubs , Night Clubs & Casinos

552 Medium Eating House: Snack Bar: Tea House ''Hotel'', Outside catering no lodging, No Alcohol served. From 6 to 20customers

14,000

10,000

8,000 ACTIVE

555 Small Eating House: Snack Bar: Tea House ''Hotel'', outside catering, No lodging, No Alcohol served. Up to 6 customers.

10,000

8,000

4,000 ACTIVE

595 Other Catering and Accommodation

7,000

4,200

3,500 ACTIVE

Page | 23



BRIM CODE



Counties.





500. ACCOMODATION AND CATERING Including: International Hotels , Tourists Camps, Lodging Houses, Restaurants, Bars, Eating houses, Tea and Coffee

Houses, Butcheries with Meat Roasting & /or Soup Kitchen facilities, Membership Clubs , Night Clubs & Casinos, Hostels

552 Medium Eating House: Snack Bar: Tea House ''Hotel'', Outside catering no lodging, No Alcohol served. From 6 to 20customers

14,000

8,000

6,000.00 ACTIVE

555 Small Eating House: Snack Bar: Tea House ''Hotel'', outside catering, No lodging, No Alcohol served. Up to 6 customers.

10,000

6,000

4,000.00 ACTIVE

595 Other Catering and Accommodation, Butchery with Soup

7,000

4,000

3,500.00 ACTIVE

PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of CURRENT 600: PROFESSIONAL, TECHNICAL SERVICE AND FINANCIAL SERVICES

665 Mobile Money Transfer agent 13,000 9,000 9,000 ACTIVE PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of PROPOSED

BRIM CODE



Counties.





600: PROFESSIONAL , TECHNICAL SERVICE AND FINANCIAL SERVICES

662 Multi Money and Bank Agents 25,000 20,000 20,000.00 NEW 663 Large Mobile Money Transfer agent above 4

employees / 4 Tellers 20,000 15,000 15,000.00 NEW

664 Medium Mobile Money Transfer agent 2-4 employees / 2-4 Tellers

13,000 10,000 10,000.00 NEW

665 Small Mobile Money Transfer agent with one person operating individually

10,000 8,000 8,000.00 NEW


CURRENT 700: PRIVATE EDUCATION, HEALTH AND ENTERTAINMENT Including: Private education institutions such as Universities, Polytechnics institutes, Professional Teaching centers

teaching computers-management- accountancy-secretarial or other technical professions, Secondary and Primary schools, Nursery School, Private Health Clinics and Doctor's are Surgeries; Consulting offices of Doctors, Dentist, Physiotherapy, Psychologists & other health Professionals. Herbalists and Traditional Medicine Practitioners. Entertainment Facilities such as Cinema, Theatre, Video, Amusement Arcade, Juke box Arcade, Game Machines, Sports Club, Gym, Massages parlours, Health Clubs.

702 Mega Private Higher Education Institutions Any type of Private University, College or Higher Education Institution Over 200 students

100,000

100,000

100,000 NEW

Page | 24


705 Private Higher Education Institutions Any type of Private University, College or Higher Education Institution. 100-200 students

60,000

60,000

60,000 ACTIVE

795 Other Private Health, and Entertainment Services 8,000 8,000 8,000 ACTIVE PROPOSED INSERTION-Insert the Following Codes, Description, Fees and Charges and Taxes There Of

PROPOSED BRIM CODE



Counties.





700: PRIVATE EDUCATION, HEALTH AND ENTERTAINMENT Including: Private education institutions such as Universities, Polytechnics institutes, Professional Teaching centers

teaching computers-management- accountancy-secretarial or other technical professions, Secondary and Primary schools, Nursery School, Baby Day Care, Private Health Clinics and Doctor's Surgeries; Consulting offices of Doctors, Dentist, Physiotherapy, Psychologists & other health Professionals. Herbalists and Traditional Medicine Practitioners. Entertainment Facilities such as Cinema, Theatre, Video, Amusement Arcade, Juke box Arcade, Game Machines, Sports Club, Gym.

702 Mega Higher Education Institutions Any type of Private University, College or Higher Education Institution Over 200 students

100,000

100,000

100,000 NEW

705 Higher Education Institutions Any type of Private University, College or Higher Education Institution. 100-200 students

60,000

60,000

60,000 ACTIVE

775 Baby Day Care 6,000 3,000 3,000 NEW

776 Large education institution including ECDs (Over 60 pupils)

14,000

8,000

8,000 NEW

777 Medium education institution including ECDs (31 - 60 pupils)

8,000

5,000

5,000 NEW

778 Small education institution including ECDs (1-30 pupils)

5,000

4,000

4,000 NEW

795 Other Private Health, and Entertainment Services 8,000 6,000 6,000 ACTIVE PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of

CURRENT 800: INDUSTRIAL PLANTS, FACTORIES, WORKSHOPS & CONTACTORS

805 Large Industrial Plant Over 75 employees or premises from 100m2 to 2,500 m2

110,000

110,000

110,000 ACTIVE

835 Small workshop/ Service Repair Contractor. UP to 5 employees or premises from 25m2

12,000

8,000

6,000 ACTIVE

895 Other manufacturer, Workshop, Factory, Contractor 12,000

6,000

4,000 ACTIVE


BRIM CODE



Counties.





800: INDUSTRIAL PLANTS, FACTORIES, WORKSHOPS & CONTACTORS 805 Large Industrial Plant Over 75 employees or

premises above 2,500 m2 110,000 110,000 110,000 ACTIVE

835 Small workshop/ Service Repair Contractor. UP to 5 employees or premises from 25m2

10,000 7,000 5,000 ACTIVE

895 Other manufacturer, Workshop, Factory, Contractor 10,000 4,000 3,000 ACTIVE

Page | 25


THIRD SCHEDULE PART I

TOURISM PROPOSED DELETION-Delete the Following Codes, Description, Fees and Charges and Taxes There Of

PARK ENTRY -LAKE NAKURU

PARK AND HELLS GATE Mt Longonot L Nakuru park Hells Gate Lake Elementaita/

Naivasha

RESIDENT TIT005

Adult

300

1,000 300 200 Active

Children and students

100

200 100 100 Active EAST AFRICA- Residents TIT006

Adult

400

1,200 400 300 Active

Children and Students

150

300 200 150 Active EAST AFRICA-Non Residents(IN US DOLLARS) TIT007

Adults

80

80 40 80 Active

Children and Students

40

40 10 40 Active VEHICLE CHARGES PER DAY TIT008

Less than 6 seats

100

100 100 100 Active

6-12 seats

500

500 500 500 Active

13-24 seats

2,000

2,000 2,000 2,000 Active

25-44 seats

3,000

3,000 3,000 3,000 Active

45 to above

4,000

4,000 4,000 4,000 Active Trucks Delivery per day

1-3 tonnes

700

700 700 700 Active

4-7 tonnes

2,500

2,500 2,500 2,500 Active

8 and above

3,500

3,500 3,500 3,500 Active Annual Fee for Vehicles Stations in the Park PSV<5 seats and commercial/vehicle <2 tonnes

7,500

7,500 7,500 7,500 Active

PSV 5-12 seats and commercial/vehicle 2-5 tonnes

12,500

12,500 12,500 12,500 Active

PSV 13 seats and above + commercial >5 tonnes

25,000

25,000 25,000 25,000 Active

Page | 26


OBJECTS AND REASONS

Part II of the Bill proposes to amend the principal Act by introducing new sources of revenue. This is in line with the constitution the fourth schedule that devolved functions to the county thus mandating it to offer services with respect to the functions thus the respective fees and charges.

Part IV is amended to add a new measure that can be used to ensure that revenue is conveniently remitted by use mobile cash payments.

Part VIII is amended by adding one other way that can be used by the County to avoid evading of payment of the county revenue, by categorization of business into small, medium and large will ensure equity and fairness as envisaged by the constitution.

Page | 27