REPORT ON THE REVISION OF THE NAKURU COUNTY FINANCE ACT 2013

REPORT ON THE REVISION OF THE NAKURU COUNTY

FINANCE ACT 2013BY:

THE COMMITTEE ON FINANCE BILL 2014

INTRODUCTION

Pursuant to Section 132(1) PFM Act 2012, a committee spearheading the revision of the Finance Act 2013 was constituted on the 16th May 2014 consisting of 6 members.

TERMS OF REFERENCE

1. Coordinate the revision of the taxes and fees levied according to Section 132(3) (a) of the PFM Act 2012.

2. Coordinate activities leading to participation of Citizens and interest groups with the Sub Counties in the preparation of the Draft Finance Bill.

3. Analyze the impact of proposed changes on development, investments and growth.

4. Identify new sources of revenue as per the devolved functions.

5. Compile the Draft Finance Bill for Tabling to the Executive before onward transmission to the County Assembly.

DELIBERATIONS OF THE COMMITTEE

The committee held its first meeting on the 26th May 2014. The committee’s structure was formalized through the election of a Chairman, Vice Chairman and a Secretary.

A program was then set up to deliver the committees’ mandate which would factor in consultations with Sub County Administrators, County Revenue officers, representatives from various County Departments, business community, members of the public and other stakeholders.

Further a secretariat was constituted with two additional members with the specific role of collecting, analyzing and recording all memoranda from stakeholders.

DELIBERATIONS OF THE COMMITTEE

The committee sent out invitations to the members of the public and other stakeholders, through leading dailies (Nation, The People’s Daily and the Star newspapers) on Thursday 29th May 2014 and Friday 30th May 2014, informing them of the process of the revision of the Finance Act 2013 and therefore inviting them to forward their proposals/memoranda on the same.

Further, the Committee also sent out letters to various line ministries through their respective Chief Officers and to the Sub County Revenue Officers on Monday 9th June 2014, requesting them to send their Proposals/Memoranda on the revision of the Finance Act 2013.

STAKEHOLDER’S ANALYSISThe committee acknowledged the

importance of carrying out a stakeholders’ analysis at the beginning of the process so as to identify the key stakeholders, assess of their interests and the ways in which these interests affect the process of the revision of the Finance Act 2013 and the viability of the entire exercise.

It was important to identify from the onset the below:1. The interests of stakeholders in relation to

the process’ objectives.2. The actual and potential conflicts of

interest between the stakeholders’.

STAKEHOLDER’S ANALYSIS

3. To identify the viability of this process and its impact of the proposed changes on development, investment, employment and economic growth.

4. To create an overall picture on how this process should be carried out.

5. To identify relationships between different stakeholders.

STAKEHOLDER’S ANALYSIS The committee then came up with the

stakeholder’s analysis report detailing:

1. The stakeholders’ stake in project

2. Their impact on the process,

3. What the committee would expect from them,

4. The stakeholders’ perceived attitudes and risk,

5. The stakeholders management strategy and their responsibilities.

STAKEHOLDER’S ANALYSIS This would help the committee to consider

all those who will be directly affected by this process and think about how this process might also be affected by them.

The committee then set up a Stakeholders’ Engagement Matrix that outlined the considerations taken and to be taken in the future communication/association with the stakeholders.

DELIBERATIONS WITH THE REVENUE OFFICERS AND VARIOUS DEPARTMENTS.The Committee held meetings with

the Sub County Revenue Officers and representatives from various departments on Wednesday 11th June 2014 to Friday 13th June 2014.

The committee then consolidated the Draft Finance Bill 2014 after careful consideration of all the inputs from all stakeholders who had presented their proposals through Memoranda.

PUBLICITY AND AWARENESS DRIVE

The committee is committed to ensure complete openness, accountability and public participation pursuant to Section 132(1) of the Public Finance Management Act together with the provision of Article 201 of the Constitution. To adhere to the above, the committee set out the below measures.

1. Publishing a Public Notice in the Newspapers (Nation, Standard and The Star Newspapers) on Sunday, 17th August 2014 and Monday 18th August 2014, informing the members of the public of the Draft Bill and inviting them to submit comments and proposals on the same.


2. The committee also publicized the Draft Bill through local radio stations namely, Radio Amani and Kass Fm.

3. Dissemination of over 2000 copies of the Draft Bill to the members of the public, through Sub County Administrators, for their deliberation and feedback before a scheduled public participation meeting. In addition, copies of the draft bill were circulated to the Chairmen and Secretaries of over 35 stakeholders comprising of business associations from all sectors of the economy.


4. Pursuant to the section 161 of the Public Finance Management Act (PFM) 2012 which requires County Government to seek the views of the Cabinet Secretary to the National Treasury before imposing any tax or revenue raising measures under the article 209 of the Constitution, the committee sent out copies of the Draft Bill to the Cabinet Secretary, National Treasury as well as to the Chairman of the Commission on Revenue Allocation. The Committee is still waiting to receive feedback from these National Government Entities.


5. In order to effectively reach out to the masses, the planned publicity exercise entailed hire of organized and professional publicities team to make public announcements and deliver standard message on the content of the draft amendments across all Sub Counties, In addition, the publicity invited stakeholders to submit their memoranda in writing while observing the prescribed deadlines.

6. The Committee also availed a copy of the draft Finance Bill 2014 to the ICT Department for uploading to the Nakuru County Government Website.

FEEDBACK FROM THE PUBLICITY AND AWARENESS DRIVE

The committee has received considerable amount of inputs from the just concluded publicity and awareness drive.

Due to the technical nature of the amendments in the Finance Bill, The Bill has been greatly misinterpreted, e.g. the Matatu Association and the Nakuru County Private Medical Practitioners.

Going forward, it is the recommendation of the committee that the stakeholders/business associations be made to understand the amendments for correct interpretation.

FEEDBACK FROM THE PUBLICITY AND AWARENESS DRIVE

Some stakeholders have complained that they had not received information in time or had an opportunity to take a look at the Draft Finance Bill despite the committee having sent them copies through their respective business associations.

Further, the individual business association proposed that there be a stakeholders meeting with the committee before the actual public participation is done in order to build a consensus and goodwill from the business community.

The committee is hopeful that there will be much more responses across the board on the Draft Finance Bill 2014.

OTHER PLANNED ACTIVITIESThe committee is currently assessing

the inputs submitted by the members of the public, the stakeholders and from the County Government departments on the Draft Bill. Therefore, the committee anticipates that:

1. The Compilation of all the feedback from the Publicity and Awareness Activities will be done on Friday 22nd August 2014.

2. Submission of the final Draft Bill 2014 to the County Executive will be done on Monday 25th August 2014.

OTHER PLANNED ACTIVITIES3. To carry out a joint public

participation with the County Assembly’s Budget and Appropriation Committee from Monday 1st September 2014 to Wednesday 10th September 2014.

CHALLENGESThis process has faced some

challenges like:

1. Late submission of memoranda from members of the public, stakeholders also various county departments despite timely notification in the leading dailies (Nation, The People’s Daily and the Star newspapers) on the 29th and 30th May 2014.

2. Some County Government Departments were yet to submit proposals on the revision of the Finance act 2013 before the publicity of the draft bill.

CHALLENGES3. Delayed implementation of the

planned work activities due to lack of timely facilitation.

4. Misinterpretation of the technical amendments in the finance bill 2014.

CONCLUSIONHaving gone through all the above steps

in the formulation of the Draft Finance 2014, that is engaging the members of the public, the stakeholders, revenue officers and various County Government departments. It is the committee’s feeling that this draft bill is remarkably inclusive and takes into account the principles of equity, certainty and ease of revenue collection.

The Committee considered the impact of the proposed changes on development, investment, employment and economic growth.

CONCLUSIONThe draft bill was shared with the

National Treasury to ensure consistency with the National Government tax regime i.e. taking into account the domestic, regional and international tax trends.

The draft bill was also shared with the Commission for Revenue Allocation (CRA) as per Section 132 (3) (a) of the PFM Act 2012 and to ensure consistency with the Division of Revenue Act.

CONCLUSIONThe committee is looking forward to

the next phase of this program and hopes for cooperation from all quarters to ensure a successful process.

The committee envisages that the Draft Finance Bill 2014 will be accepted by the County Executive Committee and further be approved by the County Assembly to enable the County Government to meet its projected revenue potential.

DRAFT COPY OF

COUNTY GOVERNMENT OF

NAKURUFINANCE 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



APPLICABLE

10- Royalties

11- Outdoor advertising

12- Market fees

13- County Parks fees

14- Health charges and fees

15- Parking fee



APPLICABLE

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.



APPLICABLE

21- Conveyancing charges

22- Firefighting and disaster management

23- Hire of vehicles and plants.

24- Weights and Measures

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

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.

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.

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.

FIRSTSCHEDU

LE

FIRST SCHEDULEPART 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 MEASUR

E

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


UNIT OF MEASURE

PROPOSED (Revenue Officers & Ministries)

Remarks

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

PROCUREMENT DEPT

1-1011Damage/Loss occasioned on County property

as per 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)



UNIT OF MEASURE

PROPOSED (Revenue Officers & Ministries)

Remarks

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

PROCUREMENT DEPT

1-1011Damage/Loss occasioned on County property

as per 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)

New

PART II

AGRICULTURE, LIVESTOCK AND FISHERIES



UNIT OF MEASUR

E


Government

Remarks

Private slaughter houses:

1-2019 Sale of manure

one tonne

1,000 Active


ITEM

Particulars of existing and proposed charges

UNIT OF MEASURE

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



UNIT OF MEASURE

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

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

ITEM


UNIT OF MEASUR

E


Government

Remarks

1-2111

Flower Cess Gross Turnover

1% of turnover

Active

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


UNIT OF MEASURE

PROPOSED

Remarks

1-2111

Flower Cess Gross Turnover

15/= sq. m of cultivated land

Active

PART IV

ENVIRONMENT,WATER AND NATURAL RESOURCES



UNIT OF MEASURE

CURRENT

Remarks

1-2303

Timber harvesting/processing companies

1% of turnover

1% of turnover

Active



UNIT OF MEASURE

PROPOSED

Remarks

GOING OUTSIDE NAKURU COUNTY(Subheading)

Per Trip Active

WITHIN NAKURU COUNTY Sand -pickup Per Month 10,000 New -tractor Per Month 10,000 New -canter Per Month 10,000 New -lorry 1-2 tonnes Per Month 10,000 New -lorry 7 tonnes Per Month 10,000 New -lorry above 10 tonnes Per Month 10,000 New -trailer Per Month 10,000 New Stones -pickup Per Month 10,000 New -tractor Per Month 10,000 New -canter Per Month 10,000 New -lorry 1-2 tonnes Per Month 10,000 New -lorry 7 tonnes Per Month 10,000 New -lorry above 10 tonnes Per Month 10,000 New -trailer Per Month 10,000 New



UNIT OF MEASURE

PROPOSED

Remarks

Murram -pickup Per Month 10,000 New -tractor Per Month 10,000 New -canter Per Month 10,000 New -lorry 1-2 tonnes Per Month 10,000 New -lorry 7 tonnes Per Month 10,000 New -lorry above 10 tonnes Per Month 10,000 New -trailer Per Month 10,000 New Ballast -pickup Per Month 10,000 New -tractor Per Month 10,000 New -canter Per Month 10,000 New -lorry 1-2 tonnes Per Month 10,000 New -lorry 7 tonnes Per Month 10,000 New -lorry above 10 tonnes Per Month 10,000 New -trailer Per Month 10,000 New1-2303

Timber harvesting/processing companies

What is payable to the National Government

Active

PART V

HEALTH



UNIT OF MEASUR

E


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

PART V

HEALTH



UNIT OF MEASUR

E


Government

Remarks


1-3117 Liquor license fee and Report

2,500 Active



Single storey

500 Active

Multi storey>1

800 Active



UNIT OF MEASURE


Government

Remarks

Vermin and rodent control 1-

3227Spraying 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


Item Particulars of existing and proposed charges

Unit of Measure

CURRENT Nakuru County Government

Remark

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



UNIT OF MEASURE


Remarks

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 Active

1-3415 Conservancy on County general estate

per household per month

30 Active

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



UNIT OF MEASURE

PROPOSED

Remarks

1-3006 Polio vaccination

per person

500 New


Liquor license Report 2,000 New

1-3117

Liquor license fee 2,500 Active



Single storey 3,000 Active

Multi storey>1 10,000 Active



UNIT OF MEASURE

PROPOSED

remarks

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



UNIT OF MEASURE

PROPOSED Remarks

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 Align to National Government

Active



UNIT OF MEASURE

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 Align to National Government

Active


ITEM


UNIT OF MEASURE

PROPOSED REMARKS

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



UNIT OF MEASURE


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



UNIT OF MEASURE


Remarks

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



UNIT OF MEASURE


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 groupsper certificate

1,000 Active

1-4705 Renewal of certificateper certificate

300 Active

1-4706 Replacement of certificateper certificate

200 Active

1-4707Registration of Community Based Organization

per certificate

1,000 Active

1-4708Renewal of Community Based Organization certificate

per certificate

500 Active

1-4709Registration of Non-Government Organizations

per certificate

3,000 Active

1-4710Renewal of Non-Government Organization certificate

per certificate

2,000 Active

1-4711 Presiding of group Election per group 1,000 Active



UNIT OF MEASURE

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 rallyPer day or Part Thereof

10,000 New

ReligiousPer day or Part Thereof

5,000 New

Commercial activitiesPer day or Part Thereof

8,000 New

Musical ExtravaganzaPer day or Part Thereof

8,000 New

WeddingPer day or Part Thereof

8,000 New

Drama/music festivalsPer day or Part Thereof

5,000 New

Cultural festivalsPer day or Part Thereof

5,000 New


ITEM


UNIT OF MEASURE

PROPOSED

REMARKS

Lanet Social Hall


7,000 New


3,500 New


6,000 New


6,000 New


6,000 New



UNIT OF MEASURE

PROPOSED

Remarks


3,500 New


3,500 New

Old Town Hall


15,000 New


5,000 New


10,000 New


10,000 New


10,000 New


5,000 New


5,000 New



UNIT OF MEASURE

PROPOSED

REMARKS

OTHER HALLS

Political rally

Per day or Part Thereof

7,000 New

Religious


3,000 New

Commercial activities


5,000 New

Musical Extravaganza


5,000 New

Wedding


5,000 New

Drama/music festivals


3,000 New

Cultural festivals Per day or Part Thereof

3,000

New


ITEM PARTICULARS OF EXISTING AND PROPOSED CHARGES

UNIT OF MEASURE

PROPOSED

REMARKS

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


ITEM


UNIT OF MEASUR

E

PROPOSED Remarks

Water Containers

1000 litres Full Day 400 New

Half Day 300 New


Half Day 100 New


Half Day 100 New


ITEM Particulars of existing and proposed charges UNIT OF MEASURE

PROPOSED

Remarks

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



PROPOSED

Remarks

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


ITEM

PARTICULARS OF EXISTING AND PROPOSED CHARGES

UNIT OF MEASURE

PROPOSED

REMARKS

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



UNIT OF MEASURE


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



Unit Of Measure

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


ITEM Particulars of existing and proposed charges Unit Of Measure

Proposed Remarks

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 Feesper application

500 New

Registration of Caveatsper application

1,000 New

Leasesper document

10,000 New

PART VIII

BUILDING PLAN APPROVAL



UNIT OF MEASURE


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

BUILDING PLAN APPROVAL


ITEM


UNIT OF MEASURE

PROPOSED

Remarks

Building Plan Approval application per plan 1,000 New

PART IX

HOUSING



UNIT OF MEASURE


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


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

HOUSING


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



UNIT OF MEASURE

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


month 2,000 Active


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

HOUSING


ITEM


UNIT OF MEASURE

PROPOSED

Remarks

1-5711 NAIVASHA SUB COUNTY

HOUSING

PHASE VI

SINGLE BED ROOM SELF CONTAINED Per

month 2,500 Active

PHASE VII

TWO BED ROOMPer

month 3,000 Active

STANDARD HOUSES

SELF CONTAINED 3 unitsPer month

10,000 Active

SELF CONTAINED 1 unitsPer month

10,000 Active

PART X

OUTDOOR ADVERTISEMENT



UNIT OF MEASUR

E


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 chargePer sq. ft.

200 Active

1-5932

Sandwich men advertisement (per person) during roadshows per day

1,000 Active




UNIT OF MEASURE


Remarks

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 postersValid for 14 days

20,000 Active


25 Active

-A5 1-1000 postersValid for 14 days

15,000 Active


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

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




UNIT OF MEASURE

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 postersValid for 14 days 10,000 Active


-A5 1-1000 postersValid for 14 days 7,500 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



UNIT OF MEASURE


Government

Remarks

1-6000 Access Roads Levy

1-6003

Laying of cable along road reserve per meter

1,000 Active

ROADS, PUBLIC WORKS AND TRANSPORT



UNIT OF MEASURE

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-holesPer pole/ man-hole Per annum

500

New

Telecommunication Mast / Booster Per Mast/ Booster Per annum

50,000 New

TRAFFIC & PARKING



UNIT OF MEASUR

E

CURRENT

Remarks

Motor cycle before 10th

-Nakuru town Per Month

500 Active

-Naivasha town Per Month

300 Active

-Molo town &others Per Month

300 Active

Bodaboda Bicycle charge per month before 10th


200 New


100 New


100 New

PART XII

TRAFFIC & PARKING



UNIT OF MEASUR

E

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



UNIT OF MEASURE

PROPOSED Remarks

Motor cycle before 10th


400 Active


200 Active


200 Active

Bodaboda Bicycle charge per month before 10th


100 New


100 New


100 New

PART XIII

TRADE AND TOURISM



UNIT OF MEASURE


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

TRADE AND TOURISM



UNIT OF MEASURE


Government

Remarks

1-7008

SugarcaneLorry 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


5,000 Active

per trailer 7,000 Active

TRADE AND TOURISM



UNIT OF MEASURE

CURRENT Remarks

1-7010 Pumpkin/water melon

per pick up

600 Active

Each 10 Active

per handcart

300 Active

Canter 3-6 Tonnes 2,500 Active

Lorry 7-10 tonnes

6,000 Active


7,000 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

TRADE AND TOURISMPROPOSED 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

TRADE AND TOURISM



UNIT OF MEASURE

PROPOSED Remarks

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


3,000 Active

per pick up 500 Active

TRADE AND TOURISM



UNIT OF MEASURE PROPOSED Remarks

per handcart/ tuktuk 200 Active

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

per handcart/ tuktuk 200 Active

Lorry 7-10 tonnes 2,000 Active

Lorry above 10 tonnes 3,000 Active

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

Each 10 Active

per handcart/tuktuk 200 Active

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

Lorry above 10 tonnes 4,000 Active

Per trailer 7,000 Active

TRADE AND TOURISM



UNIT OF MEASURE

PROPOSED Remarks

Hardware, clothing and stationary1 square metre 40 New

Open air retailers2 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

TRADE AND TOURISM



UNIT OF MEASURE

PROPOSED

Remarks

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

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



Polythene.as applicable)


Nakuru (East &

West) Sub Counties.


Naivasha, Bahati,

Rongai Sub Counties.

Kuresoi North and

South, Subukia Sub Counties.


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

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

PROPOSED BRIM CODE

CATEGORIES OF BUSINESS (SBP + Application + Conservancy +



Nakuru (East & West) Sub Counties.

Molo, Njoro, Gilgil, Naivasha, Bahati, Rongai Sub Counties.

Kuresoi North and


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


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


PROPOSED BRIM CODE



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

West) Sub Counties.


Naivasha, Bahati,


Kuresoi North and


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

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

35,000

30,000

30,000

ACTIVE

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

30,000

25,000

25,000

ACTIVE

335Small 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

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

55,000 55,000 55,000 ACTIVE

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

55,000

55,000

55,000

ACTIVE

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

25,000

25,000

25,000

ACTIVE

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

10,000

10,000

10,000

ACTIVE

395Other Transport , Storage and Communications, Filling Stations

8,000

6,000

6,000

ACTIVE

PROPOSED DELETION -Delete the Following Codes, Description,

Fees and Charges and Taxes There Of

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

495Other Agricultural Forestry and Natural Resources

10,000

10,000

10,000

ACTIVE


PROPOSED BRIM COD

E




Nakuru (East &

West) Sub Counties.


Naivasha, Bahati, Rongai Sub Counties.

Kuresoi North and

South, Subukia

Sub 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

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

10,000

8,000

5,000

ACTIVE

490Large Forestry, Timber yards and Sawmills above 1000m2

65,000

50,000

50,000 NEW

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

30,000

20,000

20,000 NEW

492Small Forestry, Timber yards and Sawmills below 500m2

8,000

6,000

6,000

NEW

495Other Agricultural Forestry and Natural Resources

8,000

6,000

4,000

ACTIVE


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

595Other Catering and Accommodation

7,000

4,200

3,500

ACTIVE


PROPOSED BRIM CODE



Zone A (9)

Zone B (6) Zone C (5) REMARKS

Nakuru (East & West) Sub

Counties.


Naivasha, Bahati,


Kuresoi North and


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 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

ACTIVE

595Other Catering and Accommodation, Butchery with Soup

7,000

4,000

3,500

ACTIVE


CURRENT 600: PROFESSIONAL, TECHNICAL SERVICE AND FINANCIAL SERVICES

665 Mobile Money Transfer agent 13,000 9,000 9,000 ACTIVE


PROPOSED BRIM CODE

CATEGORIES OF BUSINESS (SBP + Application +

Conservancy + Polythene.as applicable)


Nakuru (East &

West) Sub Counties.


Naivasha, Bahati,


Kuresoi North and

South, Subukia

Sub Counties.

600: PROFESSIONAL , TECHNICAL SERVICE AND FINANCIAL SERVICES 662 Multi Money and Bank Agents 25,000 20,000 20,000 NEW

663 Large Mobile Money Transfer agent above 4 employees / 4 Tellers

20,000 15,000 15,000 NEW

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

13,000 10,000 10,000 NEW

665 Small Mobile Money Transfer agent with one person operating individually

10,000 8,000 8,000 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

100,00

0

100,00

0

100,000

NEW

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 BRIM CODE



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.

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

705Higher 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

776Large education institution including ECDs (Over 60 pupils)

14,000

8,000

8,000 NEW

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

8,000

5,000

5,000 NEW

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

5,000

4,000

4,000 NEW

795Other Private Health, and Entertainment Services

8,000 6,000 6,000 ACTIVE


CURRENT

800: INDUSTRIAL PLANTS, FACTORIES, WORKSHOPS & CONTACTORS

805Large 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

895Other manufacturer, Workshop, Factory, Contractor

12,000

6,000

4,000

ACTIVE


PROPOSED BRIM CODE




Zone A (9)

Zone B (6)

Zone C (5)

REMARKS

Nakuru (East & West) Sub

Counties.


Naivasha, Bahati, Rongai

Sub Counties.

Kuresoi North and

South, Subukia

Sub 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

THIRD

SCHEDULE

PART ITOURISM

PROPOSED DELETION -Delete the Following Codes, Description, Fees and Charges and Taxes There Of PARK ENTRY -LAKE NAKURU PARK AND

HELLS GATE

Mt Longono

t

L Nakuru park

Hells Gate

Lake Elementait

a/ Naivasha

RESIDENT TIT005

Adult 300 1,000 300 200 ActiveChildren and students 100 200 100 100 ActiveEAST AFRICA- Residents

TIT006

Adult 400 1,200 400 300 ActiveChildren and Students 150 300 200 150 Active

EAST AFRICA-Non Residents(IN US DOLLARS)

TIT007

Adults 80 80 40 80 ActiveChildren and Students 40 40 10 40 Active


Mt Longon

ot

L Nakuru park

Hells Gate

Lake Elementait

a/ Naivasha

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


Mt Longono

t

L Nakuru

park

Hells Gate

Lake Elementait

a/ Naivasha

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

12,50

0

12,500 Active

PSV 13 seats and above + commercial >5 tonnes

25,000

25,000

25,00

0

25,000 Active

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.

OBJECTS AND REASONS 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.

REPORT ON THE REVISION OF THE NAKURU COUNTY FINANCE ACT 2013

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Transcript of REPORT ON THE REVISION OF THE NAKURU COUNTY FINANCE ACT 2013