Top Banner
GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION , 2020 LA NKWANTANANG - MADINA MUNICIPAL ASSEMBLY Resolved that by virtue of part III & V of the Local Governanace Act 2016 (Act 936) and the Guidelines for charging of Fees for the provision of services and facilities and granting of Licenses/Permits by Metropolitan/Municipal/District Assemblies, the following fees be charged by the La Nkwantanang Madina Municipal Assembly for the Financial Year 1st January to 31st December, 2020. BASIC RATE Under sections 146 (3) and (4) of the Act, a Basic Rate of Two Ghana Cedis (GH₡2.00) per both male and female shall be payable by all persons of 18 years and above, who reside within or own immovable property situated within the area of Authority of the La Nkwantanang - Madina Municipal Assembly, except persons exempted from payment of basic rate under the provision of section 149 (2) of the Act. PROPERTY RATE In addition to the Basic Rate, property owners shall be charged a General Rate per cedi of the rateable value of immovable property situated within the Administrative area of the La Nkwantanang-Madina Municipal Assembly except properties exempted from rating under the provision of section 149 (1) of the Act. The amounts shall be set out as follows: PER CEDI RESIDENTIAL PROPERTY 2020 1st Class Residential Area 0.0050 2nd Class Residential Area 0.0008 3rd Class Residential Area 0.0008 COMMERCIAL PROPERTY 0.006 INDUSTRIAL PROPERTY 0.04 CIVIC & CULTURAL PROPERTY 0.0010 MIXED USE PROPERTY 0.0025 UNASSESSED RESIDENTIAL PROPERTY 1st Class Residential Area Areas affected 1 Residential Building - Above 3 Storey 2,500.00 North Legon 2 Residential Building - 3 Storey 1,200.00 North Legon extension 3 Residential Building - 2 Storey 900.00 4 Residential Building - Single Storey 550.00 5 Ground Building - 4 bedrooms and above Self-contained 450.00 6 Ground Building - 3 bedrooms Self-contained 400.00 7 Ground Building - 2 bedrooms Self-contained 300.00 8 Ground Building - Single room Self-contained 200.00 9 Ground Building -Chamber and Hall 110.00 10 Single room 80.00 2nd Class Residential Area 1 Residential Building - Above 3 Storey 1,500.00 Madina East area 2 Residential Building - 3 Storey 850.00 Redco area 3 Residential Building - 2 Storey 750.00 Adenta West 4 Residential Building - Single Storey 450.00 P & T area 5 Ground Building - 4 bedrooms and above Self-contained 370.00 Ogbojo RATE IMPOST Page 1
53

GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

Jan 19, 2022

Download

Documents

dariahiddleston
Welcome message from author
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
Page 1: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

GENERAL

IMPOSITION OF RATES AND FEE-FIXING RESOLUTION , 2020

LA NKWANTANANG - MADINA MUNICIPAL ASSEMBLY

Resolved that by virtue of part III & V of the Local Governanace Act 2016 (Act 936) and the Guidelines

for charging of Fees for the provision of services and facilities and granting of Licenses/Permits by

Metropolitan/Municipal/District Assemblies, the following fees be charged by the La Nkwantanang

Madina Municipal Assembly for the Financial Year 1st January to 31st December, 2020.

BASIC RATE

Under sections 146 (3) and (4) of the Act, a Basic Rate of Two Ghana Cedis (GH₡2.00) per both male

and female shall be payable by all persons of 18 years and above, who reside within or own immovable

property situated within the area of Authority of the La Nkwantanang - Madina Municipal Assembly,

except persons exempted from payment of basic rate under the provision of section 149 (2) of the Act.

PROPERTY RATE

In addition to the Basic Rate, property owners shall be charged a General Rate per cedi of the rateable

value of immovable property situated within the Administrative area of the La Nkwantanang-Madina

Municipal Assembly except properties exempted from rating under the provision of section 149 (1) of the

Act. The amounts shall be set out as follows:

PER CEDI

RESIDENTIAL PROPERTY 2020

1st Class Residential Area 0.0050

2nd Class Residential Area 0.0008

3rd Class Residential Area 0.0008

COMMERCIAL PROPERTY 0.006

INDUSTRIAL PROPERTY 0.04

CIVIC & CULTURAL PROPERTY 0.0010

MIXED USE PROPERTY 0.0025

UNASSESSED RESIDENTIAL PROPERTY

1st Class Residential Area Areas affected

1 Residential Building - Above 3 Storey 2,500.00 North Legon

2 Residential Building - 3 Storey 1,200.00 North Legon extension

3 Residential Building - 2 Storey 900.00

4 Residential Building - Single Storey 550.00

5 Ground Building - 4 bedrooms and above Self-contained 450.00

6 Ground Building - 3 bedrooms Self-contained 400.00

7 Ground Building - 2 bedrooms Self-contained 300.00

8 Ground Building - Single room Self-contained 200.00

9 Ground Building -Chamber and Hall 110.00

10 Single room 80.00

2nd Class Residential Area

1 Residential Building - Above 3 Storey 1,500.00 Madina East area

2 Residential Building - 3 Storey 850.00 Redco area

3 Residential Building - 2 Storey 750.00 Adenta West

4 Residential Building - Single Storey 450.00 P & T area

5 Ground Building - 4 bedrooms and above Self-contained 370.00 Ogbojo

RATE IMPOST

Page 1

Page 2: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

6 Ground Building - 3 bedrooms Self-contained 350.00 Oyarifa

7 Ground Building - 2 bedrooms Self-contained 250.00 Madina CBD area, etc.

8 Ground Building - Single room Self-contained 120.00

9 Ground Building -Chamber and Hall 80.00

10 Single room 60.00

3rd Class Residential Area

1 Residential Building - Above 3 Storey 1,200.00 Teiman

2 Residential Building - 3 Storey 750.00 Kweiman

3 Residential Building - 2 Storey 650.00 Ayimensah

4 Residential Building - Single Storey 350.00 Madina Zongo

5 Ground Building - 4 bedrooms and above Self-contained 300.00 Danfa

6 Ground Building - 3 bedrooms Self-contained 230.00 Otinibi

7 Ground Building - 2 bedrooms Self-contained 170.00 Amrahia, etc.

8 Ground Building - Single room Self-contained 100.00

9 Ground Building -Chamber and Hall 60.00

10 Single room 50.00

GATED COMMUNITIES/APARTMENTS

1 Above 3 storey 5,000.00 Rehoboth properties

2 3 Storey 4,000.00 Kuottam Estates

3 2 Storey 3,000.00 Kasim Estates

4 1 Storey 2,000.00 Ayimensah Park Estates

5 Above 4 Bedrooms 4,500.00 Obuntu properties, etc.

6 4 Bedrooms 3,500.00

7 3 Bedrooms 2,500.00

8 2 Bedrooms 1,500.00

9 1 Bedroom Self-contained 1,000.00

APARTMENTS

1 Above 3 Storey (Above 15 rooms) 5,500.00

2 3 Storey (12 to 15 rooms) 5,000.00

3 3 Storey (up to 12 rooms) 4,500.00

4 2 Storey (Above 15 rooms) 4,000.00

5 2 Storey (Up to 15 rooms) 3,500.00

5 1 Storey (Above 10 rooms) 3,000.00

7 1 Storey (Up to 10 rooms) 2,500.00

UNASSESSED MIXED USE PROPERTY

1 Above 5 Storey Building 4,500.00

2 4 Storey Building 3,500.00

3 3 Storey Building 2,500.00

4 2 Storey Building 2,500.00

5 1 Storey Building 900.00

6 Ground Building - above 5 bedrooms Self-contained 1,500.00

7 Ground Building - 4 bedrooms Self-contained 1,000.00

8 Ground Building - 3 bedrooms Self-contained 800.00

9 Ground Building - 2 bedroom Self-contained 600.00

10 Residential/Commercial Building 3,000.00

Page 2

Page 3: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

UNASSESSED COMMERCIAL PROPERTY

1 Commercial Building - above Three Storey 5,000.00

2 Commercial Building -Three Storey 4,000.00

3 Commercial Building - Two Storey 2,500.00

4 Commercial Building - Single Storey 1,500.00

5 Ground Building 1,000.00

UNASSESSED INDUSTRIAL PROPERTY

1 Industrial Building - above Three Storey 5,000.00

2 Industrial Building -Three Storey 4,000.00

3 Industrial Building - Two Storey 2,750.00

4 Industrial Building - Single Storey 1,650.00

5 Ground Building 1,100.00

LICENCES

Main

Item

Sub

Item ITEMFrequency/

Measure 2020 (GHS)

1 Abattoir (Private) Per Annum

CAT A - Industrial setting(Large) 1,150.00

CAT B - Industrial setting(Medium) 950.00

CAT C - Industrial setting (Small) 700.00

CAT D - Slaughter hub 300.00

CAT E - Slaughter slab 250.00

CAT F - Others 100.00

2 Adinkra Designers/Kente/Smock Weavers & sellers Per Annum

CAT A - Weavers & Sellers (including training centre) 330.00

CAT B - Weavers & Sellers 280.00

CAT C - Weavers Only 250.00

CAT D - Sellers Only 170.00

3 Advertising Companies Per Annum

CAT A - Platinum (minimum of 10 staff) 1,130.00

CAT B - Gold (minimum of 5 staff) 1,000.00

CAT C - Silver (minimum of 3 staff) 750.00

4 Agro Chemical/Farm Inputs Dealers Per Annum

CAT A - Manufacturers/ Importers/Distributors/Retailers 3,000.00

CAT B - Manufacturers & Importers 2,000.00

CAT C - Manufacturers & Distributors 1,725.00

CAT D - Distributors & Wholesalers 1,150.00

CAT E - Manufacturers 1,000.00

CAT F - Importers 800.00

CAT G - Distributors /Retailers 600.00

CAT H - Wholesale & Retail 575.00

CAT I - Wholesale shops 175.00

CAT J - Retailers 115.00

Page 3

Page 4: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

5 Agro Machine Dealers Per Annum

CAT A - Manufacturers 1,000.00

CAT B - Importers 820.00

CAT C - Retailers 740.00

CAT D - Sharping Machine 80.00

6 Airline Offices/Operators Per Annum

CAT A - Non-African Carriers (e.g.British Airways) 702.00

CAT B - African Carriers 488.00

CAT C - Local Carriers 336.00

7 Akpeteshie (liquor) Dealers Per Annum

i Manufacturers (Distillers)

CAT A - Large Scale 300.00

CAT B - Medium Scale 200.00

CAT C - Small Scale 175.00

ii Distributors

CAT A - Large scale 300.00

CAT B - Medium Scale 150.00

CAT C - Small Scale 115.00

iii Home Based/Farm Site

CAT A - Pito (daily brewing) 100.00

CAT B - Palm Wine Tappers 100.00

iv Akpeteshie Sellers only 80.00

8 Aluminium Fabricators (Doors/Windows/Frame) Per Annum

CAT A – Large Scale (Superlock) 1,200.00

CAT B – Medium Scale 644.00

CAT C – Small Scale 460.00

CAT D - Others 258.00

9 Aluminium Manufacturing Per Annum

CAT A - Smelting 10,464.00

CAT B - Multiple Product Lines 7,848.00

CAT C - Roofing Sheets only 4,905.00

CAT D - Saucepan 2,943.00

10 Aluminium Pot Dealers (‘Dadesen’) Per Annum

CAT A - Manufacturers 150.00

CAT B - Distributors 100.00

CAT C - Retailers 80.00

11 Aluminium Product Distributors Per Annum

CAT A - Large Scale 575.00

CAT B - Medium Scale 345.00

CAT C - Small Scale 230.00

12 Aluminium Product Retailers Per Annum

CAT A - Store (Large) 230.00

CAT B - Container/Kiosk (Medium) 115.00

CAT C - Table Top (Small) 80.00

13 Art Gallery Per Annum

CAT A - Own Facility with multi-services 180.00

CAT B - Own Facility with limited-services 120.00

CAT C - Own Facility only 120.00

CAT D - Rented space 90.00

14 Artisans (Self Employed) Per Annum

Page 4

Page 5: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

Masons, Carpenters, Plumbers, Electricians, Painters, Steel

Benders, Tiles Layers, etc. 100.00

15 Arts & Handicraft Dealers Per Annum

CAT A - Importers 900.00

CAT B - Exporters 270.00

CAT C - Producers (Large) 540.00

CAT D - Producers (Medium) 270.00

CAT E - Producers (Small) 120.00

CAT F - Retailers Only 90.00

CAT G - Container/Kiosk 70.00

CAT H - Table Top 40.00

16 Auctioning Firms/Agencies / Auctioneers Per Annum

CAT ‘A’ ( above 5 staff) 810.00

CAT ‘B’ (3-5 staff) 600.00

CAT ‘C’ (2 staff) 386.00

CAT ‘D’ (1) 210.00

17 Automobile Companies Per Annum

i Vehicle Importers/Sales (Brand New)

CAT A - Vehicle Assembling and Sale 13,500.00

CAT B - Heavy Duty Equipment/Vehicle Sales 2,200.00

CAT C - Light Duty Equipment/Vehicle Sales 1,650.00

ii Saloon and Sub Urban Vehicles (SUVs) Sales

CAT A - Large Scale (Branded Companies) 5,400.00

CAT B - Medium Scale (Unbranded Companies) 4,050.00

CAT C - Others 2,875.00

CAT D - Sales Outlets with Showrooms 1,200.00

iii Used Vehicle Sales (Second-hand Car Dealers)

CAT A - Large Scale (Above 50 Vehicles) 1,000.00

CAT B - Medium Scale (20-49 Vehicles) 644.00

CAT C - Small Scale (Below 20 Vehicles) 460.00

iv Heavy Equipment Hiring Services

CAT A - Mining Equipment 1,000.00

CAT B - Construction Equipment (Road & Building) 700.00

CAT C - Others (small scale) 200.00

18 Auto Mechanics/ Electricians/Sprayers etc. Per Annum

i Air Condition Mechanics

CAT A - Formal Company 575.00

CAT B - Informal Garage with Shop 460.00

CAT C - Informal Garage without Shop 230.00

CAT D - Others 100.00

ii Arc Welders

CAT A - Fuel and Water Tankers; Truck Builders 150.00

CAT B - Light vehicle repairs, Container Shops and Iron

Gates 150.00

iii Argon (Aluminium) Welders 125.00

iv Auto Body Repairers

CAT A - Formal Company 460.00

CAT B - Informal Garage with Shop 300.00

CAT C - Informal Garage without Shop 100.00

CAT D - Others 60.00

Page 5

Page 6: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

v Auto Electricians

CAT A - With Battery Charging 150.00

CAT B - Without Battery Charging 100.00

vi Auto Mechanics

CAT A - Heavy Duty Earthmoving Equipment 300.00

CAT B - Heavy Duty Trucks 180.00

CAT C - Light Duty Trucks (3 to 5 tonnes) 150.00

CAT D - Light Duty Vehicles (Below 3 tonnes) 100.00

vii Auto SprayersCAT A - Spraying and Oven 460.00

CAT B - Spraying without Oven 100.00

viii Auto Upholstery

CAT A -Moulding and Seat Cover Sewing 150.00

CAT B- Seat Cover Sewing 100.00

ix Vulcanisers

CAT A - Tyre Repairs, Wheel Balancing, Alignment and

Washing Bay 400.00

CAT B - Tyre Repairs, Wheel Balancing and Alignment 200.00

CAT C - Wheel Balancing and Alignment 150.00

CAT D - Tire Repairs only 100.00

x Brake Specialist 100.00

xi Carburettor Specialist 100.00

xii Plastic Welders and Fabricators 100.00

xiii Radiator Specialist 100.00

xiv Multiple Service Providers for Auto Works

CAT A - Large scale 250.00

CAT B - Medium scale 150.00

CAT C - Small scale 100.00

19 Bags and Suitcases Dealers Per Annum

CAT A -Large Scale (Distributors/Wholesale) 448.00

CAT B - Large Scale (Retailers) 280.00

CAT C - Medium Scale(Retailers) 202.00

CAT D- Small Scale 120.00 CAT E- Others (Table Top/Second Hand) 100.00

20 Bakeries Per AnnumCAT A - Industrial operations 350.00 CAT B - Large 250.00 CAT C - Medium Scale 150.00 CAT D - Small Scale 100.00

21 Barbering Shop (floor space and number of points) Per AnnumCAT A - Large Shop (above 5 points) 150.00

CAT B - Medium Shop (3-5 points) 100.00 CAT C - Small Shop (1-2 points) 80.00

CAT D - Mobile/ Certified ‘Wanzam’ operators(Roving) 50.00

CAT E - Barbering accessory shop 100.00

CAT F - Barbering accessory shop-small 175.00

22 Bath House Operators Per Annum

CAT A - 13 showers and above 720.00

CAT B - 9-12 Showers 480.00

CAT C - 8 Showers and below 240.00

Page 6

Page 7: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

23 Beer/Wine/Spirits/Soft Drinks Sales Per Annum

CAT A - Depots 575.00

CAT B - Wholesale 345.00

CAT C - Retail (Large) 200.00

CAT D - Retail (Medium 150.00

CAT E - Retail (Small/Container Shops) 100.00

24 Bicycles/Tricycles/Motorcycles Dealers Per Annum

CAT A - Importers/Wholesalers 900.00

CAT B - Sales Outlets (Large) 450.00

CAT C - Sales Outlets (Small-Medium) 168.00

CAT D - Tricycles Only 150.00

CAT E - Bicycles Only 140.00

25 Bicycles/Tricycles/Motorcycles Parts Sales Per Annum

CAT A - Multiple Products 460.00

CAT B - Motorcycle/Tricycle with Parts 300.00

CAT C - Motorcycle/Tricycles 200.00

CAT D - Bicycle with Parts 150.00

CAT E - Bicycles 100.00

26 Bicycle/ Tricycle/ Motorcycle Repairers Per Annum

CAT A - Tricycle/ Motorcycle 100.00

CAT B - Bicycle 100.00

27 Bill Boards/Outdoor Adverts

Dependent on

Class of

access

i

Bill Boards (e.g. Road Arches, Unipole spectacular,

LEDs, Building wrap or Wall Drape signs, Vehicular

Adverts, Banners) Per m²

CAT A - Class A1 (Along First Class Accesses)

Wooden bulletin 56.00

Metal Bulletin 67.00

Electric Bulletin 134.00

Small Billboards 40.00

CAT B - Class A2 (Along Secong Class Accesses)

Wooden bulletin 56.00

Metal Bulletin 56.00

Small Billboards 30.00

Electric Bulletin 67.00

CAT C - Class A3(Along Third Class Accesses)

Wooden bulletin 45.00

Metal Bulletin 56.00

Electric Bulletin 67.00

Small Billboards 20.00

Other Adverts

ii

Aerial Adverts - Planes, Balloons etc (PER Day Fee in

All Zones) Per Day 140.00

iii Bus Stop Shelters Per Annum 400.00

Page 7

Page 8: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT A - Class A1 440.00

CAT B - Class A2 290.00

CAT C - Class A3 210.00

iv Flag Poles Per Annum

CAT A - Class A1 320.00

CAT B - Class A2 270.00

CAT C - Class A3 240.00

v Group Directional Signs Per Annum

CAT A - Class A1 4,722.00

CAT B - Class A2 4,410.00

CAT C - Class A3 3,822.00

vi Lamp post Advertisement (Street Light Poles) Per Annum 204.00

vii Posters Per day 5.00

viii Structures on Designated Spectacular Sites Per Annum

Fee based on

bid/auction process

ix Others (Not categorised above)

Per sq/m per

Annum 35.00

28 Blacksmith Per Annum 100.00

29 Blocks & Concrete Producers Per Annum

CAT A - Large Scale (Concrete Mixtures and Wares)-

Culvert & blocks 2,240.00

CAT B - Large Scale (Machine and manual for design

blocks)-All types of blocks 1,680.00

CAT C - Medium Scale (Machine for blocks & pavement) 1,000.00

CAT D - Small Scale (Manual blocks only) -3 machines

and above 800.00

CAT E - Small Scale (Manual design blocks/columns only)-

2 machines 500.00 CAT F - Small Scale (Manual design blocks/columns only)-

1 machine 250.00

CAT G - Tiles/Pavement Blocks and Terrazzo

Works(chipping) 170.00

30

Book, Stationery, Office Equipment, Computer &

Accessory, etc. shops Per Annum

CAT A - Book Shops, Stationeries, Office Equipment,

Computer & Accessories 1,000.00

CAT B - Computer, Accessories, Office Equipment,

Stationery 500.00

CAT C - Computer & Accessories, Office Equipment 460.00

CAT D - Medium size of CAT C 322.00

CAT E - Book Shops, Stationeries 336.00

CAT F - Stationeries, Office Equipment 300.00

CAT G - Medium size of CAT E 280.00

CAT H - Office Equipment Only 168.00

CAT I - Stationery Only 150.00

CAT J - Books Only 145.00

CAT K - Table Top/Truck Pusher 134.00

CAT L - Mobile Vans 140.00

CAT M - Second Hand 100.00

Page 8

Page 9: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

31 Bolt and Knot Dealers Per Annum

CAT A - Shop 100.00

CAT B - Table Top 70.00

32 Boutiques Per Annum

i. Boutiques

CAT A - Large Scale 280.00

CAT B - Medium Scale 202.00

CAT C - Small Scale 100.00

CAT D - Branches of CAT A & B 150.00

CAT E - Others 80.00

ii. Second Hand Clothing

CAT A - Imports/Wholesale 700.00

CAT B - Wholesale and Retail 500.00

CAT C - Wholesale 250.00

CAT D - Retail 150.00

CAT E - Table Top 70.00

iii. African Wear/Clothing

CAT A - Large Scale 280.00

CAT B - Medium Scale 175.00

CAT C - Small Scale 100.00

33 Branding Companies Per Annum

CAT A 490.00

CAT B 360.00

CAT C 300.00

34 Breweries Per Annum

CAT ‘A’ (e.g. Guinness Ghana Breweries Ltd) 4,328.00

CAT ‘B’ (Schnapps & Gin) 1,154.00

CAT ‘C’ (Co-operatives-AKP) 144.00

CAT ‘D’ (Individuals) 100.00

35 Bridal Homes Per Annum

CAT ‘A’ 900.00

CAT ‘B’ 600.00

36 Building Materials (Distributor/Wholesaler) Per Annum

CAT A - Large Scale hardware(e.g. Jeowas) 1,380.00

CAT B - Medium Scale hardware 920.00

CAT C - Small Scale hardware 690.00

CAT D - Kiosk/Container 345.00

CAT E - Others 175.00

37 Building Material Dealers – Retail Per Annum

i. Retailers

CAT A - Large Scale 600.00

CAT B - Medium Scale 460.00

CAT C - Small Scale (Container/ Kiosk) 250.00

CAT D - Others 150.00

ii. Roofing Sheet Dealers

CAT A - Sales and Roofing 2,500.00

CAT B - Sales 1,500.00

Page 9

Page 10: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

38 Business Centres Per Annum

i. Secretarial Services/Communication

CAT A - Internet, Word Processing, Printing and Copying

Services plus above 20 Work Stations with internet Service

Retailing 700.00

CAT B - Internet, Word Processing, Printing and Copying

Services plus above 20 Work stations 600.00

CAT C - Internet, Word Processing, Printing and Copying

Services plus 11-20 Work stations 540.00

CAT D - Internet, Word Processing, Printing and Copying

Services plus below 11 Work stations 150.00

CAT E - Secretarial Services (Word Processing , Printing

and Copying Services) 100.00

CAT F - Telephone/Photocopy services only 50.00

ii. Network marketing Bussiness

CAT A - (Large) 1,500.00

CAT B - (Medium) 1,000.00

CAT C - (Small) 500.00

39 Butcher’s License Per Annum

CAT "A" 100.00

CAT "B" 80.00

CAT 'C' 50.00

40 Cane Weavers Per Annum

CAT ‘A’ 120.00

CAT ‘B’ 60.00

CAT 'C' 50.00

41 Car Washing Bay Per Annum

CAT A - Jet Washing, Restaurant and Drinking Facility 402.00

CAT B - Jet Washing and Drinking Facility 270.00

CAT C - Jet Washing Only 258.00

CAT D - Manual Washing (Medium) 150.00

CAT E - Manual Washing (Small) 90.00

42 Carpentry Workshops Per Annum

CAT A - All Works 330.00

CAT B - Furniture (plus upholstery - Medium) 120.00

CAT C - Furniture (plus upholstery - Small) 103.00

CAT D - Furniture Only 100.00

CAT E - Minor Works 60.00

43 Casino/ Betting Companies Per Annum

CAT ‘A’ 2,016.00

CAT 'B' 1,500.00

CAT ‘C’ 630.00

CAT ‘D’ 190.00

CAT 'E' 50.00

44 CD Sellers (Audio/Video/Pen drives/Memory cards) Per Annum

CAT A - Shops 115.00

CAT B - Table Tops 70.00

CAT C - Mobile Vans 67.00

Page 10

Page 11: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

45 Cement & Limestone Factories Per Annum

i. Cement Manufacturers

CAT ‘A’ 38,400.00

CAT ‘B’ 29,400.00

CAT ‘C’ 12,000.00

CAT 'D' (Tile cement) 336.00

ii. Cement Depot

CAT ‘A’- Large Scale 575.00

CAT ‘B’ - Medium Scale 400.00

CAT ‘C’ - Small Scale 175.00

CAT 'D' - Others 150.00

46 Ceramics/Pottery Producers/Sellers Per Annum

CAT ‘A’ 54.00

CAT ‘B’ 36.00

47 Ceremonial Hiring Services Per Annum

CAT A - Multi Services 3,000.00

CAT B - Canopies , Chairs, Tables , cutlery, Glasses,

Plates, Serving Trays 540.00

CAT C - Canopies, Chairs, Tables 150.00

CAT D - Single Item of above 100.00

CAT E - Recreational/social facilities 200.00

CAT F - Spinners (Large) 120.00

CAT G - Spinners (Small) 80.00

CAT H - Live Band 210.00

CAT I - Musical/Dance Groups 150.00

CAT J - Umbrella rentals (market) 230.00

48 Chandlery (shipping supplies) services Per Annum

CAT ‘A’ 2,700.00

CAT ‘B’ 1,860.00

49 Cigarette Dealers Per Annum

CAT A - Importers/Wholesalers 577.00

CAT B - Distributors 433.00

CAT C - Retailers 216.00

50 Cleaning Companies Per Annum

CAT A - Household/Office (Large) 250.00

CAT B - Household/Office (Medium) 200.00

CAT C - Household/Office (Small) 150.00

CAT D - Household/Office (Very Small) 100.00

51 Coffin Dealers Per Annum

CAT A - Importers 650.00 CAT B - Industrial (Manufacture & Sale) 460.00 CAT C - Manual (Manufacture & Sale) 380.00 CAT D - Sales Outlets/Showroom 230.00 CAT E - Manufacturers Only/Wayside 125.00

52 Cold Storage Facilities Per Annum

i Importers with Own/Rented Cold Storage Facilities

CAT A - Above 2500 Metric Tonnes 3,300.00

CAT B - 2001 to 2500 Metric Tonnes 3,000.00

CAT C - 1501 to 2000 Metric Tonnes 1,800.00 CAT D - 1001 to 1500 Metric Tonnes 1,500.00 CAT E - 501 to 1000 Metric Tonnes 1,200.00

CAT F - Up to 500 Metric Tonnes 720.00 Page 11

Page 12: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

ii

Non-Importers with Rented Cold Storage Facilities

(Local)

CAT A - Above 1000 Metric Tonnes 810.00

CAT B - 501 to 1000 Metric Tonnes 720.00

CAT C - Up to 500 Metric Tonnes 540.00

iii

Non-Importers with Containerised Cold Storage

Facilities (Local)

CAT A - 40 Footer Container 260.00

CAT B - 20 Footer Container 200.00

CAT C - Below 20 Footer Container 130.00

CAT D - Deep freezer (in Kiosk) 90.00

CAT E - Ice Block 50.00

53 Commercial Farmers (Vegetables, etc.)

CAT A 115.00

CAT B 60.00

54 Commercial Houses/Departmental Stores Per Annum

CAT A - Mall (Large) 10,000.00

CAT B - Mall (Medium) 9,000.00

CAT C - Branches of A 5,000.00

CAT D - Large Supermarkets(e.g.Melcom) 7,590.00

CAT E - Medium Supermarkets 690.00

CAT F - Small Supermarkets 575.00

CAT G - Neighbourhood Shops (Large) 460.00

CAT H - Neighbourhood shops (Medium) 200.00

CAT I - Containers/Small Shops 120.00

CAT J - Very Small Shops 70.00

55 Commercialised State Companies/Corporations Per Annum

CAT A - Head Offices 13,500.00

CAT B - Regional Offices 11,592.00

CAT C - Branch Offices 8,100.00 CAT D - District Offices 2,800.00 CAT E - Local Offices 1,800.00 CAT F - Revenue offices/ Agents 315.00 CAT G - ECG/VRA District station 10,350.00

56 Commissioner of Oath/Letter Writers Per Annum

CAT ‘A’ 115.00

CAT ‘B’ 80.00

57 Communication Mast Operating LicencePer Annum/

Per mast

CAT A - 1-10 Masts 1,600.00

CAT B - 11-20 Masts 975.00

CAT C - 21-30 Masts 825.00

CAT D - 31-40 Masts 585.00

CAT E - Above 40 Masts 390.00

58 Computer/Accessories/ Office Equipment Repairs Per Annum

CAT A - Large Scale 150.00

CAT B - Medium Scale 120.00

CAT C - Small Scale 115.00

59

Condiments/Confectioneries (e.g. Biscuits, toffees and

spices) Per Annum

CAT A - Wholesale 345.00

Page 12

Page 13: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT B - Retail 250.00

CAT C - Table Top 100.00

60 Console (consul) Games Operators Per Annum

CAT ‘A’ 1,940.00

CAT ‘B’ 1,500.00

CAT ‘C’ (Roving) 650.00

CAT 'D' (Video games) 120.00

61 Contracted Caterers (e.g. School Feeding) Per Annum

CAT A - Above 1,000 pupils 270.00

CAT B - Above 500 to 1,000 pupils 210.00

CAT C - 250 to 500 pupils 150.00

CAT D - Below 250 pupils 100.00

62 Contractors/Suppliers (Registration) One time

i. Contractors(Roads/Bridge/Building/Civil Works)

CAT 'A' (A1, B1, S1, D1, K1) 672.00

CAT 'B' (A2, B2, S2, D2, K2) 540.00

CAT 'C' (A3, B3, S3, D3, K3) 403.00

CAT 'D' (A4, B4, S4, D4, K4) 315.00

CAT 'E' (E1, Electrical Contractors) 134.00

CAT 'F' (E2, Electrical Contractors) 134.00

CAT 'G' (E3, Electrical Contractors) 134.00

CAT 'H' (E4, Electrical Contractors) 134.00

CAT 'I' (G1, Plumbing Works) 120.00

CAT 'J' (G2, Plumbing Works) 120.00

CAT 'K' (G3, Plumbing Works) 120.00

ii. All Other Contractors

CAT A - Assembly Revenue Contractors 672.00

CAT B - Private Revenue Contractors 540.00

CAT C - Disinfestation Agencies 403.00

CAT D - Agents of Utility Company 315.00

CAT E - All Other types of Contractors 200.00

CAT F - Suppliers 150.00

63 Contractors/Suppliers' Licence(Renewal) Per Annum 50% of registration fee

64 Cooking/Household Utensil Sales Per Annum

CAT ‘A’ 200.00

CAT ‘B’ 130.00

CAT ‘C’ (Table Top) 70.00

65 Cosmetics Production Per Annum

CAT ‘A’ 1,160.00

CAT ‘B’ 515.00

CAT 'C' 300.00

CAT 'D' 250.00

CAT 'E' 150.00

66 Cosmetic/Personal Care/Hair Product Sales Per Annum

CAT A - Wholesale and Retail 520.00

CAT B - Wholesale Only 390.00

CAT C - Retail 120.00

CAT D - Table top/Small Scale 70.00

67 Courier Services Per Annum

CAT A - International Companies (e.g. DHL) 260.00

Page 13

Page 14: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT B - National Companies (Medium Ghana Post) 130.00

CAT C - Small Companies (Small Post Office) 100.00

CAT D - Others 80.00

68 Curtains/Carpets etc. Sales Per Annum

CAT ‘A’ 350.00

CAT ‘B’ 230.00

CAT ‘C’ 150.00

69 Customs/Port Agents Per Annum

Clearing Agents

CAT ‘A’ 345.00

CAT ‘B’ 288.00

CAT ‘C’ 175.00

CAT ‘D’ 115.00

70 Digital Embroidery Companies Per Annum

CAT ‘A’ 1,080.00

CAT ‘B’ 450.00

71 Disludging Companies Per Annum

CAT ‘A’ 400.00

CAT ‘B’ 330.00

72 Dog Licence Per Annum 11.50

73 Dog Sale Licence Per Annum

CAT A - Exotic & Local 225.00

CAT B - Exotic Only 180.00

CAT C - Local Only 90.00

74 Dressmakers/Tailors (Industrial) Per Annum

CAT A - Fashion Designers (Large) 1,200.00

CAT B - Fashion Designers (Small) 600.00

CAT C - Large Scale (Above 25 workers) 330.00

CAT D - Medium Scale (10-25 workers) 230.00

CAT E - Small Scale (Below 10 workers) 100.00

75 Dressmakers/Tailors (Non-Industrial) Per Annum

CAT A - Large Scale 168.00

CAT B - Medium Scale 112.00

CAT C - Small scale 80.00

76 Dressmakers/Tailors Services Per Annum

CAT A - Knitting, Haberdashery and Embroidery 180.00

CAT B - Knitting and Embroidery 172.00

CAT C - Embroidery only 140.00

CAT D - Knitting only 100.00

CAT E - Haberdashery only (sewing items-large) 180.00

CAT F - Haberdashery Only (Small) 100.00

77 Drilling Companies Per Annum

i Mining

CAT A - Exploration & Prospecting - (Large) 6,440.00

CAT B - Exploration & Prospecting - (Small) 3,864.00

CAT C - Ancillary Services 1,030.00

ii Oil/Gas

CAT A - Exploration & Prospecting - (Large) 72,000.00

CAT B - Exploration & Prospecting - (Medium) 27,000.00

CAT C - Exploration & Prospecting - (Very Small) 2,160.00

Page 14

Page 15: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT D - Ancillary Services 36,000.00

iii Water(Borehole)

CAT A - Exploration & Prospecting - (Large) 1,120.00

CAT B - Exploration & Prospecting - (Small) 900.00

78 Driving Schools Per Annum

CAT A - Above 6 Vehicles 515.00

CAT B - 4 - 6 Vehicles 460.00

CAT C - 1 - 3 Vehicles 345.00

79 Educational Institutions – Private Per Annum

i Pre-school Facilities

CAT A - Day Care/Crèche/Nursery/KG/ pre-school 575.00

CAT B - Day Care/Crèche/Nursery/KG middle Class 460.00

CAT C - Day Care/Crèche/Nursery 386.00

CAT D - Day Care/Crèche 360.00

CAT E - Day Care or Crèche or Nursery or KG only 345.00

ii Primary Schools/Junior High Schools

CAT ‘A’(Pre-school-JHS) 1,030.00

CAT ‘B’(Pre-school-Primary) 880.00

CAT ‘C’ (Basic/Primary only) 632.00

CAT 'D' (Others) 506.00

iii Senior High/Technical Schools

CAT ‘A’ (Basic-SHS) 1,150.00

CAT ‘B (SHS only) 690.00

CAT ‘C’(Rural Areas) 575.00

iv Training & Vocational InstitutionsCAT A - Fashion Designing School 690.00 CAT B - Catering School 575.00 CAT C - Floral Training School 460.00

CAT D - Cosmetologist/Beauticians 345.00

CAT E - Secretarial School 345.00

vii Tertiary Schools

CAT A - Special Institution (e.g Above degrees, Football

academies) 3,220.00

CAT B - Degree 2,645.00

CAT C - Diploma 2,070.00

CAT D - Certificates 1,725.00

vi Computer Schools/Training Centre/Consultancy

CAT A - International 990.00

CAT B - Local (Large) 690.00

CAT C - Local (Small) 460.00

CAT D - Software Developers 920.00

vii

Special Tutoring (Professional Part-Time

classes/Remedial School)

CAT A 1,288.00

CAT B 1,030.00

CAT C 644.00

CAT D 260.00

viii Media Schools 345.00

ix Private Library 162.00

80 Egg Dealers Per Annum

CAT A - Wholesale 120.00

Page 15

Page 16: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT B - Retail Shops 80.00

CAT C - Mobile Retail 60.00

81 Electrical Appliances Per Annum

New & Second-hand

CAT A - Importers/Wholesalers 1,440.00

CAT B - Wholesalers 560.00

CAT C - Retailers (Large ) 336.00

CAT D - Retailers - (Small) 200.00

CAT E - Table Top (Large) 168.00

CAT F - Table Top (Small) 100.00

82

Electrical Appliance Repairs (e.g. refrigerator, air

condition, iron, etc.) Per Annum

CAT ‘A’ 575.00

CAT ‘B’ 460.00

CAT 'C' 230.00

CAT 'D' 175.00

83 Electrical Security Fencing Companies Per Annum

CAT A - Large Scale 324.00

CAT B - Small Scale 200.00

84 Electronic/Home Appliances/Shops Per Annumi. New & Second Hand

CAT A - Importers/Wholesalers (Large) 2,700.00

CAT B - Importers/Wholesalers (Small) 1,890.00

CAT C - Wholesalers cum Retailers(Large) 700.00

CAT D - Wholesalers cum Retailers (Small) 400.00

CAT E - Retailers (Shops and Containers -(Large) 300.00

CAT F - Retailers (Shops and Containers -(Small) 175.00

CAT G - Retailers (Table Top) 115.00

ii. Satellite Dish/Installation

CAT 'A' 345.00

CAT 'B' 290.00

CAT 'C' 230.00 85 Electronic/Home Appliance Parts Dealers Per Annum

CAT ‘A’ 250.00

CAT ‘B’ 150.00

CAT ‘C’ 100.00

86 Electronic Media (Radio) Operators Per Annum

CAT A - National & Inter-Regional 3,890.00

CAT B - Regional(eg. Oman FM) 2,875.00

CAT C - District 1,220.00

CAT D - Community 644.00

CAT E - Information Centres (Urban) 90.00

CAT F - Information Centres (Rural) 70.00 87 Electronic Media (Television) Operators Per Annum

CAT A - Very Large Scale 3,870.00 CAT B - Large Scale(eg. Net 2) 3,450.00

CAT C - Medium Scale 2,100.00

CAT D - Small Scale 1,200.00

88 Embossment Centres Per Annum

CAT A - Vehicle Embossment Company 390.00

CAT B - Stickers’ Distributors 150.00

Page 16

Page 17: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

89 Exporters of General Goods Per Annum

CAT A - Timber 5,400.00

CAT B - Cash Crops 3,600.00

CAT C - Food Crops 2,300.00

CAT D - African Clothing/Ornaments 1,725.00

CAT E - Footwear 1,150.00

90 Fabric Dealers – Manufacturing Per AnnumCAT A - Large Scale 540.00 CAT B - Medium Scale 420.00

CAT C - Small Scale (e.g. Tie & Dye) 150.00

91 Fabric Dealers – Sales Per Annum

i. General CAT A - Imports/Wholesale 300.00 CAT B - Wholesale and Retail 192.00

CAT C - Wholesale 175.00 CAT D - Retail 115.00

CAT E - Table Top 70.00

ii. Suiting/Upholstery Materials

CAT A - Large Scale 230.00

CAT B - Medium Scale 115.00

CAT C - Small Scale 60.00

92 Feed Mills (Poultry, Pets, Fish etc.) – Production Per Annum

CAT ‘A’ (Large Scale) 280.00

CAT ‘B’ (Medium Scale) 170.00 CAT ‘C’ (Small Scale) 115.00

CAT 'D' (Others) 60.00

93 Feed Sellers Per Annum

CAT A - Wholesalers 180.00

CAT B - Distributors 150.00

CAT C - Retailers 60.00

94 Film Production/Distribution Per Annum

CAT A - Film Production cum Distribution 600.00

CAT B - Film Production 540.00

CAT C - Film Distribution 330.00

CAT D - Small Scale of CAT B or C 180.00 95 Financial Institutions (Banking) Per Annum

CAT A - Bank of Ghana 10,000.00 CAT B - Main/Head Office 9,625.00 CAT C - Regional Office 8,250.00 CAT D - Branch/District Office 5,880.00 CAT E - Agency Office 2,800.00 CAT F - Rural Bank 3,500.00 CAT G - Agency Office (Rural Bank) 2,800.00 CAT H - Mobilisation Centres/Vans 300.00

96 Financial Institutions (Non-Banking) Per Annum

i

Insurance Companies, Debt Servicing Companies,

Security Discount Houses etc.

CAT A - Head Office 2,300.00 CAT B - Regional Office 2,100.00 CAT C - Branch Office 1,500.00 CAT D - Agency Office 345.00

ii Micro-Finance Institutions

Saving and Loans Company/Credit UnionsCAT A - Head Office 3,500.00 CAT B - Regional Office 1,780.00

Page 17

Page 18: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT C - Branch Office 1,680.00 CAT D - Collection Points/Agency/Micro Finance 1,200.00 CAT E - Credit Union 600.00

CAT F - Susu Collectors 140.00

Stand Alone ATMs 750.00

Money Lending

CAT ‘A’ 990.00

CAT ‘B’ 540.00

CAT ‘C’ 270.00

Investment Companies

CAT A 3,500.00

CAT B 2,100.00

CAT C (Agencies) 1,000.00

CAT D -Stock Brokerage 644.00

Mobile Money

CAT ‘A(All networks/Big shops) 386.00

CAT B (Mobile money & Phone cards) 200.00

CAT ‘B’ (Small containers/Table Tops) 130.00

Forex Bureau 840.00

97 Fire Extinguisher Dealers Per Annum

CAT ‘A’ 210.00

CAT ‘B’ 120.00

98 Fish Farming Companies Per Annum

CAT A - Large Scale 150.00

CAT B - Medium Scale 90.00

CAT C - Small Scale 45.00

99 Fishing Nets and Accessories Dealers Per Annum

CAT A - Importers/Wholesalers 540.00

CAT B - Wholesalers 450.00

CAT C - Retailers 180.00

CAT D - Table Top 36.00

100 Florist and Allied Products Per Annum

CAT A - Natural (Large Scale) 130.00

CAT B - Natural (Medium Scale) 92.00

CAT C - Natural (Small Scale) 70.00

CAT D - Artificial (Large Scale) 60.00

CAT E - Artificial (Small Scale) 50.00

101 Flour Shop Per Annum

CAT A- Large scale 275.00

CAT B- small scale 150.00

102 Freight Forwarding Operators Per Annum

CAT A - Large Scale 1,600.00

CAT B - Medium Scale 1,350.00

CAT C - Small Scale 800.00

103 Funeral Homes and Mortuaries Per Annum

CAT A - Morgue, hearse, cremation, pall bearers and other

facilities (Large Scale) 4,200.00

CAT B - Morgue, hearse, cremation, pall bearers and other

facilities (Medium Scale) 3,000.00

CAT C- Morgue only 1,800.00

Page 18

Page 19: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

104 Funeral – Undertaker’s Licence Per Annum 100.00

105 Furniture Showroom Per Annum

CAT A - Large Scale (e.g. Kpogas) 3,864.00

CAT B - Medium Scale 3,220.00

CAT C - Small Scale 1,932.00

CAT D - Very Small Scale 1,150.00

CAT E - Walnut showrooms 130.00

106

General Goods - Sales (e.g. Generator, Water pump,

Chain saw, etc. ) Per Annum

i. General Goods Importers

CAT A - Very Large Scale 2,300.00

CAT B - Large Scale 1,725.00

CAT C - Medium Scale 1,150.00

CAT D - Small Scale 800.00

ii. General Goods - Sales

CAT A - Wholesale 460.00

CAT B - Large Scale 300.00

CAT C - Medium Scale 250.00

CAT D - Small Scale 180.00

CAT E - Container Shops 100.00

107 Gift Shops Per Annum

CAT A - Large Scale 120.00

CAT B - Small Scale 45.00

108 Glass Sellers (Tainted /Plain) Per Annum

CAT A - Large Scale 540.00 CAT B - Medium Scale 450.00

CAT C - Small Scale 270.00 109 Gold/Diamond Dealers Per Annum

CAT A - Refinery 2,700.00

CAT B - Merchants 1,500.00

CAT C - Agents 900.00

CAT D - Goldsmith 100.00

110 Graphic Designers Per Annum

CAT A- graphic designers 190.00

CAT B- Studios 100.00

111 Hair & Beauty Service Providers Per Annum

i. Hair & Beauty Service

CAT A - Beauty Parlour and School 575.00

CAT B - Beauty Parlour 150.00

CAT C - Salon with pedicure, manicure, braiding/weaving,

Boutique, etc. 138.00

CAT D - Big Salon 115.00

CAT E - Small Salon 100.00

CAT F - Braiding and Weaving Only 80.00

CAT G - Braiding Only 60.00

ii. Manicure/Pedicure

CAT A (All purpose shops) 130.00

CAT B 110.00

CAT C 70.00

Page 19

Page 20: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT D 60.00

112 Haulage Companies (e.g. LPG, general goods) Per Annum

CAT ‘A’ 2,160.00

CAT ‘B’ 1,350.00

CAT 'C' 1,000.00

113 Hawkers Licence Per Annum

CAT A- Used Shoe Sellers 35.00

CAT B - Used Clothe Sellers 35.00

CAT C - Herbal Medicine Sellers 35.00

CAT D - Watch/Necklace Sellers 35.00

CAT E - Confectionary Sellers 35.00

CAT F - Cloth and Material Sellers 35.00

CAT G - Leather Product Sellers 35.00

CAT H - Foodstuff Sellers 35.00

CAT I - Others 35.00

114 Health Facilities – Private Per Annum

i Dental Clinics

CAT A - Large Scale 330.00

CAT B - Medium Scale 220.00

CAT C - Small Scale 125.00

ii Eye Clinics

CAT A - Large Scale 330.00

CAT B - Small Scale 190.00

iii Hospitals/Clinics

CAT A - Specialised (Chiropractic/Homeopathic etc.) 1,980.00

CAT B - In and Outpatient 715.00

CAT C - Outpatient 460.00

iv Maternity Homes

CAT A - General Services 230.00

CAT B - Midwifery Services 180.00

v Medical Laboratory Facilities

CAT A - General Services 390.00

CAT B - Specialised Services 330.00

CAT C - Ordinary Services 260.00

vi Physiotherapy Centres

CAT A - Large Scale 270.00

CAT B - Medium Scale 210.00

CAT C - Small Scale 180.00

vii Lincenced Herbal Medicine Units

CAT A - Foreign Clinics and Shops 644.00

CAT B - Foreign Clinics or Shops 586.00

CAT C - Clinic and Medicine Producers(Large) 575.00

CAT D - Clinic Only (Local) 540.00

CAT E - Medicine Producers Only (Local) 510.00

CAT F - Herbal Shops (Local) 345.00

CAT G - Shop on wheel (Mobile) 200.00

CAT H - One man Herbalist 115.00

Page 20

Page 21: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

115 Hearse/Ambulance Services Per Annum

CAT A - Large Scale (Above 5 Vehicles) 720.00

CAT B - Medium Scale (3-5 Vehicles) 480.00

CAT C - Small Scale (1-2 Vehicles) 300.00

116 Ice Cream/Yoghurt Dealers Per Annum

i. Manufacturers

CAT A - (Very Large Scale) 4,320.00

CAT B - (Large Scale)-e.g. Fan Milk Ltd. 2,300.00

CAT C - (Medium Scale -Local Producers) 1,725.00

CAT D - (Small Scale -Local Producers) 1,150.00

ii. Distributors

CAT A - Large Scale 1,150.00

CAT B - Medium Scale 800.00

CAT C - Small Scale 460.00

CAT D - Others 325.00

iii. Wholesale/Retail

CAT A - Wholesale/Depot 575.00

CAT B - Retail 325.00

117 Industrial Chemicals (Soda, Sulphate, etc.) Per Annum

CAT A - Large 600.00

CAT B - Medium 400.00

CAT C - Small 300.00

118 Interior/Event Decorators Per Annum

CAT A - Companies (Large) 270.00

CAT B - Companies (Medium) 150.00

CAT C - Individuals 120.00

119 Jewellery Repairers (watches/bracelets, etc.) Per Annum

CAT ‘A’ 100.00

CAT ‘B’ 70.00

120 Jewellery Shops Per Annum

CAT.A - Retail (Large)- e.g. Emefa Jewellery 390.00

CAT B - Retail (Medium) 260.00

CAT C - Retail (Small) 130.00

CAT D - Table Top 80.00

CAT E - Training centre(e.g. Beads) 200.00 121 Job Placement Agencies Per Annum

CAT 'A' 1,080.00 CAT 'B' 420.00 CAT ‘C’ 200.00

122 Key Cutters 100.00

123 Laboratories Per AnnumCAT A - Geological Services 1,875.00

CAT B - Industrial Services 1,125.00

CAT C - Others 750.00

124 Landscapers/Horticulturalists Per AnnumCAT A - Large Scale 130.00 CAT B - Medium Scale 103.00 CAT C - Small Scale 64.00

125 Laundry Services Per AnnumCAT A - Large Scale 130.00

Page 21

Page 22: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT B - Medium Scale 100.00 CAT C - Small Scale 60.00

126 Leather Works Per Annum

CAT A - Producers (Donkey Skin) 4,050.00

CAT B - Producers (Industrial) 540.00

CAT C - Producers (Handmade) 345.00

CAT D - Repairers (Large) 120.00

CAT E - Repairers (Medium) 80.00

CAT F - Repairers(Small-e.g. Cobbler or Shoe shine) 50.00

127 Lincenced Arms & Ammunition Dealers Per Annum

CAT ‘A’ 5,400.00

CAT ‘B’ 2,700.00

128 Livestock Farms Per Annum

CAT A - Very large-sized 900.00

CAT B - Large-sized 600.00

CAT C - Medium-sized 450.00

CAT D - Small-sized 270.00

CAT E - Very Small-sized 90.00

129 Lottery Business Operators Per Annum

CAT A - National Lotto Authority 1,288.00

CAT B - National Marketing Companies/Agents 258.00

CAT C - Lotto Receiver/Writer 65.00

130 Lumber Business (Including Sawmill) Per Annum

CAT A (Exporters) 5,400.00

CAT B ( Large Scale) 2,700.00

CAT C (Sawmill-Large Scale) 460.00

CAT D (Sawmill- Small Scale) 350.00

131 Manufacturing/Processing Companies Per Annum

CAT A - International (Large Scale) 5,200.00

CAT B - International (Medium Scale) 3,450.00

CAT C - International (Small Scale) 3,000.00

CAT D - National (Large Scale) 2,500.00

CAT E - National (Medium Scale) 1,800.00

CAT F - National (Small Scale) 1,200.00

CAT G - Local (Large Scale) 500.00

CAT H - Local (Medium Scale) 460.00

CAT I - Local (Small Scale) 345.00

132 Markets & Other Facilities’ Management Companies Per Annum

CAT A - Large Scale 9,000.00

CAT B - Medium Scale 5,100.00

CAT C - Small Scale 1,020.00

133 Mattress/Foam Products Dealers Per Annum

CAT A - Manufacturers 575.00

CAT B - Wholesalers with showrooms 300.00

CAT C - Retailers (Medium Scale) 200.00

CAT D - Retailers (Small Scale) 100.00

Page 22

Page 23: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

134 Media Houses Per Annum

CAT A - Large Scale 1,020.00

CAT B - Medium Scale 575.00

CAT C - Small Scale 460.00

CAT D -Others 115.00

135 Medical Supply Companies Per Annum

CAT ‘A’ 600.00

CAT ‘B’ 510.00

CAT ‘C’ 336.00

136 Metal Fabricators Per Annum

i. Metal Fabricators

CAT A - Filling Station sheds/Trailers/Underground Tanks

Moulding 900.00

CAT B - Agro Processing Machines Surface Tanks 800.00

CAT C - Domestic Milling Machines 670.00

CAT D - Canopies and Scaffolding 450.00

CAT E - Pot, Coal pots and Sheet moulders 180.00

CAT F - Chairs and beds, etc. 135.00

ii. Fabricating Materials

CAT A – Large Scale (e.g. Sofamy) 2,000.00

CAT B – Medium Scale 1,725.00

CAT C – Small Scale 1,200.00

137 Milling Businesses (For Food) Per Annum

CAT A - Above 3 Machines 180.00

CAT B - 2-3 Machines 130.00

CAT C - 1 Machine Only 100.00

138 Mineral Water Producers Per Annum

CAT A - Bottled, Sachet & Filtered Water 1,290.00

CAT B - Bottled & Sachet Water 1,150.00

CAT C - Sachet Water 690.00

139 Mineral Water Distribution/Sales Per Annum

i. Mineral Water

CAT A - Depot 420.00

CAT B - Wholesale 350.00

CAT C - Retail (Large) 250.00

CAT D - Retail (Medium) 100.00

CAT E - Retail (Small) 80.00

ii. Water Resources

CAT A - Reservoir & Water Operations 230.00

CAT B - Commercal Borehole Operators 175.00

CAT C - Hand-dug Well Operators 130.00

CAT D - Polytank Water Distributors 60.00

140 Mineral Marketing Companies Per Annum

CAT ‘A’ 9,000.00

CAT ‘B’ 5,400.00 CAT ‘C’ 3,300.00

141 Mobile Phone & Accessories Sales/Assembling/Repairs Per Annum

Page 23

Page 24: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT A - Import/Assembling/Wholesale/Retail/Repairs 700.00

CAT B - Import/Wholesale/Retail/Repairs 600.00

CAT C - Phones and Computers 500.00

CAT D - Retail/Repairs 400.00

CAT E - Phones and Accessories 350.00

CAT F - Retail Only 300.00

CAT G - Repairs Only (Medium) 115.00

CAT H - Repairs Only (Small) 90.00

CAT I - Table top/Way side 150.00

CAT J - Accessories Only 100.00

142 Mobile Phone Cards Sales Per Annum

CAT A - Distribution/Retail 300.00

CAT B - Distribution Only 250.00

CAT C - Retail 180.00

143 Mobile Sales Van (Per Vehicle) Per Annum 210.00

144 Mother Care Per Annum

CAT A- Large 322.00

CAT B - Medium 193.00

CAT C- Small 85.00

145 Musical Instrument Sales Per Annum

CAT A - Wholesale/Retail 200.00

CAT B - Retail (Medium) 175.00

CAT C - Retail (Small) 120.00

146 Non-Governmental Institutions Registration

Onetime

Payment

CAT A - International NGOs/CSOs 260.00

CAT B - Local NGOs/CSOs 200.00

CAT C - Community CSOs/CSOs 130.00

147 Non-Governmental Institutions (Renewal) Per Annum

CAT A - International NGOs/CSOs 130.00

CAT B - Local NGOs/CSOs 100.00

CAT C - Community NGOs/CSOs 65.00

148 On-line Trading Per Annum 460.00

149 Optical Services/Optical Lenses Sellers Per Annum

CAT A - Large Scale 225.00

CAT B - Medium Scale 170.00

CAT C - Small Scale (Roving) 115.00

150 Paper Product Companies Per Annum

CAT ‘A’ 540.00

CAT ‘B’ 420.00

CAT ‘C’ 224.00

151 Petrochemical Companies Per Annum

CAT A - Oil Exploration 24,000.00

CAT B - Refineries 27,000.00

CAT C - Gas Processing Plants 21,600.00

CAT D - Oil Import/Storage 10,800.00

CAT E - Transportation and Storage of CAT A 7,800.00

CAT F - Transportation and Storage of CAT B 6,000.00

CAT G - Bulk Oil Distribution Companies of CAT A 7,800.00

Page 24

Page 25: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT H - Bulk Oil Distribution Companies of CAT B 3,900.00

CAT I - Producer -(Industrial Gas) 2,300.00

CAT J - Distributors (Industrial Gas) 1,150.00

CAT K - Retailers (Industrial Gas) 575.00

152 Petty Traders (Beads, Belts, Towel, etc.) Per Annum 35.00

153 Pharmaceutical Companies Per Annum

CAT A -Manufacture( Large) 1,932.00

CAT B -Manufacture(Medium) 1,150.00

CAT C -Wholesale(Large) 900.00

CAT D -Wholesale (Medium) 800.00

CAT E -Wholesale cum Retail 950.00

CAT F -Pharmacy/Chemist Shop(Large) 800.00

CAT G -Pharmacy/Chemist Shop(Medium) 575.00

CAT H -Licensed Chemical Shop (Large) 250.00

CAT I - Licensed Chemical Shop (Medium) 150.00

154 Photographers / Video Operators Per Annum

i. Photographers / Video Operators

CAT A - Photo/Video Company with Labs 300.00

CAT B - Photo/Video Company without Labs 250.00

CAT C - Photographic Laboratory 200.00

CAT D - Photo Shops/Studio 115.00

CAT E - Individual video and photography

Operators/Roving operators 80.00

ii. Camera and Accessories Retailers

CAT A - Large Scale 150.00

CAT B - Medium Scale 100.00

CAT C - Small Scale 50.00

155 Plastic Processing and Manufacturing Companies Per Annum

CAT A - Bulk Product Lines (e.g. tanks, pipelines) 3,865.00

CAT B - Light product lines (e.g. Plastic Chairs) 3,220.00

CAT C - Others (Household wares) 2,580.00

CAT D - Polyethylene 315.00

156 Plastic Product Sales(Including Water Tanks) Per Annum

CAT A - Wholesale (Large) 300.00

CAT B - Wholesale (Small) 250.00 CAT C - Retail (Large) 230.00

CAT D - Retail (Medium) 175.00

CAT E - Retail (Small) 115.00

CAT F - Polyethylene Sellers 80.00

157 Plywood Manufacturers Per Annum 1,920.00

158 Plywood Sellers Per Annum

CAT ‘A’ 450.00

CAT ‘B’ 270.00

CAT ‘C’ 180.00

CAT ‘D’ 150.00

159 Postal/Communication/secretarial services Per Annum

CAT A (MTN,AIRTEL etc) 2,688.00

Page 25

Page 26: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT B (COMM./ Sec serv.) 580.00

CAT C (Secretarial services only) 130.00

CAT D (MTN To MTN Table top) 64.00

CAT E (Comm. Booth only) 38.00

160 Poultry Farms Per Annum

CAT A - Above 2000 Birds 330.00

CAT B - 1001 to 2000 Birds 270.00

CAT C - 501 to 1000 Birds 200.00

CAT D - Up to 500 100.00

Certificate for Poultry Farm per reg 112.00

161 Printing Houses Per Annum

CAT A - Large Scale 2,580.00

CAT B - Medium Scale 1,290.00

CAT C - Small Scale 645.00

CAT D - Binders 325.00

CAT E - Others 180.00

CAT F - Newspaper/Periodicals Vendors 60.00

162 Private Meat Van Per Annum 100.00

163 Private Recreational Parks Per Annum

CAT A - Large Scale 650.00

CAT B - Medium Scale 510.00

CAT C - Small Scale 360.00

164 Private Security Per Annum

CAT ‘A’ 805.00

CAT ‘B’ 460.00

165 Professional Firms/Individuals Per Annum

i

(Architectural, Auditing, Accounting, Engineering,

Legal Firms etc.)

CAT A - International (e.g. Mischeletti) 6,440.00

CAT B - National 690.00

CAT C - Regional 640.00

CAT D - Local 460.00

CAT E - Partnership 345.00

CAT F - Solo 300.00

CAT G - Others (e.g. Resource Dev. Firms) 270.00

ii Draughtsmanship Business

CAT ‘A’ 130.00

CAT ‘B’ 70.00

166 Publishing Houses Per Annum

CAT A - Publishing Cum Wholesale 512.00

CAT B - Publishing and Retail Outlets 390.00

CAT C - Publishing Only 196.00 167 Quarry/Sand Operators Per Annum

CAT A - Mechanised Quarry (Large) 5,750.00

CAT B - Mechanised Quarry (Small) 3,450.00

CAT C - Sand Winning 920.00

CAT D - Stone Contractors 402.00 CAT E - Manual Stone Crackers/Labourers 100.00

Page 26

Page 27: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

168 Real Estate Operators Per Annumi Agents

CAT A - Large Scale 840.00 CAT B - Medium Scale 560.00

CAT C - Small Scale 436.00

ii Developers

CAT A - Large Scale (e.g. Trasacco) 8,420.00

CAT B - Medium Scale (e.g. Holy Cross) 7,020.00

CAT C - Small Scale 6,320.00

iii Property Managers

CAT A - Large Scale (International) 3,530.00

CAT B - Medium Scale (National) 1,308.00

CAT C - Small Scale (Local) 295.00

169 Recording Studio(CD, Audio, Video) Per Annum

CAT A-large scale 195.00

CAT B Medium 155.00

CAT C small 130.00

170 Recycling Plants/Companies Per Annum

CAT ‘A’ 1,800.00

CAT ‘B’ 1,500.00

CAT ‘C’ 1,200.00

CAT ‘D’ 780.00

171 Refuse Dump Container Managers Per Annum

CAT ‘A’ 210.00

CAT ‘B’ 180.00

CAT ‘C’ 120.00

172 Registration of Associations & Religious Bodies Per Annum

i. Registration of Religious Bodies

CAT ‘A’ ( Above 1000 Congregants) 575.00

CAT ‘B’ (501 - 1000 Congregrants) 288.00

CAT ‘C’ (101 - 500 Congregrants) 230.00

CAT ‘D’ (1 - 100 Congregrants) 115.00

ii. Registration of Associations 150.00

173 Rubber Stamp Makers Per Annum

CAT A (In Office, Kiosk) 115.00

CAT B (Table Tops) 80.00

174 Safety Goods/Accessories Per Annum

i Protective Wares (e.g. PPEs)

CAT ‘A’ 780.00

CAT ‘B’ 540.00

CAT ‘C’ 450.00

ii Fire Extinguisher Dealers Per Annum

CAT ‘A’ 300.00

CAT ‘B’ 150.00

175 Scrap Metal Dealers Per Annum

CAT A - Large Scale (Export) 960.00

CAT B - Medium Scale (Depot) 170.00

CAT C - Small Scale (Collection Points) 150.00

Page 27

Page 28: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

176 Service/Filling Stations Per Annum

CAT A - Muli Purpose - Large (eg. Fuel, Shopping Centre,

Vulcanizing, Washing bay, etc.) 3,000.00

CAT B - Muli Purpose - Medium (eg. Fuel, Shopping

Centre, Vulcanizing, Washing bay, etc.) 2,500.00

CAT C - Fuel and Shopping Centres 2,100.00

CAT D - Fuel and Washing Bay 1,890.00

CAT E - Fuel Only 1,150.00

CAT F - Surface Tank Points 690.00

CAT G - Kerosene 140.00

CAT H - LPG Retail Points of CAT A 1,500.00

CAT I - LPG Retail Points of CAT B 900.00

CAT J - LPG Only (Large) 840.00

CAT K - LPG Only (Medium) 600.00

CAT L - LPG Only (Small)-Door to door, etc. 460.00

177 Shipping companies Per Annum 350.00

178 Shoes/Sandals/Slippers Per Annum

i. Manufacturers

CAT A - Large Scale 345.00

CAT B - Small Scale 230.00

ii Wholesale

CAT A - Large 280.00

CAT B -Medium 205.00

CAT C - Small 170.00

iii. Retail

CAT A - Large 202.00

CAT B - Medium 170.00

CAT C- Small 112.00

CAT D -Table Top 80.00

179 Signage Makers Per Annum

CAT A - Digital 450.00

CAT B - Non-digital 360.00

180 Signage Writers Per Annum

CAT A - Electronic 360.00

CAT B - Manual 90.00

CAT C - Roving 70.00

181 Spare Parts Sales Outlets (New) Per Annum

CAT A - Importers/Wholesalers Only 605.00

CAT B - Retailers (Large) 400.00

CAT C - Retailers (Medium) 250.00

CAT D - Retailers (Small) 100.00

182 Spare Parts Sales Outlets(Second-hand) Per Annum

CAT A - Second-Hand Engine Shops 360.00

CAT B - Retailers (Large) 250.00

CAT C - Retailers (Medium) 150.00

CAT D - Retailers (Small) 100.00

CAT E - Kiosk/Table Top 80.00

183 Straw Basket Weavers and Sales Per Annum 100.00

Page 28

Page 29: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

184 Telecommunication Companies Per Annum

i Internet (Data) Services Providers

CAT ‘A’ 2,825.00

CAT ‘B’ 1,500.00

CAT ‘C’ 540.00

ii Phone and Internet Services Providers

CAT A - Head Office 13,080.00

CAT B - Regional/Municipal Office 11,770.00

CAT C - Service Centres 8,830.00

CAT D - Outsourced Service Centres 5,880.00

iii Tower Infrastructure Centres 5,880.00

185 Terrazzo Making Per Annum

CAT A - Two machines and above 330.00

CAT B - One Machine 180.00

186 Timber Products Retail Outlets Per Annum

CAT A - (Large scale) 336.00

CAT B - (Medium scale) 280.00

CAT C - (Small scale-Bamboo, Electricity Pole) 115.00

187 Toilet Operators (Private) Per Annum

CAT A - Above 24 Seater 1,200.00

CAT B - 17 to 24 Seater 720.00

CAT C - 9-16 Seater 480.00

CAT D - Up to 8 Seater 240.00

188 Tourism Licenced Facilities Per Annum

A Accommodation Facilities

i. Hotels/ Beach Resorts/ Motels

CAT A - Five Star 4,025.00

CAT B - Four Star 3,450.00

CAT C - Three Star 1,150.00

CAT D - Two Star 690.00

CAT E - One Star 575.00

ii. Guest Houses

CAT A ( 41-50 rooms) 1,090.00

C AT B (31-40 rooms) 872.00

CAT C (21-30 rooms) 654.00

CAT D (11-21 rooms) 575.00

CAT E (6-10 rooms) 475.00

CAT F (1-5 rooms) 250.00

iii. Budget Hotels

CAT A - Association Members 500.00

CAT B - Non-association Members 436.00

CAT C - Others 376.00

iv. Hostels (Private):

CAT A - Above 50 Beds 2,507.00

CAT B - 41-50 Beds 1,962.00

CAT C - 31-40 Beds 1,635.00

CAT D - 21-30 Beds 1,308.00

CAT E - 11-20 Beds 1,090.00

Page 29

Page 30: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT F- 6-10 Beds 763.00

CAT G- 1-5 Beds 327.00

v. Unclassified Hotels

CAT A - Over 50 rooms 460.00

CAT B - Up to 50 rooms 400.00

CAT C - Up to 10 rooms 345.00

vi. Apartment

CAT A- 16 and above rooms 3,760.00

CAT B- 10-15 rooms 3,135.00

CAT C- 5-9 rooms 1,880.00

CAT D- below 5 rooms 1,250.00

B Body Building Gym

CAT A - Large Scale (Club Setting) 460.00

CAT B - Medium Scale 350.00

CAT C - Small Scale 285.00

C Eating/Catering Houses

i. Restaurants

CAT A - Grade 1 575.00

CAT B - Grade 2 400.00

CAT C - Grade 3 230.00

ii. Informal Catering Services

- Traditional Catering Establishments (chop bars)

CAT A - Grade 1 350.00

CAT B - Grade 2 210.00

CAT C - Grade 3 140.00

- Drinking Bars

CAT A - Grade 1 180.00

CAT B - Grade 2 145.00

CAT C - Grade 3 120.00 - Snack Bars

CAT A - Grade 1 120.00

CAT B - Grade 2 100.00

- Outdoor Catering Establishments

CAT A - Grade 1 195.00

CAT B - Grade 2 100.00

- Local Fast Food Vendors

CAT A - Grade 1 150.00

CAT B - Grade 2 100.00

- Other Catering Services

CAT A 300.00

CAT B 200.00

CAT C 100.00

D Event Houses

CAT A - Large Scale 980.00

CAT B - Medium 690.00

CAT C - Small Scale 400.00

E Night Clubs and Theatres

i. Night Club

CAT A - Large Scale 180.00

Page 30

Page 31: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT B - Medium Scale 120.00

CAT C - Small Scale 100.00

ii. Club Houses

CAT 'A' 175.00

CAT 'B' 140.00

iii. Pub

CAT A - Grade 1 590.00

CAT B - Grade 2 245.00

iv. Movie House

CAT A - Grade 1 200.00

CAT B - Grade 2 140.00

v. Theatre

CAT A - Grade 1 3,630.00

CAT B - Grade 2 1,810.00

F Spa/Massaging & Fitness Centre

CAT A - Spa with more than 3 add-on services 1,275.00

CAT B - Spa with 2 -3 add-on services 590.00

CAT C - Spa Only 345.00

CAT D - Others 230.00

G Travel Trade Enterprises

i. Travel and Tour Operators

CAT A - With I.A.T.A. Licence 325.00

CAT B - Without I.A.T.A. Licence 200.00

CAT C - Tour Operators 130.00

ii. Car Hiring/Rental Services

CAT A - Large Scale(e.g. operators in UPSA) 350.00

CAT B - Medium Scale 390.00

CAT C - Small Scale 195.00

189 Transport Companies Per Annum

i. Road

CAT A - With own Terminal 4,500.00

CAT B - Operating from Publicly Owned Terminal 3,900.00

ii. Rail 540.00

190 Transport Unions (Lorry park Operations) Per Annum

CAT ‘A’ 1,030.00

CAT ‘B’ 780.00

CAT ‘C’ 540.00

CAT 'D' (Private car parks) 200.00

191 Treatment/Storage Plants Per Annum

i. Gas Storage Plants 42,000.00

ii. Waste Treatment Plants

CAT A - Sewage 1,200.00

CAT B - E-waste 1,200.00

CAT C - Others 540.00

192 Tyre/Battery Dealers – New Per Annum

CAT A - Wholesale 1,080.00

CAT B - Retail 600.00

193 Tyre/Battery Dealers – Used Per Annum

Page 31

Page 32: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT A - Wholesale 560.00

CAT B - Retail 225.00

194 Tyre Manufacturing Per Annum

CAT A - Manufacturers 1,200.00

CAT B - Remoulding (OTR) 270.00

195 TV & Radio Repairers Per Annum 100.00

196 Urinal Operators ( Private) Per Annum

CATA - Large Scale (4 and above rooms) 258.00

CAT B - Medium Scale (3 Rooms) 196.00

CAT C - Small Scale(2 Rooms) 130.00

CAT D - (1 Room) 80.00

197 Vegitable and Fruit Sellers

CAT A- Large 70.00

CAT B - Small 50.00

198 Vehicle – Driver’s Registration

Onetime

payment

Taxi Licence 20.00

Trotro/Bus Licence 20.00

Renewal for Drivers License 15.00

Heavy Duty Licence 35.00

Multi-Purpose Licence 45.00

Car Rental Licence 15.00

Wheel Cart Licence 5.00

Tractor Licence 25.00

Truck Vehicle Licence 45.00

Tanker Vehicle Licence 45.00

Earth/ Excavating / Levelling Machinery Licence 55.00

199 Vehicle - Private Examination Centres Per Annum

CAT 'A' 3,000.00

CAT 'B' 2,000.00

200 Vehicle Stickers for Embossment Per Annum

i. General

Taxi (Union Members) 20.00

Taxi(Non Union Memebrs) 30.00

Heavy Duty 45.00

Light Duty 42.00

Multi-Purpose 50.00

4 - Wheel Cart (Truck) 30.00

1 & 2- Wheel Cart 30.00

Tricycles/ Motorcycles (Per Unit) 30.00

Bicycle Per Unit) 30.00

Tricycles(Borla Taxis) 70.00

Satchet Water Trucks (Big Truck) 60.00

Satchet Water Trucks (small) 50.00

Satchet Water Trucks ( Tricycles and Motorbikes) 40.00

ii. Buses/Trotro

23 Passengers and above (Non Union Members) 40

23 Passengers and above (Union Members) 30.00

15-20 Passengers (Non -Union Members) 35.00

15-20 Passengers (Union Members) 25.00

8-14 Passengers (Non Union Members) 30.00

8 - 14 Passengers(Union Members) 20.00 Page 32

Page 33: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

iii. TrucksArticulator / Timber Trucks 75.00

Cargo Trucks (Above 10 Tons) 60.00 Cargo Trucks/Kia (Below 10 Tons) 50.00 Tipper Trucks:Up to 9.5 Cubic metres 70.00

10 - 14 Cubic metres 75.00 15 - 25 Cubic metres 80.00

iv. Tankers1,100 - 1,500 Gallon Capacity 70.00 2,000 - 2,500 Gallon Capacity 75.00

3,000 - 7,000 Gallon Capacity 80.00

v. Earth/ Excavating / Levelling Machinery

Bitumen Distributor 80.00

Bitumen Tanker 70.00

Other Heavy Duty Equipment 70.00

vi. Bulldozers

- D. 6 80.00

- D. 7 85.00

- D 8 90.00

Dumper 70.00

Excavator 75.00

Flat Truck 80.00

vii. Forklift

21 tons and Above 70.00

1 - 20 tons 60.00

viii. Crane Mounted

60 - 100 tons 60.00

101 - 150 tons 65.00

151 - 250 tons & Above 70.00

Prime Mover 80.00

Motor Grader (125 HPL) 80.00

Pavement Compactor 70.00

Pavement Roller 80.00

Low Loader 80.00

Road Roller 80.00

Tipping Trailer & Tractor 80.00

Pay Loaders 80.00

Small Track-excavators 70.00

Large Track-excavators 80.00

Vibrator Roller 80.00

Wheel Loader 80.00

Excavator Loader 80.00

Wheel Tractor 80.00

Air Compressor 80.00

Static Roller (10-12) 80.00

Plate Compactor 80.00

ix. Other Vehicles

Cesspit Emptier 75.00

Hearse 60.00

Page 33

Page 34: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

Towing Truck 80.00

Tractors 80.00

Roll-on Roll-off 75.00

201 Veterinary Clinic/Hospital Per Annum

CAT A - Vet, Lab and Shop 540.00

CAT B - Vet and Shop 330.00

CAT C - Vet Only 190.00

CAT D - Shop Only 150.00

202 Warehouse (Private) Per Annum

i Customs Bonded Warehouse/Container Depot

CAT ‘A’(Large Scale) 7,728.00

CAT ‘B’(Medium Scale) 3,864.00

CAT ‘C’ (Small Scale) 1,932.00

CAT ‘D’ 1,500.00

ii Un-bonded Warehouse

CAT A - 100m x 70m 5,400.00

CAT B - 80m x 50m 2,700.00

CAT C - 60m x 30m 1,200.00

CAT D - Others 500.00

203 Waste Management Companies Per Month

CAT ‘A’ (First Class Residential Area) 160.00

CAT ‘B’(Second Class Residential Area) 140.00

CAT 'C' (Third Class Residential Area) 120.00

CAT 'D' (Bola Taxi) 40.00

CAT 'E'(Motor King) 30.00

204 Windscreen Dealers Per Annum

CAT ‘A’ 210.00

CAT ‘B’ 150.00

CAT ‘C’ 90.00

205 Windscreen Repairers Per Annum

CAT ‘A’ 100.00

CAT ‘B’ 80.00

CAT ‘C’ 70.00

206 Wood Fuel Per Annum

CAT A - Charcoal Producers 120.00

CAT B - Firewood Sellers (Large) 120.00

CAT C - Firewood Sellers (Medium) 80.00

CAT D - Firewood Sellers (Small) 70.00

CAT E - Charcoal Sellers 70.00

PERMITS

Building Plans and Permits

1 Jacket/Application Forms 60.00

2BUILDING PROCESSING FEE

(Non-Refundable Deposit)

i. RESIDENTIAL

General residential development(1 storey) 150.00

2 storey residential development 180.00

Page 34

Page 35: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

3 storey residential development

(below a gross floor area of 450m²) 192.00

3 storey and above residential development (Above gross

area of 450m²)

420+ 30% of 420 per

gross floor area of

450m²

Apartments 180.00

ii. COMMERCIALFilling Station 780.00 ShopsUp to 2 storey shops development 150.00 Shops development (below a

gross floor area of 450m²) 180.00

Shops development (above gross

floor area of 450m²)

400+ 30% of 400 per

gross floor area of

450m²

Hotels

Up to 2 storey Hotel building 330.00 3 Storey Hotel building 390.00

Hotel Building (above a gross floor

area of 450m²)

900+ 30% of 900 per

gross floor area of

450m²Restaurants

Single storey restaurant 240.00

2 storey restaurant 300.00

3 storey restaurant 360.00

Restaurant Building with gross floor area above of 450m²800+ 30% of 800 per

gross floor area of

450m²

Multi-storey parking facility

2 storey parking facility 420.00

3 storey parking facility 450.00

Parking facility(above a gross floor area of 450m²)

1000+ 30% of 1000 per

gross floor area of

450m²Banking hall

1 storey Banking hall 330.00 2 storey Banking hall 450.00

3 storey Banking hall 600.00

Banking hall with a gross floor area above of 450m²

1500+ 30% of 1500 per

gross floor area of

450m²Radio/TV station building

1 storey building 330.00

2 storey building 450.00 3 storey building 540.00

Page 35

Page 36: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

Radio/TV station building with gross floor area above

450m²1200+ 30% of 1200 per

gross floor area of

450m²Telecommunication Mast 3,900.00 Printing houses

1 storey printing house 225.00

2 storey printing house 300.00

3 Storey printing house 390.00

Printing house building with gross floor area above 450m²900+ 30% of 900 per

gross floor area of

450m²

Funeral homeCAT A - 3 storey funeral home 420.00 CAT B - 2 storey funeral home 300.00 CAT C - storey funeral home 210.00

Funeral home building with gross floor area above 450m²900+ 30% of 900 per

gross floor area of

450m²

iii. CIVIC AND CULTURAL OFFICES

Up to 2 storey office 270.00

3 storey office 360.00

Office building with gross floor area above 450m²850+ 30% of 850 per

gross floor area of

450m²

Churches/mosque

1 storey church/mosque 210.00

2 storey church/mosque 300.00

3 storey church/mosque 360.00

Church/Mosque building with gross floor area above 450m²

800+ 30% of 800 per

gross floor area of

450m2

Hospital/clinic/laboratory

1 storey Hospital/clinic/laboratory 270.00

2 storey Hospital/clinic/laboratory 420.00

3 storey Hospital/clinic/laboratory 480.00

Hospital/clinic/laboratory building with gross floor area

above 450m²

1100+ 30% of 1100 per

gross floor area of

450m²

iv.FACTORIES/INDUSTRIAL

BUILDINGS

Ware house (storage only)

1 storey Ware house (storage only) 210.00

2 storey Ware house (storage only) 270.00

3 storey Ware house (storage only) 330.00

Ware house building with gross floor area above 450m²

700+ 30% of 700 per

gross floor area of

450m²

Ware house and Office

Page 36

Page 37: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

1 storey Ware house and Office 270.00

2 storey Ware house and Office 315.00

3 storey Ware house and Office 405.00

Warehouse/Office building with gross floor area above

450m²

900+ 30% of 900 per

gross floor area of

450m²

Ware house and Residence

1 storey Warehouse & Residence 270.00

2 storey Warehouse & Residence 330.00

3 storey Warehouse & Residence 420.00

Warehouse/residence building with gross floor area above

450m²

900+ 30% of 900 per

gross floor area of

450m²

Factories

Up to 2 storey factory 4,200.00

Up to 3 storey factory 540.00

Factory with gross floor area above 450m²

1200+ 30% of 1200 per

gross floor of area of

450m²

Industrial complex

Up to 2 storey industrial complex 540

Up to 3 storey industrial complex 780

Industrial Complex with gross floor area above 450m²

1500+ 30% of 1500 per

gross floor of area of

450m²

v. EDUCATION (PRIVATE)

Pre-school

1 storey pre-school 180.00

2 storey pre-school 210.00

3 storey pre-school 270.00

Pre-school building with gross floor area above 450m²

600+ 30% of 600 per

gross floor area of

450m²

Basic School

1 storey basic school 225.00

2 storey basic school 325.00

3 storey basic school 450.00

Basic School building with gross

floor area above 450m²

1000+ 30% of 1000 per

gross floor area of

450m²

Second Cycle School

1 storey second cycle school 450.00

Page 37

Page 38: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

2 storey second cycle school 540.00

3 storey second cycle school 600.00

Second Cycle School building with gross floor area above

450m²

1500+ 30% of 1500 per

gross floor area of

450m²

Basic and second cycle

1 storey basic and second cycleschool 600.00

2 storey basic and second cycleschool 780.00

3 storey basic and second cycleschool 900.00 Basic & Second Cycle School building with gross floor

area

above 450m²

2100+ 30% of 2100 per

gross floor area of

450m²

Vocational/Technical

1 storey vocational/technicalschool 600.00

2 storey vocational/technicalschool 780.00

3 storey vocational/technicalschool 900.00

Vocational/Technical school building with gross floor area

above 450m²

2100+ 30% of 2100 per

gross floor area of

450m²

Extension of time 900.00

Tertiary

1 storey private tertiary schoolbuilding 1,080.00

2 storey private tertiary schoolbuilding 1,200.00

3 storey private tertiary schoolbuilding 1,800.00

Private Tertiary School building with gross floor area

above 450m²

4000+ 30% of 4000 per

gross floor area of

450m²

Driving Schools

1 storey private driving school 600.00

2 storey private driving school 780.00

3 storey private driving school 900.00

Private Driving School building with gross floor area above

450m²

2100+ 30% of 2100 per

gross floor area of

450m²

vi. OPEN SPACE & RECREATIONALDEVELOPMENT

Sports complex 1,080.00

Events centre 780.00

vii. Renovation/Rehabilitation/Refurbishment 1,640.00

viii. Planning Permission in Principle (AIP) 5,850.00

ix. Hoarding (Non-residential) 1,098.00

x. Demolishing 1,638.00

xi. Certificate of Habitation/Occupancy

Commercial/Industrial 2,000.00

Civic & Cultural 1,500.00

Mixed Use 1,500.00

Residential 500.00

xii. Temporary Structures 108.00

Page 38

Page 39: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

xiii. Validation of Spatial Data

Checking of Site

0.16 acre 27.00

0.17 acre - 0.32 acre 81.00

0.33 acre - 1 acre 108.00

Above 1 acre 135.00

Tracing/Extract of Site

0.16 acre 63.00

0.17 acre - 0.32 acre 162.00

0.33 acre - 1 acre 378.00

Above 1 acre 380.00

Zoning Comments

0.16 acre 108.00

0.17 acres - 0.32 acre 162.00

0.33 acre - 1 acre 270.00

Above 1 acre 378.00

Surveying/Demarcation

0.16 acre 162.00

0.17 acre - 0.32 acre 270.00

0.33 acre - 1 acre 405.00

Above 1 acre 540.00

3 PERMIT CHARGES

A. New Development

i. Building/Permanent Structure

Cost of

construction 0.40%

ii. Demolition Permit Per metre 500.00

iii. Hoarding Permit (only) Per metre 4.00

iv. Fence Wall Permit (only) Per metre 6.00

v. Mast Permit (Installation)

One Time

payment 10,800.00

B.

Building Permit Renewal (upon expiration of original

permit/extension of time)

i. Residential 210.00

ii. Commercial 600.00

iii. Factories/ Industrial 900.00

iv. Civic & Cultural 1,800.00

v. Open Space & Recreational Development 1,080.00

vi. Educational 900.00

vii. Renewal for Temporary Structures 80.00

C.

Permit to repair/renovate/rehabilitate/refurbish/

convert

i. Telecommunication Mast 2,250.00

ii. All Others Structures

0.40% of Cost of

Renovation

D. Temporary Structure Permit(Constructional Site)

i. Industrial/Commercial Properties/Office 190.00

ii. Mixed Use 120.00

iii. Residential 80.00

E.Other Temporary Structures

Permit (Provisional Site)

i. Containers/Sealed Metal 270.00

Page 39

Page 40: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

ii. Container (Fabricated Metals) 120.00 iii. Sheds 90.00 iv. Wooden Kiosks 60.00

F. Other Fees

i. Certified True Copy

Cost of

reproducing

new

documents

Cost of reproducing new

documents

ii. Certificate of Habitation(COH)

% of

prevailing

building

permit fee 10%

iii. Demolition Permit Per case 500.00

iv. Permit For Construction:

Swimming Pool 450.00

Fountain/Water Falls 360.00

Tennis Court/Volley Ball/Basket Ball 360.00

Football Pitch 1,200.00

Outdoor Jacuzzi 330.00

v. Road Crossing (Cutting) Permit Fees: Per Metre

Asphalt Roads 11.00

Paved/Surfaced Dressed Road 7.00

Gravelled Road 5.00

vi. Thrust Boring

Asphalt Pavement Road Per Metre 10.00

Surface Dressed Road Per Metre 6.00

vii. Permit For Construction of Additional Septic Tank

Residential Per Tank 45.00

Commercial and Industrial Per Tank 100.00

viii. Permit For Construction of Additional Tanks

Filling Stations and Others Per Tank 780.00

ix.

Construction of Road, Kerbs, Gutters, by Estate

Developers

% of cost of

Dev't 1% of Cost of Dev't

4 APPROVAL FEES FOR LAND APPLICATION

SUB-DIVISIONS

i. Residential

1st Class

p 0.16 acre 4,320.00

0.17 - 0.32acre 4,800.00

0.33 - 1 acre 5,700.00

Above 1 acre 9,000.00

2nd Class

0.16 acre 1,800.00

0.17 - 0.32acre 2,400.00

0.33 - 1 acre 3,300.00

Above 1 acre 4,500.00

3rd Class

0.16 acre 1,080.00

0.17 - 0.32acre 1,860.00

0.33 - 1 acre 2,700.00

Page 40

Page 41: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

Above 1 acre 4.20

ii. Commercial

0.16 acre 5,700.00

0.17 acre - 0.32 acre 7,200.00

0.33 - 1 acre 8,100.00

Above 1 acre 9,300.00

iii. Industrial

- Heavy Duty

0.32 acre 4,500.00

0.32 - 1 acre 6,600.00

Above 1 acre 7,800.00

- Light Duty

0.32 acre 4,500.00

0.32 - 1 acre 2,100.00 Above 1 acre 7,800.00

iv. Civic and Cultural0.32 acre 7,500.00

0.32 - 1 acre 8,400.00

Above 1 acre 10,200.00

v. Education

0.32 acre 4,500.00

0.32 - 1 acre 8,400.00

Above 1 acre 8,400.00

5 Change of Use

i. Residential to commercial

1st Class

Up to 0.32 acre 6,600.00

0.33 - 1 acre 7,200.00

Above 1 acre 9,000.00

2nd Class

Up to 0.32 acre 4,500.00

0.33 - 1 acre 5,400.00

Above 1 acre 7,800.00

3rd Class

Up to 0.32 acre 3,780.00

0.33 - 1 acre 4,800.00

Above 1 acre 6,600.00

ii. Residential to Educational

1st ClassUp to 0.32 acre 5,400.00

0.33 - 1 acre 7,200.00

Above 1 acre 10,800.00

2nd Class

Up to 0.32 acre 3,300.00

0.33 - 1 acre 4,500.00

Above 1 acre 5,400.00 3rd ClassUp to 0.32 acre 2,100.00 0.33 - 1 acre 3,300.00

Above 1 acre 4,500.00

iii. Residential to Light industrial1st Class

Up to 0.32 acre 5,400.00

Page 41

Page 42: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

0.33 - 1 acre 7,200.00 Above 1 acre 10,800.00

2nd ClassUp to 0.32 acre 3,300.00

0.33 - 1 acre 4,500.00 Above 1 acre 5,400.00

3rd ClassUp to 0.32 acre 2,100.00 0.33 - 1 acre 3,300.00 Above 1 acre 4,500.00

iv. Residential to Civic and Cultural1st Class

Up to 0.32 acres 6,600.00

0.33 - 1 acre 8,400.00

Above 1 acre 11,700.00 2nd Class

Up to 0.32 acre 3,300.00 0.33 - 1 acre 4,500.00

Above 1 acre 5,400.00 3rd ClassUp to 0.32 acre 2,100.00

0.33 - 1 acre 3,300.00

Above 1 acre 4,500.00

v. Industrial to Civic and Cultural

- Heavy Duty

Up to 1 acre 9,000.00

Above 1 acre 11.70

- Light Duty

Up to 1 acre 5,400.00

Above 1 acre 8,100.00

vi. Industrial to Mixed Use

- Heavy Duty

Up to 1 acre 11,700.00

Above 1 acre 13,800.00

- Light Duty

Up to 1 acre 9,000.00

Above 1 acre 10,800.00

vii. Educational to Mixed Use

Up to 0.32 acre 8,400.00

0.33 - 1 acre 9,900.00

Above 1 acre 12,600.00

viii. Educational to residential

Up to 0.16 acre 6,600.00

0.17 - 0.32 acre 9,000.00

0.33 acre and above 11,700.00

ix. Open space to residential

0.32 - 1 acre 9,900.00

Above 1 acre 11,700.00

x. Open space to education

Up to 0.32 acre 7,200.00

0.33 - 1 acre 9,900.00

Above 1 acre 11,700.00

Page 42

Page 43: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

xi. Open space to mixed use

Up to 0. 32 acre 9,000.00

0.33 - 1 acre 10,200.00

Above 1 acre 11,700.00

Publication of Approved Rezoning Request 1,800.00

FEES

1 Burial (Cemetery) Fees

i. General Per Burial

CAT A - 1 - 5 years 60.00

CAT B - 6 -17 years 70.00

CAT C - Adults (Above 18 years) Vault 310.00

CAT D - Adults (Above 18 years) Ordinary 180.00 CAT E - Tombstone e.g. marble,

terrazzo, vault 225.00

CAT F- Concrete Vault with building 3,000.00

CAT G- Concrete Vault with iron bars/chain fencing 1,800.00

- Burial Application Form 60.00

ii. Grave space reservation -Public Cemetery

CAT A - Allocation

Onetime

payment 2,700.00

CAT B - Renewal/ Maintenance Per Annum 540.00

iii. Cremation Per Burial

CAT A - Foreigners 540.00

CAT B - Non AssociationMembers, Ghanaians 360.00

CAT C - Association Members,Ghanaians 270.00

iv. Exportation of corpse (OutsideCountry)

Onetime

payment 120.00

v. Mausoleum Per burial 90.00

vi. Burials at Home Per burial 3,000.00

vii. Exhumation of Corpse

Per Court

Order 540.00

CAT A - Vault 645.00

CAT B - Ordinary 325.00

CAT C - Construction of Tomb on residential premises 930.00

2 Business/Product Promotion Per Day

i. Promotions

CAT A - Financial Institutions 280.00

CAT B - Others 175.00

ii. Promotion Agents 300.00

3 Calibration of Noise Emission Per Visit

CAT A - Large groups 330.00

CAT B - Medium groups 210.00

CAT C - Small groups 150.00

CAT D - Others (Special Permit) 90.00

4 Conservancy

i. Franchised

Franchise - Public Toilet Operators Per Annum 5,000.00

WC Per Visit 1.00

KVIP Per Visit 0.50

Franchise - Public Bath House Operators Per Annum 3,000.00

Franchise - Public Urinal Operators Per Annum 1,000.00

Page 43

Page 44: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

ii. Assembly OperatedPublic Toilet Per Visit 0.50 Public BathhousePublic Bathhouse (No shower) Per Visit 0.60 Public Bathhouse (with shower) Per Visit 1.00 Public Urinals Per Visit 0.30

5 Crusade Outreach /Concert Programmes Per Day 100.00

6

Environmental Health

Inspection and Certificate fee Per Annum

i. Application Forms 5.00

ii Suitability (Health) Report/Certificate

CAT A - Water Producers/Food Processing Co.

(i) Large Scale 500.00

(ii) Small Scale 300.00

(iii) Small Scale 200.00

CAT B - Hotels/Guest Houses/Hostels/ Restaurants/Private

Schools 255.00

CAT C - Chop and Drinking Bars 200.00

iii.

Food Vendors and Satchet Water Handlers Health

Certificate

Health Certificate 45.00

Renewal of Health Certificate 40.00

7 Export/Conveyance/Wholesale/Bulk Goods

i. Animals

Cow (Foreign Heardsmen) Per animal 7.00

Cow (Local Heardsmen) Per animal 5.00

Sheep,Goats, Pigs, Donkey, Dog etc. Per animal 4.00

Birds Per bird 1.00

Fish Per basket 1.00 Bush Meat Per animal 1.00

ii. Bamboo Per 100 culms 10.00

iii. Charcoal Per bag 1.00

iv.

Cotton (Articulator, Kia, Mummy truck, Abossey Okai

macho, Motor king, etc.) Per load 15.00

v Firewood Per bundle 1.00

Articulator Truck Per load 35.00

Mummy Truck per load 20.00

Kia Truck Per load 15.00 Abossey Okai macho motor

king/ Donkey Cart Per load 5.00

vi. FRUITS

- Pineapple,Orange, Water Melon Per truck 20.00

-

Banana, Mango, Pawpaw, Sugar Cane, Pear, Palm fruits,

etc.

Per

Crate/Bag/Ba

sket 2.00

- Coconut Per load 5.00

vii. Limestone

Above 7 Tonnes Per load 30.00

6 to 7 Tonnes Per load 20.00

Up to 5 Tonnes Per load 10.00

viii.

Milled Foods (Corn dough, Cassava dough, Groundnut

paste, Gari, etc.

Per bag/big

container 2.00

Page 44

Page 45: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

Milled Foods (Corn dough, Cassava dough, Groundnut

paste, Gari, etc.

Per bag/

Per/small

container 1.00

ix. Plantain

Rano Truck Per load 45.00

Mighty Truck Per load 35.00

Bongo Truck Per load 22.00

Poles Per pole 10.00

Big Sack Per sack 2.00

Mini Sack Per sack 1.00

x. Stones/Quarry/Gravel Products

Above 7 Tonnes Per load 20.00

6 to 7 Tonnes Per load 15.00

Up to 5 Tonnes Per load 10.00

xi. Sand (including river and sea)

Above 7 Tonnes Per load 15.00

6 to 7 Tonnes Per load 12.00

Up to 5 Tonnes Per load 10.00

xii. Roots and Tubers

Yam 100 pieces 3.00

Yam - Articulator Truck Per load 33.00

Yam - Mummy Truck Per load 20.00

Yam - Kia Truck Per load 12.00 Yam - Abossey Okai macho

motor king Per load 10.00

Cocoyam, Cassava, Potato Per Maxi bag 2.00

Cocoyam, Cassava, Potato Per Mini bag 1.00

Vegetable dealers(e.g. Pepper, Okro, Onion, Garden Eggs,

Tomatoes)

Per maxi

bag/crate/

basket/sack 2.00

xiii.

Vegetable dealers(e.g. Pepper, Okro, Onion, Garden Eggs,

Tomatoes, eggs)

Per mini

bag/crate/

basket/sack 1.00

xiv. Palm Oil, Coconut Oil, Groundnut oil, etc. Per Drum 4.00

Per Jerican 2.00

Per gallon

(4.5 Litres) 1.00

xv. Salt Dealers Per Bag 1.00

xvi. Shea Nuts,Cola Nuts, etc. Per Bag 1.00

xvii. Shea Butter Per tonne 15.00

xviii. Maize, Groundut, Beans, etc. Per Bag 1.00

xix. Off-Loading/Landing Fee

CAT A - Articulator Truck 150.00

CAT B - Cargo trucks & Buses 120.00

8 Information Van Hiring (Assembly's) Per use

CAT A - Public Use 120.00

CAT B - Private Use 330.00

9 Lorry Park Fee Per Day

i. Commercial Vehicles

Taxi/Hiring 1.00

Mini Bus Up to 12-23 seater 2.00

Bus/Kia Up to 24-33 seater 3.00

Page 45

Page 46: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

Bus/Kia (33 seater +) 4.00

Articulator truck 6.00

Tipper truck 6.00

Lorry park Overseer (Book men) 1.00

Rig Saw (Yellow Tricycle) 0.60

Non-Lorry Park Mobile Vehicles (e,g Taxi) 3.00

ii. Private Vehicles Daily parking

Saloon Cars (short parking) 1.50

Long parking full day 10.00

Mini Cargo Bus 10.00

Medium Trucks 10.00

Big Cargo Trucks 15.00

Articulator Trucks 20.00

Monthly Parking (for all vehicles) 100.00

iii. Lorry Park at VRA (DECOBUILD) Per Load

Long Distance Vehicles(e.g. Kumasi, Ho, Koforidua, etc.) 4.00

Short Distance Vehicles (Tema, Kasoa, Dodowa, etc.) 1.00

Taxi 0.50

10 Market

Per

Day/Night

Market Tolls (Daily/ Night Tolls) 1.00

11 Marriage Fees

Registration of Marriage by Proxy Per Reg 500.00

Ordinance (Cap 127) Per Reg 100.00

Customary Marriage Per Reg 50.00

Divorce Certificate (Customary) Per Doc. 210.00

Registrar's Certificate Per Doc. 35.00

Certificate of Marriage Per Doc. 35.00

Certified True Copy Per Doc. 80.00

Filling of Notice/Caveat (First) 35.00

Filling of Notice/Caveat (Final) 35.00

Authentication of Marriage Certificate 35.00

Marriage ceremony ( Weekdays) 45.00

Marriage ceremony ( Weekend) 100.00

Search Fee ( for marriage registration) 35.00

Use of Assembly's Hall - Marriage Ceremony

Per 30

minutes 80.00

Registration of Churches for Marriage Per church 1,800.00

Spinster/ Bachelor Certificate 150.00

12 On-Street Parking

(i)Saloon Car/ Pick-up First 1 hour 3.00

(ii)Saloon Car/ Pick-up Second hour 4.00

(iii)Saloon Car/ Pick-up Every hour 2.00 (iv)Big Buses 3hrs 3.00 (v) Buses 3hrs 3.00 (vi)Trotro 3hrs 4.00 (vii)Taxi/Caravan 3hrs 3.00 (viii)Cargo(Light for distribution) 3hrs 5.00

(ix)Cargo (Heavy) 3hrs 6.00

(x)Company parking

Per car/Per

day 5.00

Page 46

Page 47: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

(xi)Shop Owners Parking Per week 15.00

(xii) Pubic car park 3hrs 1.00

13 Re-allocation Fees for Assembly Store/Stall

Onetime

payment

i. Stall

CAT A - In CBD 660.00

CAT B - Satellite Markets 600.00

CAT C - Outside CBD 500.00

ii. Store

CAT A - In CBD 1,200.00

CAT B - Satellite Markets 1,130.00

CAT C - Outside CBD 900.00

14 Registration of Premises for Rearing Animals Per Area

CAT A - Kraal for Cattle 300.00

CAT B - Sheep/Goat/Pig 150.00

15 Sale of Contract Documents

i. Goods & Services

CAT A - Above 400,000 (Regional Tender Review Com.) 300.00

CAT B - Above 50,000 - 400,000 (Entity Tender Com.) 200.00

CAT C - Up to 50,000 (Approved by Entity Head) 100.00

ii. Works

CAT A - Above 550,000(Regional Tender Review) 500.00

CAT B - Above 90,000 - 550,000 (Entity Tender Com.) 350.00

CAT C - Up to 90,000 (Approved by Entity Head) 200.00

16 Search Fee (General Information) 50.00

17 Slaughter House Per animal

Slaughter of Cow/Donkey 10.00

Slaughter of Sheep/Goat/ Pig 5.00

Fowls, etc. 1.00

Meat Van (Assembly Door-to-door delivery)

CAT A – Cow 2.00

CAT B - Small Animals 1.00

18 Warehouse Charges (In The Market )

i. Daily /Overnight Charges (Per head load) 1.00

ii. Monthly Charges

General Charges (Per 17 square meters) 30.00

Handling charges(Per tonne) 15.00

Storage (Per tonne) 5.00

iii. Administrative charges (Per tonne) 5.00

Liquid oil (drums - Per head load)

One (1) drum 5.00

One (1) Jerri can 3.00

Others (negotiable) 3.00

19 Warehouse Charges (Outside Market) Per month

CAT A - Above 20 Sq. metres 2,160.00

CAT B - 16 to 20 Sq. metres 1,620.00

CAT C - 11 to 15 Sq. metres 1,080.00

CAT D - 6 to 10 Sq. metres 540.00

CAT E - Up 5 Sq. metres 270.00

20 Waste Management

Page 47

Page 48: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

A Dislodgement of Liquid Waste

i. Dislodging Per Trip

CAT A - Dislodging - Domestic 220.00

CAT B - Dislodging - Commercial and Industrial

undertaking 540.00

CAT C - Dislodging - Outside District Capital 600.00

CAT D - Dislodging - Outside District 650.00

ii. Tipping Fee (Liquid Waste) Per Trip

CAT A - Dislodging - Domestic 35.00

CAT B - Dislodging - Commercial and Industrial

undertaking 540.00

CAT C - Dislodging - Outside District Capital 540.00

CAT D - Dislodging - Outside District 540.00

B. Solid Waste Collection

i. Industrial/Commercial

120 to 240 Litre (Special Containers) Per month 45.00

1100 litres Per month 196.00

3200 litres Per month 526.00

7000 litres Per month 650.00

12000 litres Per month 1,000.00

23000 litres Per month 2,280.00

23m3 Per Trip 180.00

15m3 Per Trip 150.00

12m3 Per Trip 120.00

10m3 Per Trip 102.00

Special Container (7m3) Per Trip 90.00

Construction Waste Per Trip 390.00

Educational Institutions Per month 120.00

Factory Service - On Call Per Trip 600.00

Factory Service - Regular Service Per month 390.00

Industrial Waste Per Trip 600.00

Hospitals/Clinics per month 330.00

Skip Loader Service Per Trip 900.00

ii.Hiring of refuse Containers commercial Rate (Hotel,

Restaurants, etc) Per Trip

CAT A - 23m3 Container 390.00

CAT B - 12m3 to 15m3 Container 194.00

CAT C - 120 litre to 240 litre Bin 10.00

iii. Solid Waste Dumping Per tonne

CAT A - Domestic waste 35.00

CAT B - Commercial waste 60.00

CAT C - Industrial waste 70.00

CAT D - Port waste 60.00

CAT E - Construction Waste 510.00

CAT F - Destruction of goods 1,800.00

C Solid Waste Collection Services (Domestic) Per month

i. Communal Collection Service

CAT A - Pay-as-you-dump 2.00

CAT B - Pay-as-you-dump 1.00

CAT C – Others 7.00

Page 48

Page 49: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

ii Door to Door Collection Service Per month

CAT A - 1st Class Residential Area 40.00

CAT B - 2nd Class Residential Area 35.00

CAT C - 3rd Class Residential Area 30.00

CAT D - Compound house

Per

household 13.00

iii. Sewage Maintenance Fees

CAT A - Public Toilets 5.00

CAT B - Domestic Toilets 5.00

CAT C - Institutional Toilets 5.00

21 Road Block Per day

CAT A - Collector Accesses 360.00

CAT B - Local Accesses 192.00

OTHER USER CHARGES

22 ICT Centre Per Hour 1.00

23 Information Centre/Announcement Minutes

CAT 'A' (Above 2 Minutes) 60.00

CAT 'B' (1 Minute) 25.00

24 Radio Promotions (Information Centre) Minutes

CAT 'A' (30 Minutes) 150.00

CAT 'B' (20 Minutes) 120.00

CAT 'C' (15 Minutes) 100.00

CAT 'D' (10 Minutes) 80.00

RENT

1 Bill boards Per Annum

CAT ‘A’ 2,700.00

CAT ‘B’ (Memorial Adverts) 600.00

2 CAT ‘C’ (Small of CAT ‘B’) 330.00

i. Hiring of Assembly Facilities Per day

ii. CAT A - Assembly Hall 600.00

iii. CAT B - Assembly conference room 330.00

iv. CAT C - Community centres 162.00

v. CAT D - Sub-district Halls 110.00

vi. CAT E - Forecourt of Assembly Office 1,000.00

CAT F - Others 110.00

3 Market Per Month

i. StoresCAT A - In CBD (Central Business District) 50.00

CAT B - Satellite Markets 50.00

CAT C - Outside CBD 50.00

CAT D - Sub District Store 50.00

ii. Stalls

CAT A - In CBD 10.00

CAT B - Satellite Market 10.00

CAT C - Outside CBD 10.00

CAT D - Sub District Stalls 10.00

iii. Sheds

CAT A - In CBD 5.00

CAT B - Satellite Markets 5.00

CAT C - Outside CBD 5.00

Page 49

Page 50: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

CAT D - Sub District Shed 5.00

iv. Rent of Undeveloped Lands(Ground Rent) 4x4 ft 30.00

4 Official Residence Per Month

ii. Management Staff Quarters 10% of Gross Salary

iii. Senior Staff Quarters 10% of Gross Salary

iv. Junior Staff Quarters 10% of Gross Salary

v. Guest Houses 10% of Gross Salary

5 Hiring of Parks

i. CAT A - Government Recreational Park Per event 390.00

ii. CAT B - Lorry Park (space rental) Per month 600.00

iii. CAT C - Parade Grounds (Jubilee Parks) Per day 380.00

iv.CAT D-School Compound(outdooring, social functions,

funeral) Per day 100.00

6 Rent on Leased Buildings To be Detemined

7 Rent for Vendor Stands Per Month 45.00

FINES

1 Building Offences Per Case

i. Penalty for development without permit

50% of permit (in

addition to principal)

ii.

Occupying Newly Completed Houses without Occupancy

(Habitation) Certicate

50% of permit (in

addition to principal)

iii. Penalty For Unauthorised Placements

50% of permit (in

addition to principal)

iv.

Penalty for Refurbishment/Rehabilitation/Renovation

without permit

50% of permit (in

addition to principal)

v. Penalty for development in unauthorised places

50% of permit (in

addition to principal)

vi. Penalty for Violating ‘Stop-Work’ Order

50% of permit (in

addition to principal)

vii.

Installation of Radio/TV/Internet Service

providers/Communication Mast and others-Refusal to

obtain permit

50% of permit (in

addition to principal)

2 Environmental Health/Safety/ Sanitation Offence Per Case

i. Defecating at unauthorized places 115.00

ii. Urinating at unauthorized places 15.00

iii. Selling at unauthorized places(e.g. Pavement) 50.00

iv. Indiscriminate disposal/burning of refuse

Industrial Area 1,200.00

Commercial Area 450.00

Residential Area 390.00

Office Area 325.00

v. Unpaid Fees for Refuse Collection Service50% of amount owed in

addition to principal

vi. Weedy grounds

Business/Commercial premises 1,200.00

Residential premises 270.00

vii. Refusal to Re-plant Tree (after Property development

Industrial 120.00

Individual 60.00

Page 50

Page 51: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

viii. Refusal to pay for Environmental Health permit 50% of the principal

ix. Refusal to comply with abatement

CAT A - Industrial 390.00

CAT B - Commercial 325.00

CAT C - Residential 270.00

x. Excessive Noise Making

CAT A - Large groups 210.00

CAT B - Medium groups 110.00

CAT C - Small groups 60.00

CAT D - Others (Special Permit) 30.00

xi. Cutting of trees without permit Per Tree 30.00

xii. Penalty for not participating in clean-up exercises On spot 115.00

3 Impounding – Stray Animals

Per

Animal/Day

i. Collection - Sheep/ Goat/ Pigs/Dogs 90.00

ii. Collection - Donkey/ Horse/ Cow 224.00

iii. Feeding - Sheep/ Goats 17.00

iv. Feeding - Pigs 100.00

v. Feeding - Dogs 17.00

vi. Feeding - Donkey/ Horse/Cow 30.00

vii. Impounded animal(s) auctioning To be Detemined

4 Miscellaneous Offences Per Case

i. Removal of/Missing Property number plate 60.00

ii. Removal/Destruction/Defacing of Street Name signage

120% of replacement

cost

iii. Destruction of Street Light Poles/Other road inftrastructure

120% of replacement

cost

iv. Posting of bills at unauthorized places 55.00

v. Failure to pay BOP/ Rate/Rent by 30th September, 2019

50% of amount owed (in

addition to principal)

vi. Failure to pay Daily Toll 1,000.00

vii. Failure to pay Lorry Part Toll 2,000.00

viii. Failure to pay Basic Rate 500.00

ix. Penalty for bounced cheques 50% of cheque value

x. Transfer of stalls/stores without Assembly approval 450.00

xi Conveyance fee defaulters(Sand winning truck) 100.00

xii. Damage of Assembly Properties10 times cost of property

damaged

5

Retrieval Of Seized Tools/Machinery

(For Various Offences) Per case

1st Time 80.00

2nd Time 150.00

3rd Time 230.00

6 Traffic Offences

i.

Parking/Stopping/Waiting/Loading/Off-

loading/Moving/Turning at unauthorized Places Per case

Earth Moving Equipment Per case 270.00

Articulator Truck Per hour/Case 190.00

Tipper/Cargo Truck/Tractor Per hour/Case 160.00

Pick-Up/ Cross-Country/SUVs Vehicle Per case 120.00

Page 51

Page 52: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

Saloon Car/Taxi Per case 100.00

Buses (large) Per case 160.00

Trotro/Buses (small) Per case 120.00

Motor bikes/Tricycles Per case 30.00

Push truck Per case 5.00

ii. Riding bicycle and motorbike in the market Per case 55.00

iii.Riding bicycle and motorbike on

pedestrian walkways Per case 55.00

iv. Clamping Charges (Obstruction /No Parking) Per case

Heavy Duty (e.g. Articulated Trucks) 192.00

Medium Heavy Duty Vehicles (Kia Trucks and Buses) 120.00

Private/Light Vehicle (e.g. Saloon/4x4/Pick-up) 100.00

Dump Trucks (Tipper Trucks) 120.00

Tricycles 30.00

v. Towing Charges Per case

Private Vehicles (e.g. Saloon/4x4/SUVs) 250.00

Light Heavy Vehicles (Kia Trucks and Buses) 200.00

Dump Trucks (Tipper Trucks) 270.00

Heavy Duty (e.g. Articulated Trucks) 300.00

Tricycle motors 30.00

vi. Impounded Vehicle Overnight 30.00

vii. Refusal to obtain vehicle sticker Per case

CAT A - Articulated/ Tipper Trucks 80.00

CAT B - Commercial/Private Vehicles 45.00

viii. Refusal to emboss sticker Per case 120.00

ix.Refusal to acquire Taxi/Trotro/Bus, etc. Licence Per case

100% of amount owed

(in addition to principal)

7 Unauthorised Diversion Per case

i. Diversion of river/stream course 9,000.00

ii. Diversion of drains 4,200.00

iii. Channelling of sewage waste into drains 4,200.00

8 Illegal/Un-licenced Activities

i Gold Buying & Sales 1,000.00

ii Logging and sale of logs 2,000.00

iii. Mining (Galamsey) 2,000.00

iv. Production and sale of Armunitions 2,000.00

v Quarry Operations 2,000.00

vi Sand Winning 2,000.00

Page 52

Page 53: GENERAL IMPOSITION OF RATES AND FEE-FIXING RESOLUTION ...

NOTES:

1 These Rates, Permit fees, Licences and Fees levied by the La Nkwantanang-Madina Municipal Assembly

are in accordance with the guidelines issued by the Ministry of Local Government and Rural Development,

and have taken due consideration of the size and nature of profession, business, trade, etc. being carried

out.

2 Contractors under these items have been classified based on the pre-qualification criteria of the Ministry of

Works and Housing.

3 No person or organisation shall undertake any business within the area of of authority of the La

Nkwantanang-Madina Municipal Assembly without a business permit duly granted by the Municipal

Assembly.

4 The La Nkwantanang-Madina Municipal Assembly may close down any business or suspend its activities

until the permit fee is paid for the operation of the business.

5 A business permit granted shall expire on the 31st day of December of the year for which it is granted.

Businesses must renew their permits at the beginning of each year.

6 It shall be the duty of every person liable to pay an operating permit fee and or any annual fees to settle

the amount thereof at the office of the La Nkwantanang-Madina Municipal Assembly or pay to Revenue

collectors and accredited Agents of the Assembly on or before 31st March, 2020.

7 The forgoing resolution was adopted at a meeting of the General Assembly of La Nkwantanang-Madina

Municipal Assembly duly convened on 25th August, 2019

SIGNED SIGNED

HON. BRAIMAH ISMAILAH BLAY FRANCIS KWEKU ASIEDU

(PRESIDING MEMBER) (MUNICIPAL CO-ORD. DIRECTOR)

Page 53