SPECIAL ISSUE Siaya County Gazette Supplement No. 1 (Bills No. 1) 7. REPUBLIC OF KENYA SIA YA COUNTY GAZETTE SUPPLEMENT BILLS, 2014 NAIROBI, 30th May, 2014 CONTENT Bill for Introduction into the Siaya County Assembly— PAGE The Siaya County Finance Bill, 2013 1 NTATTONT A r.: ("cp. !Lit Vv. k PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI
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SIA YA COUNTY GAZETTE SUPPLEMENT - … ISSUE Siaya County Gazette Supplement No. 1 (Bills No. 1) 7. REPUBLIC OF KENYA SIA YA COUNTY GAZETTE SUPPLEMENT BILLS, 2014 NAIROBI, 30th May,
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SPECIAL ISSUE
Siaya County Gazette Supplement No. 1 (Bills No. 1)
7. REPUBLIC OF KENYA
SIA YA COUNTY GAZETTE SUPPLEMENT
BILLS, 2014
NAIROBI, 30th May, 2014
CONTENT
Bill for Introduction into the Siaya County Assembly—
PAGE
The Siaya County Finance Bill, 2013 1
NTATTONT A r.: ("cp. !Lit Vv . k
PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI
1 THE SIAYA COUNTY FINANCE BILL, 2013
A Bill For AN Act of the Siaya County Assembly to provide for
revenue raising measures, imposition of fees and charges for the County Government of Siaya; and for matters incidental thereto.
ENACTED by the County Assembly of Siaya as follows:— PART I — PRELIMINARY 1. This Act may be cited as the Siaya County Finance
Act, 2013 and shall come into operation on such date as the County Executive Member responsible for Finance, with the concurrence of the Governor, may appoint and different dates may be appointed for different provisions.
2. This Act seeks to prescribe the rates of taxes and charges for the assessment year 2013-14, the rates at which taxes and other charges will be payable during the financial year 2013-2014 from properties which include land and buildings, businesses, markets, agricultural produce, outdoor advertisement, health services, vehicle parking, heritage sites, County parks, entertainment and extraction activities.
PART H — TAXES, FEES AND CHARGES PAYABLE AND RATES APPLICABLE
3. Imposition, revision of taxes, fees, charges, etc (1) The taxes, fees and charges set out in the "Proposed
Charges" column of the Schedule shall apply for the respective items listed in the "Items Description" column and at the rates set out therein.
(2) The taxes, fees and charges applicable are payable to County Government of Siaya at the commencement of this Act.
(3) Administration of taxes, fees and charges of items not included in the Schedule to this Act shall continue to apply under the existing bye-laws of the defunct Siaya County Council, Municipal Council of Siaya, Bondo County Council, Bondo Town Council, Ugunja Town
Short Title and commencement.
Object and purpose of the Act.
2
The Siaya County Finance Bill, 2013
Council, Ukwala Town Council and Yala Town Council and National Government laws until such bye-laws a re specifically repealed by county legislation.
4. Directions, resolutions etc made under the provisions of the Local Government Act.
(1)All directions, resolutions, orders and authorizations relating to financial management including the collection and administration of taxes, fees, and charges given or issued by the defunct Siaya County Council, Municipala Council of Siaya, Bondo County Council, Bondo Town Council, Ugunja Town Council, Ukwala Town Council and Yala Town Council and subsisting or valid immediately before the cessation of the application of the Local Government Act (Cap. 265) shall be deemed to have been given, issued or made by or under the authority of the county assembly until the expiry or repeal of those directions, resolutions, orders and authorizations on financial ,management and shall continue, with necessary modifications, apply to the payment and administration of taxes,fees charges and other levies under this Act.
(2)The provisions of subsection (1) do not apply to the specific respective amounts in respect of taxes, fees, charges or other levies provided for in the "Proposed Charges" column in the Schedule to this Act.
5. Repeal of Cap.265, transistional and saving provisions.
(1) Notwithstanding the repeal of the Local Government Act (Cap. 265), the provisions of that Act shall remain in force and effect for purposes of the assessment and collection of any tax and the recovery of any penalty, payable under the Act and outstanding at the date upon which such repeal becomes effective.
(2)Any subsidiary legislation made under the repealed Act in force at the commencement of this Act shall remain in force, so far as it is not inconsistent with this Act, until subsidiary legislation with respect to the same matter is made under this Act.
PART III — PENALTIES ON OUTSTANDING RATES
6. Penalties on outstanding rates for property tax
Directions, Resolutions etc made under provisions of the Local Government Act
Interpretation.
The Siaya County Finance Bill, 2013 3
(1)Penalties shall be levied in respect of property having total outstanding rates at the turn of the calendar year.
(2)The amount of tax computed shall be increased by penalty calculated at 3% compounded per month.
(3)The County Executive Member for Finance and Economic Planning may waive the penalty.
7. Penalties on outstanding house rent. (1)A surcharge shall be levied in respect of rental default
at a cumulative rate of 2% per month. 8. Penalties on outstanding business permits (1)The penalty payable shall be the amount of license
increased by a penalty calculated at 3% compounded perm month.
(2)The County Executive Committee Member for Finance and Economic Planning may waive the penalty.
PART IV — MISCELLANEUS PROVISIONS 9. Measures to prevent non-remittance of collected
revenue. (1)In order to ensure all revenue is remitted, the County
Executive Member responsible for Finance will issue directive:
(a) To make use of technology for collection and monitoring of cash receipts;
(b) Digitalise all county mutations to allow prompt management of property liable to property tax
(c) To conduct county wide survey to establish revenue potential;
(d) To put proper measures in place to prevent loss of revenue including but not limited to recruitment of staff, training, surprise checks and visits to markets.
4 The Siaya County Finance Bill, 2013
PART V— CATEGORIES OF MARKETS 10. (1) The fees and charges in the schedule shall be
applied to three categories of markets set out as follows:—
Towns in the county 100% of fees
Big Markets in the county 70% of fees
Smaller markets in the county 30% of fees
Siaya Akala
Bondo Ngiya
Usenge Ndori
Ungunj a Nyadorea
Ukwala Luanda Kotieno
Yala Nyamonye
(2) The Executive Committee Member responsible for finance may by order published in the gazette amend any of the schedule.
The Executive Committee Member responsible for finance may amend the schedule.
COUNTY INSPECTORATE
Item Description Unit of Measure
Indicative Charges
2013 Proposed Charges
Training charges personnel from other local authorities or organizations per person
Per day 750 750
Usage of training hall per occasion or function Per day 3,000 3,000
Training grounds Per day 5,000 5,000
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Impounded articles Unit of Measure
Daily Storage Charge
(Indicative)
Indicative Charges
2013 Proposed Charges
Pair of gas cylinder Per item 500 1000 300
Spare wheel Per item 500 500 100
Sofa-set Per item 1,000 1,200 200
Complete engine Per item 600 1200 500
Spraying machine Per item 1,000 1000 200
Sewing machine Per item 500 500 200
Welding machine Per item 500 1200 200
Tool box Per item 500 800 100
Grinding machine Per item 500 600 100
Drilling machine Per item 500 600 200
Complete gear box Per item 500 1000 500
Steel window doors Per item 500 700 50
Carpentry tools Per item 500 400 100
Air cleaner & drum Per item 200 400 100
Bicycles Per item 500 400 100
Handicrafts Per item 300 600 50
Transport Per item 400 600 100
Hamali carts Per item 300 600 100
Towing
Motor Cycle Per item 2,000 2,000 100
Saloon car Per item 2,500 2,500 200
Pick-up Matatu Per item 3,500 1,500 500
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Impounded articles Unit of Measure
Daily Storage Charge
(Indicative)
Indicative Charges
Charges
2013 Proposed
Trailer tankers Per item 15,000 15,000 1,000 Lorries/buses Per item 7,500 5,000 700
Articulated m/vehicle Per item 7,500 5,000 1,000
Container Per item 30,000 10,000 1,000
Kiosk Per item 8,000 1,500 1,500
TukTuk Per item 2,500 500 100
Animal pound
Transport
100 Pig/cow/horse/donkey Per instance 500 1,000
Dog/goat Per instance 150 300 100
Pound
Cow/horse/donkey Per instance 500 500 100
Dog/goat/cat Per instance 150 300 100
Turkeys/hens (birds) Per instance 50 200 100
Treatment
Ticks and fleas Per instance 500 100
Rabies injection per dog
Per instance 1,000 200
Parvo injection perpuppy
Per instance 700 200
De-worming per dog/goat
Per instance 300 100
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Impounded articles Unit of Measure
Daily Storage Charge
(Indicative)
Indicative Charges
Charges
2013 Proposed
Sale of Dogs Per one Exotic Per one 300 300 Mongrel 400 4 400
Licenses Horse /camel / donkey Per year 2,000 500
Dog Per year 1,000 300 Destruction
Dog Per instance 700 500
FINANCE SECTOR
TREASURY
Item Description Unit of Measure
Indicative charges
2013 Proposed Charges
Clearance Certificate Per cert 7,500 1,500
Penalties for R/D cheques Per cheque 5,000 5,000
Search fees Per instance 4,000 2,000
Sale of boarded and idle assets Miscellaneous income
8 The Siaya County Finance Bill, 2013
LAND RATES
Private & Public Valuation plots
Residential plots USV 17% 10%
Commercial plots USV 17% 10%
Agricultural plots USV 17% 10%
(NB: USV means "Unimproved Site Value")
Flat Rated Plots
Plots size below 0.1 Ha. Plot 640 800
Plots size 0.1Ha - 0.2Ha. Plot 800 1,000
Plots size 0.2Ha.- 0.4Ha. Plot 1,000 1,200
Plots size above 0.4Ha. Plot 1,200 1,400
Residential plots Plot 1,000 1,200
Commercial plots Plot 1,000 1,200
SINGLE BUSINESS PERMITS
GENERAL TRADERS SHOPS AND RETAIL SERVICES Such as traders, wholesalers, hypermarkets, departmental stores,
Large trader shop or retail service: 21- 20,000 10,000
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Indicative Charges
2013 Proposed Charges
50 employees / 300 - 3000 sq.m / prime location
Medium trader shop or retail service: 5 - 20 employees / 50 - 3000 sq.m / fair location
10,000 5,000
Small trader shop or retail service: Up to 4 employees / less than 50 sq.m / far away location
5,000 2,000
Kiosk: Light or temporary construction less than 5 sq.m 4,000 2,000
Other general merchant shop and retail service 4,000 2,000
INFORMAL SECTOR Including hawkers, street vendors, small traders and service
providers operating on the streets, verandah or temporary building
1 hawker with motor vehicle 5,000 5,000
1 hawker without motor vehicle 4,000 1,000
Small informal sector trader / service provider e.g.shoe shiner, shoe repairer, street vendor (newspapers, soda, sweets, cigarettes etc.)
2,000 1,000
Semi permanent informal sector trader: Up to 2 persons in verandah or temporary building
3,000 2,000
Other informal sector 2,000 1,000
10 The Siaya County Finance Bill, 2013
TRANSPORT STORAGE AND COMMUNICATIONS
Such as; maritime and airlines / international carriers / freight forwarders / operation of Taxis (including pro box and any other vehicle carrying on business as a taxi), matatus, buses, lorries, planes, boats / driving school / tours / safari operator - owned and hired vehicles. Fixed line and wireless communication providers / IT support companies / private vehicles parking / petrol stations / storage facilities / cold storage facilities. Publishing companies e.g. newspapers, books, texts / radio / TV broadcasters / film producers. Once you pay for a business permit once, it is applicable to all other centres within the county
Indicative 2013 Charges Proposed
Charges Mega transport company: Over 50 vehicles & / or premises over 1000 sq.m
80,000 40,000
Large transport company: 30 - 50 vehicles & / or premises of 500 - 1000 sq.m
50,000 20,000
Medium transport company: 6 - 30 vehicles & / or premises of 300 - 500 sq.m
30,000 10,000
Small transportation company: 2 - 5 vehicles & / or premises of 50 - 300 sq.m
20,000 10,000
Other transportation company: 1 vehicle / up to 50 sq.m 10,000 5,000
Independent transport operator: 1 vehicle / 1 Taxi & not in an office 5,000 3,000
Large petrol filling station: over 6 pumps or with garage / workshop and spares retail shop
20,000 10,000
Medium petrol filling station: 4 - 6 pumps or with garage / workshop or spares retail shop
10,000 5,000
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Small petrol filling station: Up to three pumps and without garage / workshop or retail shop
7,000 5,000
Large cold storage facility: Over 1000 sq.m 55,000 25,000
Medium cold storage facility: From 101 - 1,000 sq.m 25,000 15,000
Small cold storage facility: Up to 100 sq.m 12,000 10,000
Large storage facility: Over 5000 sq.m go down / warehouse liquid storage tanks complex
50,000 30,000
Medium storage facility: From 1000 - 5000 sq.m 20,000 10,000
Large private vehicles parking: Capacity; over 100 vehicles 50,000 20,000
Large high standard lodging house / hotel D class with over 100 rooms 100,000 50,000
Medium high standard lodging house / hotel D class with 41 to 100 rooms 70,000 40,000
Small high standard lodging house / hotel D class with up to 40 rooms 50,000 30,000
Large lodging house with restaurant and / or bar B/C class basic standard with over 15 rooms
45,000 25,000
Medium lodging house with restaurant and / or bar B/C class basic standard with 6 to 15 rooms
35,000 20,000
Small lodging house with restaurant and / or bar B/C class basic standard with up to 5 rooms
25,000 15,000
Large lodging house B/C class basic standards with over 15 rooms 50,000 20,000
Medium lodging house B/C class basic standard with 6 to 15 rooms 35,000 25,000
Small lodging house B/C basic standard with up to 5 rooms 25,000 15,000
Mega restaurant with bar / membership club with over 70 members/ customers
50,000 20,000
Large restaurant with bar / membership club with 31 - 70 customers / members
30,000 20,000
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Medium restaurant with bar / membership club with 11 - 30 members / customers
20,000 10,000
Small restaurant with bar / membership club; Up to 10 customers / members
10,000 5,000
Mega eating house / snack bar / tea house / outside catering / hotel with no lodging or alcohol served with over 50 customers
25,000 10,000
Large eating house / snack bar / tea house / outside catering / hotel with no lodging or alcohol served with 20 - 50 customers
15,000 5,000
Medium eating house; snack bar / tea house / no lodging or alcohol served; 6 - 20 customers
10,000 3,000
Small eating house; snack bar / tea house / hotel with no lodging or alcohol served; Up to 6 customers
7,000 2,000
Butchery with roast meat and / or soup kitchen 10,000 7,000
Large bar / traditional beer seller; Over 50 customers 15,000 5,000
Medium bar / traditional beer seller; 16 - 50 customers 12,000 2,000
Small bar / traditional beer seller; Up to 50 customers 8,000 3,000
Large night club / casino; Over 500 sq.m 50,000 20,000
Medium night club / casino; 100 - 500 sq.m 30,000 10,000
Small night club / casino; Up to 100 sq.m 20,000 10,000
Other catering and accommodation 7,000 5,000
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AGRICULTURE, FORESTRY AND NATURAL RESOURCES EXTRACTION Such as; production of coffee / tea / fruits / flowers / grain & cereals / forestry / timber / grain storage-processing / posho mill / sawmill / timber yard /coal production / animal breeding / dairy products processing / bakery slaughter houses / butchery. Mining / quarries and other natural resources extraction activities
Mega agricultural producer, processor, dealer, exporter with over 60 employees 80,000 50,000
Large agricultural producer, processor, dealer, exporter with 36 - 60 employees 65,000 35,000
Medium agricultural producer, processor, dealer, exporter with 11 - 35 employees
25,000 20,000
Small agricultural producer, processor, dealer, exporter with 4 - 10 employees 10,000 5,000
Other agricultural producer, processor, dealer, exporter with over up to 3 employees
8,000 3,000
Large mining or natural resources extraction operation with over 50 employees
80,000 30,000
Medium Mining or Natural Resources Extraction operation with 4- 50 employees
45,000 15,000
Small mining or natural resources extraction operation with upto 3 employees
25,000 5,000
Other agricultural, forestry and natural resources exploitation; 1 person acting individually
8,000 3,000
PROFESSIONAL, TECHNICAL AND FINANCIAL SERVICES Legal / financial management / engineering / architecture / valuing / surveying / data processing / liaison offices / landlord or care taker offices / accountancy / secretarial support / stock & insurance brokerage / agencies / clearing & forwarding / import & export / bookmaking / casinos / international affiliation / cleaning services /
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cybercafes / bureaus / security services etc. / bank head office / branch / money lender / hire purchase / real estate / property developers / SACCO / co-operative societies
Large professional services firm with over 50 employees / professionals /technicians/ guards etc. & / or area over 300 sq.m
90,000 50,000
Medium professional services firm with 20 — 50 employees & or area of 100 - 300 sq.m
45,000 35,000
Small professional services firm with 1 - 20 employees & or area up to 100sq.m 20,000 10,000
Independent technical operator / 1 person acting individually / typist / accountant / book-keeper etc.
7,000 5,000
Large financial services including Saccos and co-operative societies with over 25 employees & / or premises over 300 sq.m
95,000 95,000
Medium financial services including Saccos and co-operative societies with 6 — 24 employees & / or premises of 100 — 300sq.m
65,000 55,000
Small financial services including Saccos and co-operative societies with up to 5 employees & / or premises up to 100sq.m
45,000 35,000
Other financial services including financial consultants / creditors / loans on assets firms with no money accounts / 1 person acting individually etc.
20,000 10,000
Money points / ATMs / money machines separate from branch / office (per ATM)
15,000 5,000
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The Siaya County Finance Bill, 2013
Large cyber cafes / bureaus with over 20 computers / machines 20,000 waiver
Medium Cyber cafes / bureau with 6 — 20 computers / machines 15,000 waiver
Small Cyber cafes / bureau with 2 — 5 computers / machines 10,000 waiver
Other professional and technical services with 1 computer / 1 machine 7,000 waiver
PRIVATE EDUCATION, HEALTH AND ENTERTAINMENT Private education institution including nursery / primary or secondary school / polytechnic / professional training centre / computer management / accountancy / secretarial / technical professions / universities / private health clinics / doctors surgeries / consulting offices of doctors / dentists / physiotherapists / physcologists& other health professionals / herbalists and traditional medicine practitioners / funeral homes / entertainment facilities including cinema / theatre / video shows / amusements arcade / juke box / arcade games / machines arcade / sports club / gym / massage parlours.
Mega private higher education institutions; any type of private university college or higher education institution with over 200 students
75,000 50,000
Private higher education institution; any type of private university college or higher education institution with 100 -200 students
45,000 25,000
Large private education institution; nursery, primary & secondary schools with over 100 pupils or fees of Kshs. 50,000 - 100,000 per year
30,000 15,000
Medium private education institution; with 31 - 100 pupils or fees of kshs. 15,000 10,000 30,000 - 50,000 per year
Small private education institution with 30 pupils or fees of up to kshs. 30,000 per year
10,000 5,000
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Large private health facility hospitals, clinic, nursing home etc. providing over 30 beds overnight
70,000 50,000
Medium private health facility with 11 - 45,000 35,000 30 beds Small private health facility with up to 30,000 10,000 10 beds Health clinic / doctor's surgery/ doctor / dentistry / physiotherapist / psychologist or other health professional office with no overnight accommodation available
10,000 5,000
Traditional health services; herbalist traditional healer etc.
8,000 1,000
Large entertainment facility; cinema / theatre / video show / amusement arcade / games machines arcade / sports club / gym etc. over 100 seats / over 10 machines / over 50 members
45,000 25,000
Medium entertainment facility with 50 - 100 seats / 4 - 10 machines / 16 - 50 members
25,000 15,000
Small entertainment facility with up to 50 seats / up to 3 machines / up to 15 members
15,000 5,000
Mobile cinema operator; 1person acting individually.
15,000 5,000
Public interest Other education, health and entertainment services
8,000 waiver
INDUSTRIAL PLANTS, FACTORIES, WORKSHOP, CONTRACTORS Such as; manufacture, process *lid assembly of products / vehicles / machinery / equipment and workshop servicing and repairing products / vehicles / machinery / equipment. Also including contractors of new buildings, ctitstruction and old buildings restoration, plumbing and other services / repair
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The Siaya County Finance Bill, 2013
Large industrial plant with over 75 employees & or premises over 2500 sq.m
100,000 100,000
Medium industrial plant with 16 - 75 employees & or premises of 100 sq.m - 2500 sq.m
70,000 70,000
Small industrial plant with 6 - 15 employees & or premises of 51 sq.m - 100 sq.m
40,000 40,000
Other industrial plant / factory with 1 -5 employees & or premises of 1 sq.m - 50 sq.m
20,000 20,000
Mega workshop with over 50 employees & or premises of over 1000sq.m
80,000 40,000
Large workshop / service / repair contractor with 21 - 50 employees & or premises of 501 sq.m - 1000 sq.m
50,000 30,000
Medium workshop / service / repair contractor with 6 - 20 employees & or premises of 25 sq.m - 500 sq.m
20,000 10,000
Small workshop / service / repair contractor with up to 5 employees & or premises of up to 25 sq.m
10,000 5,000
Other manufacturer / workshop / factory / contractor with one person acting individually
7,000 3,000
Application fee 200 200
Decentralization
Item Description Unit of Measure
Current Charges
2013 Proposed Charges
Hire of Open Space at Ward Level Per day 5,000 3,000
Hawkers (outside C.B.D.) Per day 30 50
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Hawkers Per Month 500 250
Kiosks
Small Size Per week 200 50
Medium Size Per week 300 150
Large Size Per week 500 300
Firewood Traders Per day 100 100
Transportation of Red Soil & Manure
Below 7 tons Per Trip 150 200
7 tons to 10 tons Per Trip 200 300
10 tons to 15 tons Per Trip 300 400
Over 15 tons Per Trip 400 600
Transportation of Confectionery Products Per day 50 70
Luggage Trolley Per day 50 70
Offloading of Goods
Below 7 tons Per Trip 500 650
Over 7 tons Per Trip 1000 1,200
Building Stones
Up to 7 tons Per trip 500 650
above 7 - 10 tons Per trip 1,000 1,200
above 10 - 15 tons Per trip 1,000 1,200
above 15 tons Per trip 1,500 1,700
Hard Core
Up to 7 tons Per trip 300 400
20 The Siaya County Finance Bill, 2013
above 7 - 10 tons Per trip 500 600
above 10 - 15 tons Per trip 1,000 1,200
above 15 tons Per trip 1,500 1,700
Sand and Ballast
Up to 7 tons Per trip 500 600
above 7 - 10 tons Per trip 1,000 1,200
above 10 - 15 tons Per trip 1,000 1,200
above 15 tons Per trip 1,000 1,200
ENVIRONMENT & FORESTRY
ENVIRONMENT
Item Description Unit of Measure Indicative Charges
2013 Proposed Charges
PARKS SECTION
Training fee (parks) Per month 9,000 4,000 Use of Stadiums(Siaya)
Flagging-off ceremonies from the dais, not exceeding 2 hours
Per hour 6,000 4,000
Political Rallies using main dias Per day 50,000 50,000
Religious Rallies using main dais Per day 10,000 10,000
Rallies by charitable organizations using dais Per day 25,000 15,000
Political Rallies using lawns Per day 20,000 20,000
Religious Rallies using lawns Per day 20,000 20,000
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Rallies by charitable organizations using lawns
Per day 10,000 20,000
Lunch time preaching on lawns Per hour 1,000 1,000
Clearance certificate of vendors Per annum 3,000 2,000
Trading licence of vendors Per annum 3,000 2,000
Pitching of Tent in stadium Per day 10,000 10,000
Permit to Cut Trees
1 - 15 cm diameter Per tree 3,000 4,000 16 - 30 cm diameter Per tree 4,000 5,000 31 - 45 cm diameter Per tree 5,000 6,000 46 and above Per tree 6,000 7,000 Permit to prune a single tree Per tree 2,000 3,000
Hire of Gyro-mower Per hour 7,000 8,000 Sale of Wood (3 cubic
meter) Per bundle 1,000 1,200
Hire of Brush Cutter Per hour 1,000 1,200 Hire of Lawn Mower Per hour 1,000 1,200 Sale of aquatic fish 6- 10 cm long Per fish 500 600
Sale of aquatic fish 11- 15 cm long Per fish 500 600
Sale of aquatic fish 16- above Per fish 500 600
Sale of grass ( 90 kg) Per bag 50 70 Licence to operate plant nursery Per annum 10,000 10,000
22 The Siaya County Finance Bill, 2013
Supervision fee of plant nurseries Per visit 1,000 1,200
Supervision fee on sponsored landscape Per visit 1,000 1,200
Landscape permit Per annum 7,500 8,500 Sales of Plants
Container of 45 cm diameter Per unit 200 200
Container of 15 cm diameter Per unit 300 300
Container of 10 cm diameter Per unit 400 400
Palms and Bushes Container of 45 cm diameter Per unit 500 500
Container of 15 cm diameter Per unit 300 300
Container of 10 cm diameter Per unit 200 200
Container less than 10cm diameter Per unit 100 100
Plants Hire excluding Labour& Transport Container of 45 cm diameter Per day 120 120
Container of 15 cm diameter Per day 120 120
Container of 10 cm diameter Per day 100 100
Small container Per day 80 80 Amusement / Recreation
Camel / Horse Per animal /day 600 600 Manual Miniature car Per car/day 500 500 Motorised miniature/ motor bike Per unit/day 700 700
Fixed swing Per seat/day 1,000 1,000
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Mobile / manual swing Per seat/day 500 500 Bouncing castle Per unit /day 5,000 5,000
SOLID WASTE MANGEMENT SECTION
Solid Waste Management Charges
Per month/connection 500 100
Collection of Dead Animals within Premises
Small carcass( hen,cat,pig etc0 Per load 280 300
Large carcass( cows, Donkey,Horse,camel etc)
Per load 560 800
Tipping Charges Domestic waste Per ton 40 50 Industrial waste Per ton 500 600 Commercial/ institutional Per ton 600 600
Collection & tipping of construction Per ton 2,000 2,000
Construction and demolition waste Per ton 2,000 2,000
Bulldozer D4 Per hour 10,000 12,000 Bulldozer D6 Per hour 12,000 15,000 Bulldozer D8 Per hour 14,000 16,000 Tractor shovel 70hp Per hour 5,000 6,000 Wheel loader 100hp Per hour 5,000 6,000
Cleansing Labour Hire Per head Per hour 300 400 Technical Per hour 2,000 2,200
24 The Siaya County Finance Bill, 2013
Solid Waste Collection & Transportation Hotels (Commercial waste) Per kg 150 150
Institutions Per kg 200 200
Banks / institutions Per kg 150 150
Courts / institutions Per kg 150 150
Post Office Per kg 150 150
Supermarket Per kg 200 150
Lodges Per kg 200 150
Petrol station Per kg 200 200
Industries / factories Per kg 200 200
Engineering (garage) Per kg 150 150
Office block Per kg 200 200
Restaurant Per kg 200 200
Car dealer Per kg 200 200 Flour mills Per kg 100 100
Tyre dealers Per kg 200 200
Communication bureau Per kg 300 300
Chemists Per kg 100 100 Stationery (shops) Per kg 200 200
Laboratories Per kg 105 105
Wholesalers Per kg 400 400
Clinics Per kg 200 200
Temples/church/mosque Per kg 400 400
Dry cleaners Per kg 100 100
Book shops Per kg 150 150
Bakeries Per kg 150 150 Booking offices - transport Per kg 200 200
Soda distributors Per kg 100 100
Warehouses Per kg 500 500
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Libraries Per kg 150 150
Cereal stores Per kg 150 150
Radio repairs Per kg 200 200
Photo studios Per kg 100 100
Polythene products Per kg 100 100
Tobacco dealer Per kg 300 300
Wine and spirits shops Per kg 500 500
Refrigerator dealer Per kg 200 200
Eggs dealers Per kg 200 200
Mattress dealers Per kg 500 500
Beer distributor depots Per kg 400 400
Milk depot Per kg 200 200
Gas suppliers Per kg 150 150
Veterinary clinics Per kg 400 400
Groceries Per kg 100 100
Video libraries Per kg 100 100
Carpet dealers Per kg 300 300
Meat suppliers Per kg 300 300
Cafes Per kg 200 200
Butcheries Per kg 200 200
Snack bars Per kg 200 200
Hardware shops Per kg 300 300
Sewing machine shop Per kg 200 200
Cloths wear shop Per kg 200 200
Auto spares shops Per kg 150 150
Electrical shops Per kg 150 150
Casino Per kg 300 300
Batteries dealers Per kg 400 400
Salon and barber shop Per kg 400 400
Lab Equipment shop Per kg 400 400
26 The Siaya County Finance Bill, 2013
Opticians Per kg 300 300 Sports equipment shop Per kg 400 400 Cinema hall Per kg 150 150 Plumbers Per kg 200 200 Cycle marts Per kg 500 500
Printers Per kg 200 200
Fire extinguishers shops Per kg 200 200 Hire purchase shops Per kg 200 200 Seed shops Per kg 200 200 National heritage shops Per kg 200 200 Electronic shop Per kg 200 200 Rubber stamp designer shops Per kg 200 200
Hatchery shops Per kg 200 200 Beauty shops Per kg 200 200 Bars (beer) Per kg 200 200 Toy shops Per kg 200 200 Clubs Per kg 200 200 Blacksmith / workshop Per kg 500 500 Garage / workshop Per kg 500 500 Leather dealers Per kg 500 500 Shoe dealers Per kg 500 500 Curio shops Per kg 500 500 Exhibition stalls Per kg 500 500 Music shop Per kg 500 500 Open air garage Per kg 500 500
Rent for Public Toilets ( up market areas) Per toilet /month 5,000 5,000
Rent for Public Toilets ( low market areas0 Per toilet /month 2,000 2,000
Permit for Mobile Toilet Per unit /annum 2,000 2,000
The Siaya County Finance Bill, 2013
27
EIA / EA Experts Licence Per annum 2,000 2,000 Incinerator permit Per unit /annum 5,000 5,000 Recycling permit Per facility 10,000 5,000 Registration of Environmental CBO's Per CBO/annum 2,000 2,000
Sale of Environmental Policy document Per document 500 500
Collection and transportation of solid waste (youth groups) permit
Per permit /annum 2,000 2,000
Collection and transportation of solid waste (CBO's) permit
Per permit /annum 3,000 3,000
Collection and transportation of solid waste (Private companies) permit
Per permit /annum 10,000 10,000
Quarrying permit Per acre 10,000 10,000 Transportation of Soil from Construction sites
Per permit /annum 2,000 2,000
TRANSPORT OF QUARRY MATERIALS IN & OUT SIAYA
Building stones Transportation of building stones permit
Per permit /annum 2,000 2,000
Transportation of hard core permit
Per permit /annum 1,000 1,000
Transportation of sand and ballast permit
Per permit /annum 1,000 1,000
28 The Siaya County Finance Bill, 2013
HEALTH SECTOR
PUBLIC HEALTH
Item Description Unit of Measure
Indicative Charges
2013 Proposed Charges
All types of inspection lance in st 1,000 1,000
Treatment of termites (public institution) Per m2 600 600
Treatment of termites (private residence) Per m2 2,500 2,500
Control of Bees Per job 5,000 5,000
Eradication of snakes Per job 5,000 5,000
Mosquito Control
Stagnant water treatment Per m2 500 500
Space fogging Per m2 800 800
Pumping water out of pool Per cu.m 2,000 2,000
Overgrowth clearance Per m2 500 500
Sale of larvivorous fish (gambusia) Per fish 20 20
Larviciding Per m2 100 100
Disinfestations per m 2 (fleas, cockroaches, etc)
Domestic premises Per m2 500 500
Hotels & restaurants Per m2 1,000 1,000
All others Per m2 1,000 1,000
Cat trapping (excluding transport) Per cat 1,000 1,000
Fence infested with crawling ants Per m2 500 500
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29
Rat, mice, pigeons, bats-Destruction
Private premises Per visit 5,000 5,000
Public institutions Per visit 10,000 10,000
Factories Per visit 10,000 10,000
Go downs Per visit 10,000 10,000
Fumigation against - Borer-beetle, weevils, mites
Domestic premises (excluding transport) Per m2 1,000 1,000
Institutions, schools(excluding transport) Per m2 3,000 3,000
Factories, Godowns Per m2 3,500 3,500
Grains Per Ton 1,000 1,000
Transport for any service above Per visit 1,000 1,000
Birth & Registry
Amendment fee Per instance 350 350
Registration (late & current registration fee)
Per instance 250 250
Cancellation fee Per instance 200 200
Search fee (register) Per instance 250 250
Late submission of fee (birth) Per instance i 250 250
Yellow Fever Per dose 1,500 1,500
30 The Siaya County Finance Bill, 2013
Tetanus Toxoid Per dose 200 200
Diphtheria & Tetanus Per dose 500 500
Typhoid Per dose 1,000 1,000
Meningitis Per dose 1,000 1,000
MMR Per dose 1,200 1,200
Rabies Per dose 1,500 1,500
Oral polio Per dose 300 300
Influenza Per dose 1,500 1,500
Cholera Per dose 1,200 1,200
Hepatitis B Per dose 1,000 1,000
International certificates booklet
Per booklet 300 300
Duplicate certificate Per cert 500 500
Exemption letters Per letter 500 500
Coliform test Per test 500 500
Coliform and plate count 280 Per test 500 500
Bacteriological test Per test 500 500
Chemical test Per test 2,000 2,000
Harvest F.P. test (Water in milk) Per test 300 300
Gerber S. N. F. Test Per test 300 300
Resazurin test Per test 100 100
The Siaya County Finance Bill, 2013 31
Phosphate Per test 100 100
Health Occupation Certificate Per cert 7,500 7,500
Sites for Private burials Per Visit 5,000 5,000
Sites for Toilets/ septic tanks on constructions sites
Per instance 7,500 7,500
Liquor Sales Premises Per Visit 2,000 2,000
Biological test Per test 1,000 1,000
Chemical analysis Per test 2,000 2,000
Export health certificate Per cert 4,000 4,000
Charge by medical officer of health Per cert 700 700
Health certificate for hotel Per cert 5,000 5,000
Inspection of private clinic lance in st 5,000 5,000
Food handlers health certificate Per cert 600 600
Hotel Per cert 500 500
Restaurant Per cert 300 300
Manufacturer Per cert 1,000 1,000
Wholesale Liquor / wines & spirits Per cert 500 500
Wholesale Shop Per cert 500 500
Retail Grocery shop Per cert 300 300
Supermarket Per cert 500 500
Distributor Per cert 500 500
4
32 The Siaya County Finance Bill, 2013
Packaging Per cert 1,000 1,000
Eating House / Fish & Chips Per cert 300 300
Cafes Per cert 300 300
Proprietary Liquor Per cert 500 500
Ambulance Service
Within a radius of 10 kms Daytime 800 800
Within a radius of 10 - 20 kms Night 1,500 1,500
Within a radius of 20 - 30 kms y & Dagh nit 2,000 2,000
Staff members paying cash or through salary deduction signing relevant forms and producing ID and payslip
Per instance 500 500
Outside Siaya boundaries e.g. Embu, Nyeri, Muranga,
Per instance 2,500 2,500
PUBLIC HOSPITALS IN SIAYA
Ward bed charge Per day 400 400
Delivery fee lance in st 3,000 3,000
Theatre (caesarian) Per instance 6,000 6,000
Where admitted a few days before delivery Per day 400 400
For every additional 93 m2 or part thereof of over 930 m2 630 630
Infrastructure Development Levy
0.05% of Estimated
Cost of Building
0.05% of Estimated
Cost of Building
(J) OCCUPATIONAL CERTIFICATE
Building Plans Range in m 2
0 - 46 m2 1,500 1,500
46 - 93 m2 1,800 1,800
93 - 140 m2 2,000 2,000
140 - 186 m2 2,500 2,500
186 - 240 m2 3,000 3,000
240 - 294 m2 4,000 4,000 294 - 350 m2 5,000 5,000
350 - 400 m2 6,000 6,000
400 - 465 m2 7,000 7,000
465 - 530 m2 8,000 8,000
530 - 595 m2 9,000 9,000
595 - 660 m2 10,000 10,000
660 - 725 m2 11,000 11,000
725 - 790 m2 12,000 12,000
790 - 855 m2 13,000 13,000
855 - 930 m2 14,000 14,000
For every additional 93 m2 or part thereof of over 930 m2 200 200
The Siaya County Finance Bill, 2013
65
Inspection of Building File 1,000 1,000 Supply of Certified Occupation Certificate 1,000 1,000
Supply of List of Approved Plans 3,000 3,000 Commencement and Completion Certificate 1,000 1,000
Preliminary Submission of Building Plans and Proposals Ordinary Schemes (and thereafter) 5,600 5,600 Comprehensive (500 per re-submission) 8,400 8,400
Fee payable under By-Laws 26 of Grade II for single dwelling Kshs.300/= and 200/= for each additional dwelling
2,000 2,000
Fee payable for Testing of Plumbers and Drainage Layers 2,800 2,800
Hoarding Licence Fees Central Business District (per month ) 5,000 5,000 Other areas (per annum) 3,000 3,000
Infrastructure Development levy fee 0.05% of Estimate Development Cost of a Building Preliminary Submission 5,700 5,700 Printing of on Line Plans on 2nd and subsequent Request per Al 1,000 1,000
Certification of Printed plans New 1,000 Printed Copy of Approval list in PDF per Page New 1,000
Architectural Plans
Evaluation—Plinth Area 1.5% of cost
of Construction
1.5% of cost of
Construction Renewal—Plinth Area 1.5% of cost 1.5% of cost
66 The Siaya County Finance Bill, 2013
of construction
of construction
Deed Plan Registration Fee 20,000 20,000 Topographical Surveys-per Acre 50,000 50,000 Leveling-per Km 50,000 50,000 Regularization
Penalty Charged on Regularization on all Illegal Developments within Required Densities
CBD 200,000 200,000
OTHER AREAS 100,000 100,000
Penalty Charged on Regularization on all Illegal Developments with Exceeded Densities
300,000 300,000
200,000 200,000
LAND SURVEY SECTION Application Fee 300 300 Survey Fees 15,000 15,000 Beacon Certificate 10,000 10,000 Beacon Relocation per Beacon 3,000 3,000 Boundary Dispute Resolution per Plot 15,000 15,000 Survey plan procurement per plan 1,000 1,000 Plot Location (site) Confirmation 15,000 15,000
47.6 Ballast per over 10 tonnes lorry 1 400 , '00 466.20 1,866
47.7 Bricks per 3-7 tonnes lorry 800 266.40 1,066
47.8 Bricks per 8-10 tonnes lorry 1,000 '00 333.00 1,333
47.9 Bricks per over 10 tonnes lorry 1,400 '00 466.20 1,866
47.1 Murram per 8-10tonnes lorry 900 299.70 1,200
47.1 Murram per over 10 1,200.00
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115
tonnes lorry 399.60 1,600
47.1 Building stones per 8-10 tonnes lorry 1,000.00 333.00 1,333
47.1 Building stones per 10 tonnes lorry 1,400.00 466.20 1,866
47.2 Hardcore per 3-7 tonnes lorry 600 199.80 800
47.2 Hardcore per 8-10 tonnes lorry 900 299.70 1,200
47.2 Hardcore per over 10 lOrry 1,200.00 399.60 1,600
48 AGRICULTURAL PRODUCE CESS
48.1 Sugar cane cess gross
1%per
producer price
48.2 Cess on rice
1%per gross producer price
48.3 Produce cess a bag of maize 20 6.66 27
48.4 Produce cess per a bag of potatoes 20 6.66 27
48.5 Produce cess per a bag of oranges 20 6.66 27
48.6 Produce cess per a bag of tomatoes 20 6.66 27
49 AGRICULTURAL PRODUCE CESS - -
49.1 Produce cess per a bag of 20
116 The Siaya County Finance Bill, 2013
mangoes 6.66 27
49.2 Produce cess per a bag of onions 20 6.66 27
49.3 Produce cess per a bag of groundnuts 20 6.66 27
49.4 Produce cess per a bag of peas 30 9.99 40
49.5 Produce cess per a bag of avocado 30 9.99 40
49.6 Produce cess per a bag of lemons 20 6.66 27
49.7 Produce cess per a bag of sukumawiki 20 6.66 27
49.8 Produce cess per a bag of beans 20 6.66 27
49.9 Produce cess per a bag of sorghum 30 9.99 40
49.10 Produce cess per a bag of millet 30 9.99 40
49.11 Produce cess per a bag of rice 30 9.99 40
49.12 Produce cess per a bag of cabbages 30 9.99 40
49.13 Produce cess per a bag of carrots 20 6.66 27
49.14 Produce cess per a bag of arrowroots 20 6.66 27
49.15 Produce cess per a bag of pepper 20 6.66 27
49.16 Produce cess per a bag of pineapples 20 6.66 27
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117
49.17 Produce cess per a bag of bananas 20 6.66 27
49.18 Produce cess per a bag of watermelon 20 6.66 27
49.19 Produce cess per a bag of jaggery 20 6.66 27
49.20 Produce cess per a bag of ropes 20 6.66 27
49.21 Produce cess per a bag of tobacco 20 6.66 27
49.22 Produce cess per a bag of charcoal 30 9.99 40
49.23 Produce cess per a bag of pawpaw 20 6.66 27
49.24 Produce cess per a bag of cassava 20 6.66 27
49.25 Produce cess per a bag of yams 20 6.66 27
49.26 Produce cess per a bag of pot 20 6.66 27
49.27 Produce cess per any other agricultural products 20 6.66 27
49.28 Fish cess
50 REGISTRATION OF CBO'S AND GROUPS
50.1 Registration of selfhelp groups and women groups 30% of kshs 1000
300 99.90 400
50.2 Registration of cbo's 30% of kshs 5000 1,500.00 499.50 2,000
118 The Siaya County Finance Bill, 2013
Penalty for Failure to Pay an Invoice
Lorry 500 500
Handcrafts 100 100
Cess for Animals
Per Cow 200 200
Per goat / sheep 50 50
Per pig 100 100
Cold Dressed Carcass
Per cow 200 200
Per goat / sheep 50 50
Per pig 100 100
Firewood
Per Pick up 500 500
Per lorry 1,000 1,000
Charcoal per bag 50 50
Interfiries (matumbo) per bag 50 50
Mushrooms per carton 30 30
Used Magazines
Per Pick Up 300 300
Per lorry 500 500
Shoe Gums/Soles
Per Pick up 400 400
Per lorry 800 800
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MEMORANDUM OF OBJECTS AND REASONS
Siaya County comprises of seven former Local Authorities. Each of these authorities levied Specific fees and charges. This Bill seeks to harmonise the charges for the various taxes, fees and other charges that are payable to the Siaya County Government. These are set out in the schedule. The schedule to the Act sets out the rates in Kenya Shilling (KSh.), the currently payable taxes under the defunct Municipal Councils, Town Councils and County Councils and the proposed rates under this Act. The charges are taken into account basing on the principles of taxation and fundamental concepts that have been considered to ensure the County Government implements a fair taxation system in the County. These include the need to address the susfficiency of the amount of taxes that can be used in providing basic services to the People of Siaya County while ensuring that the taxation regime is fair and equitable and covers all sectors of the society in order to reduce its concentration in only one sector of the society.