Preamble

The authority of Local Governments to collect revenue is granted under Article 191 of the Constitution and enabled by Section 80 of the Local Government Act (Cap 243) under the Fifth Schedule. The power and authority to levy and collect fees and taxes are provided under Section 80 (3) of the Local Government Act (Cap 243), which provides that: Local Governments may levy, charge and collect fees and taxes, including rates, rents, royalties, stamp duties and registration and licensing fees and the fees and taxes that are specified in the Fifth Schedule to this Act. There also other acts of parliament for specific revenue sources, Wakiso District Ordinance and Kira Municipal Council By-Laws which have been considered as legal frame work in formulation of this charging policy:

1) Local Governments Rating (amendment) Act 2005

2) Trade Licensing Act, Cap 101

3) Local Government (amendment No.2) Act -2008

4) Physical Planning Act 2010

5) Registration of Titles Act Cap 240

6) Traffic and Road Safety Act 1998

7) The Market Act 2023

8) The Hotels Act Cap 90

9) The Fish Act, Cap 93

Details in the attachment