NYERI COUNTY GAZETTE SUPPLEMENT
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1 SPECIAL ISSUE (11 Gazette Supplement No. 19 (Acts No. 5) REPUBLIC OF KENYA NYERI COUNTY GAZETTE SUPPLEMENT ACTS, 2015 NAIROBI, 31st December, 2015 CONTENT Act PAGE The Finance Act, PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI
2 2015 Finance No. 5 THE NYERI COUNTY FINANCE ACT, 2015 No. 5 of 2015 Date of Assent: 21st December, Date of Commencement: By Notice AN ACT of Assembly of to provide for amendment of Revenue Administration Act, 2014 in relation to taxes, fees charges for various services or revenue raising s for matters incidental reto ENACTED by Assembly of as follows PART I PRELIMINARY 1. This Act may be cited as Finance Act, 2015 shall come into oation on such date as Executive Committee Member for Finance may appoint different dates may be appointed for different provisions. 2. The Revenue Administration Act, 2014 is amended by (a) inserting following new section immediately after section The taxes, fees charges set out in "fees charges" columns of schedule shall apply for respective items listed in description column at rates set out rein. (b) (c) deleting words " proposed before words ; deleting word "Schedules" substituting with words "Schedule" Short Title Commencement. Amendment of Revenue Administration Act, 2014.
3 2 No. 5 Finance 2015 FINANCE AND ECONOMIC PLANNING Townsl ( ADMINISTRATIVE Annual Application for Business Permit Per annum Application for business mit 300 Application for signboards 600 advertisement Transfer of hawker license 5,000 Transfer of kiosk license 5,000 Transfer of plot 5,000 BUSINESS PROMOTIONS promotions tent below 3M 2 day 4,000 2,000 promotions tent above 3M 2 day 8,000 4,000 Mobile advertisement with motor day 5,000 3,000 2,000 vehicle - pickup, saloon, station wagon Mobile promotion with public address day 10,000 5,000 3,500 systems (stopping within designated areas)- pickup, saloon, station wagon Mobile promotion with public address day 15,000 10,000 10,000 systems (3-7 tons) Mobile Hotel Per month 18,000 18,000 18,000 OTHER FEES Debt clearance Certificate 5,000 5,000 Consent fee (To charge/transfer) 4,000 2,500 ENFORCEMENT AND PENALTIES PARKING (SPECIFIC SUB- COUNTY) Parking ( day) Private vehicles Buses/ Lorries 100 Parking- buses/ lorry ( month) 4,500 3,000 2,500 Causing obstruction 3,000 3,000 Failing to pay/produce a cess receipt 3,000 3,000 PROPOSED OFFENCES AND PENALTIES OFFENCE PUNISHMENT Failure to pay street parking fees I,000 Failing to pay/produce a cess receipt 3,000
4 Finance No. 5 EDUCATION, YOUTH AFFAIRS, SPORTS AND ICT PRIVATE EDUCATION Large private education institution with over 401 pupils Per Annum 30,000 Towns( ( Medium private education institution with over 201 to 400 pupils Small private educational facility with over 30 to below pupils Per Annum 20,000 Per Annum 10,000 PRIVATE UNIVERSITIES AND PUBLIC UNIVERSITIES Private Universities public Per Annum,000 universities in business premises POST SECONDARY/ COLLEGES Post-Secondary/College facility with up Per Annum 20,000 to 30 students Post-Secondary/College facility with 31 Per Annum 40,000 to 60 students Post-Secondary/College facility with 61 Per Annum 80,000 to 100 students Post-Secondary/College facility with Per Annum 120, to students Post-Secondary/College facility with over 201 students Per Annum,000 SPECIAL PROGRAMMES YOUTH AND SPORTS Hire of Kamukunji stadium Grounds Per day 10,000 Hire of whiss park Per day 8,000 Hire of stadium day 8,000 Hire of Mukurweini stadium Per day 6,000 Hire of Othaya stadium Per day Hire of or grounds Per day 5,000 5,000 Hire of Social Hall day 5,000 ENERGY Street lighting columns(per street light month 110, ,000 10,000
5 4 No. 5 Finance 2015 column light box connected to electricity) Advert on street lights post advert(without electricity connection) ( Per month 2,500 2,500 2,500 AGRICULTURE, LIVESTOCK FISHERIES AND CO-OPERATIVE DEVELOPMENT MEAT INSPECTION Cow animal Goat animal 100 Sheep animal 100 Pig animal 100 Commercial chicken chicken 5 LICENCES ( MEAT) CERTIFICATE OF TRANSPORT (COT) Cattle Sheep 100 Goats 100 Pigs 100 Commercial Chicken Only Per 100 LIVESTOCK MOVEMENT PERMIT Cattle Goats Sheep Pig Meat movement mit from outside annum county meat containers licenses annum 300 SLAUGHTER HOUSE LICENCE (Slaughter/slab Single Business Permit) Category A With rails hling 40 above heads cattle annum 39,000
6 Finance No. 5 Category B With rails hling heads cattle Category C With rails hling less than 10 heads cattle HIDES AND SKINS DISPATCH Cow, goat sheep annum 15,000 annum 4,800 SLAUGHTER MANS LICENCE Renewal annum License folders annum 500 TRADE, TOURISM AND INDUSTRIALIZATION ( / Karatin a Othaya /Mukurw eini/ Narumor u/ Mweiga/ Tetu SINGLE BUSINESS PERMIT GENERAL TRADERS SHOPS AND RETAIL SERVICES (TRADE AND INVESTMENT) GENERAL TRADE, WHOLESALE, RETAIL, STORES, SHOPS, PERSONAL SERVICES such as: Distributors, traders, wholesalers, hymarkets, department stores, sumarkets, retailers, shops boutiques, hardware chemists, butcheries, sonal service providers, kiosk Mega sumarket with bakeries /or butcheries / restaurants /M-pesa with over 0sqft Hymarket, Sumarkets, wholesalers or sonal service Multi department stores etc premises over 1000 square Feet Medium trader, shop or retail services /or premises from 50 to 300 square Feet Small trader, shop or retail services /or premises less that 50 square Feet, far away Per Annum 85,000 45,000 Per Annum 36, Per Annum 6,000 4,000 Per Annum 3,000 2,000 Kiosk light or temporary construction, Per Annum 2,400 2,000
7 6 No. 5 Finance 2015 Townsl ( less than 20 square Feet Or whole sale retail traders, stores, Per Annum 2,400 2,000 shops services Hawker with motor vehicle 1 son Per Annum 3, with motor vehicle Hawker one son without a motor Per Annum 2,400 0 vehicle Hawker one son without a motor Per Month vehicle Small informal sector trader/service Per Annum 1, 1,000 provider, shoe shine, shoe repair, street vendor ( newspas, sweets, soda cigarettes) Small agricultural producer, processor, dealer up to 10 employees Per Annum 4,800 3,000 Large eating house, snack bar, tea house, Per Annum 12,000 8,000 hotel no lodging, no alcohol served over 20 customer sitting capacity Medium eating house, snack bar, tea Per Annum 9,000 5,000 house hotel no lodging no alcohol served up to 6 sitting capacity Small eating house, snack bar, tea house Per Annum 6,000 3,000 no lodging, no alcohol served up to 6 customers Butchery with roasted meat /or soup kitchen, any size Per Annum 8,000 4,000 ACCOMODATION AND CATERING Such as: International hotels, tourists camps, villas, lodging houses, restaurants, bars, eating houses, tea coffee houses, butcheries with meat roasting or soup kitchen facilities. membership clubs, night clubs casinos. Large lodging house, basic stard, Per Annum 24,000 over 15 room 20,000 Medium lodging house basic stard Per Annum 15,000 from 6 to 15 rooms 12,500 Small lodging house basic stard, up to 5 rooms Per Annum 9,000 8,000 HOSTEL INCLUDING SINGLE AND MULTI DWELLINGS 1 lostel Pcimit Per Annum 1,000
8 Finance No. 5 Hostels charges ( room) Per Annum 800 ( INDUSTRIAL Small workshop/service-repair Per annum 4, 3,500 contractor, up to 5 employees or premises up to 25 sq feet Kamukunji Market stalls rent Per Stall Per Month 500 LIVE STOCK MARKET FEES PER ENTRY PER ANIMAL/BIRD Sheep/Goat PUBLIC ADMINISTRATION, INFORMATION AND COMMUNICATION Category Town Mweiga, Areas (, Kiawara (Zone C), Naromo (Zone A) ru, Kiganjo, Mukurw eini Town, Chaka & Othaya, King'on g'o, Ruring' u And Kamak wa (Zone B) Restaurant License 42,500 30,000 22,500 Tourist Destinations,000,000,000 Wines Spirits (Off Bar) 40,000 30,000 30,000 Distributor/depot alcoholic drink licence 50,000 50,000 50,000 Railway restaurant car alcoholic drink licence Per car month 12,000 12,000 12,000
9 8 No. 5 Finance 2015 ( members clubs 80,000 80,000 80,000 Night Clubs Discoques 100, , ,000 Transfer of alcoholic drink licenses 1,000 1,000 1,000 Issuance of assurance under act 1,000 1,000 1,000 PUBLIC WORKS, ROADS, TRANSPORT, LANDS, HOUSING & PHYSICAL PLANNING Beacon Re-establishment fee - 2,000 beacon ADVERTISEMENTS BY ADVERTISING COMPANIES Billboard Per Advert 40,000 advertisement/signboard(above 400 sq 3 Months ft) Billboard advertisement/sigl- Per Advert 30,000 nboard( sq ft) 3 Months Billboard advertisement/signboard (50- Per Advert 20, sq ft) 3 Months Billboard advertisement/signboard (30- Per Advert 15, sq ft) 3 Months Billboard advertisement/signboard(10- Per Advert 10, sq ft) 3 months Billboard advertisement/signboard(0-9 sq ft) Per Advert 7,000 3 months swiching promotions month 1,000 ADVERTISEMENTS BY BUSINESS/ PROPERTY OWNERS Billboard advertisement/signboard(above 400 sq ft) Per Annum 80,000 Billboard advertisement/signboard(330- Per Annum 60, sq ft) Billboard advertisement/signboard (50- Per Annum 50, sq ft) Billboard advertisement/signboard (30- Per Annum 30, sq ft) Billboard advernsementisignboard(10 - Per Annum 15, sq ft) Billboard advertisement/signboard(1-9 Annum 7,000
10 Finance No. 5 ( sq ft) HOUSING House Rents - Senior Staff Houses Per Month Bedroom Semi -Detached Per Month 2 1 Bed Room Detached Per Month 0 1 Bed Room Semi Detached Per Month Bed Room Detached Per Month 1300 Bus park/market Shops Hotels Gazetted Bus park shops Per Month 2,750 Small Shops Per Month 1,000 Bus park Hotel Per Month 6,000 Market Shops Per Month 1,700 Small shops Per Month 1, Market hotel Per Month 5,000 CESS Kaolin- Per load 1,000 1,000 PARKING FEES Motor Bike Per month 300 Motor bikes (from or counties) day PUBLIC HEALTH REFUSE AND WASTE MANAGEMENT SERVICES Refuse collection charges Month Refuse collection charges-large hotels Month 2,000 2,000 Refuse collection charges-large Month 2,000 2,000 workshops Refuse collection charges-large education institutions Month 2,000 2,000 Refuse collection charges-sumarkets Month 2,000 2,000 Refuse collection charges-large Month 2,000 2,000 institutions -upto 5km Refuse collection charges-large institutions -5-10km Month 3,000 3,000 WATER, ENVIRONMENT AND NATURAL RESOURCES Firewood lots Per tone 3, 3, 3, Assessment on suvision Per visit 1,000 1,000 1,000 Tree cutting large
11 10 No. 5 Finance 2015 ( -medium size small size Water bowsers mit Per annum 20,000 20,000 Exhauster Licenses Per annum Per month 25,000 4,000 Permit for transporting of solid waste annum 25,000 OFFENCES AND PENALTIES LAND SURVEY AND PHYSICAL PLANNING OFFENCE Failure to pay cess/levies/ licenses of mined products from quarries PUNISHMENT Penalty of KSh. 3,000
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