KENYA GAZETTE SUPPLEMENT - vihiga.go.ke

1 SPECIAL ISSUE KENYA GAZETTE SUPPLEMENT No.. (Vihiga County Act ) REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT VIHIGA COUNTY ACT, 2018 NAIROBI, .., 2018 CONTENT Actfor County Assembly of Vihiga PAGE The Vihiga County Finance Act, 2018 .. 1 PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI THE VIHIGA COUNTY FINANCE ACT, 2018 ARRANGEMENT OF CLAUSES Clause PART I PRELIMINARY 1. Short title and Commencement 2. Interpretation PART II FEES AND TAXES PAYABLE AND RATES APPLICABLE 3. General Fees and Charges 4. Solid Waste and Environmental Management 5. Parking Fees and Penalties 6. Lands and Physical Planning 7. Hire of Machinery 8. Infrastructure and Maintenance Fees 9.

2 Fees for use of County Stadiums, Grounds or Halls and Drugs Permit and Health Services 11. Livestock and Veterinary Services Fees 12. Public Medical Health Services 13. Advertisement 14. Tax Waivers Variations 15. Amendments to Schedules PART III PAYMENT 16. Payments to the County 17. Appointment and Duties of an Agent PART IV PENALTIES AND OFFENCES 18. General Penalty 19. Offences by Staff of the County PART V- MISCELLANEOUS 20. Savings 21. Cessation 22. Regulations 2 The Vihiga County Finance Act, 2018 SCHEDULES FIRST SCHEDULE Finance and Economic Planning (Directorate of Revenue Administration Services) General Fees or Charges SECOND SCHEDULE Parking, Loading and Other Services THIRD SCHEDULE Environment, Water, Energy and Natural Resources FOURTH SCHEDULE Lands, Housing and Physical Planning Fees FIFTH SCHEDULE Transport, Infrastructure and Communication SIXTH SCHEDULE Gender, Culture, Youth and Sports and Social Services SEVENTH SCHEDULE Health Services EIGHTH SCHEDULE Agriculture, Livestock, Veterinary, Fisheries and Co-Operatives NINTH SCHEDULE Trade, Industry, Tourism and Entrepreneurship TENTH SCHEDULE Education, Science, Technical and Vocational Training ELEVENTH SCHEDULE Public Service Administration and Coordination of County Affairs.

3 Vihiga County Alcoholic Drinks Control (Licensing) Regulations. The Vihiga County Finance Act, 2018 3 THE VIHIGA COUNTY FINANCE ACT, 2018 An Act for AN ACT of the County Assembly of Vihiga to provide for the imposition or variation of various fees, charges, licenses, rents or rates for services and for connected purposes ENACTED by the County Assembly of Vihiga, as follows PART I PRELIMINARY Short title and commencement Act may be cited as the Vihiga County Finance Act, 2018 and shall come into operation on the date of publication in the GAZETTE . Interpretation 2. (1) In this Act, unless the context otherwise requires Authorized Channel means the manner in which a person may effect payment to the County, including but not limited to a person designated by the executive committee member pursuant to Section 157 of the Public Finance Management Act, 2012, to collect or receive revenue or any other mode of payment as may be prescribed from time to time; Business means (a) trade, commerce or manufacture, profession, vocation or occupation; (b) any other activity in the nature of trade, commerce or manufacture, profession, vocation or occupation.

4 (c) any activity carried out by a person continuously or regularly, whether or not for gain or profit and which involves, in part or in whole, the supply of goods or services for consideration. County means the County Government of Vihiga; County Public Officer means a county public officer within the meaning of Section 2 of the County Governments Act, 2012; County Receiver of Revenue means the persons appointed pursuant to Section 157 of the Public Finance Management Act, 2012; County Revenue Collector means the County Public Officer appointed pursuant to Section 158 of the Public Finance Management Act, 2012; Executive Committee Member means the Executive Committee Member for the time being responsible for matters relating to finance in the county; 4 The Vihiga County Finance Act, 2018 Person means a natural or juristic person.

5 Cess means a levy charged on traders who bring in goods from outside the county into markets within the county; Zone A means the area comprising of the prime areas of Mbale, Chavakali, Majengo, and Luanda towns Zone B means the area comprising of the fair areas of Cheptulu, Serem, and Sabatia, besides it comprises the fair areas of Mbale, Chavakali, Majengo and Luanda town. Zone C means the area comprising of the other areas of Vihiga County including the far away area of Zone B . PART II FEES AND TAXES PAYABLE AND RATES APPLICABLE General Fees and Charges 3. (1) A person who wishes to carry out the activities specified in the First Schedule shall pay the fees specified in the last column of the relevant Part of that Schedule (2) A person who wishes to start carrying out any of the activities listed under Part iv of the First Schedule shall apply for a permit to the County.

6 (3) A person who currently has a Single Business Permit regarding activities listed under Part IV of the First schedule who simply renewing their Single Business Permit shall not pay application fees. (4) The County shall grant the relevant permit(s) to the applicant(s) upon payment of fees prescribed in the County Trade Licensing Act, 2017. (5) Amend the title of the County Trade Licensing Act, 2017 to read County Single Business Permit Act, 2017. (6) Late payment of Single Business Permit shall attract a penalty of 5% per month (7) A person who contravenes any of the provisions of this section commits an offence. Parking Fees and Penalties 4.

7 (1) A person who uses County parking shall be charged a fee specified in the second schedule. (2) There shall be penalties for late payment of parking fees, impounding of vehicles or withdrawal of court bond as specified in Part of the Second Schedule. The Vihiga County Finance Act, 2018 5 (3) A person who contravenes any of the provisions of this section commits an offence. Solid Waste and Environmental Management 5. (1) A person who wishes to receive or carry out the services specified in the Third Schedule shall pay the fee specified in the relevant Part of that Schedule. (2) A person who contravenes the provisions of this section commits an offence.

8 Lands and Physical Planning Fees 6. (a) A person who carries out development within the County without the appropriate planning approval shall be charged specific penalties specified in the Fourth Schedule. (b) A person who wishes to construct a building or structure in the manner specified in the Fourth Schedule shall apply for a construction permit to the County Department responsible for Physical Planning. (c) A person occupying a plot, stall or a building leased or rented out by the County shall pay rent, at the rate specified in the last column of the relevant Part of the Fourth Schedule. (i). The rent referred to under subsection (6) (c) shall be due in case of (a) a plot, on the 1st day of January in each year; (b) a house or a stall, on the 30th day of each month.

9 (ii). A person who contravenes the provisions of subsections (6) or (i) (b) may be evicted if he fails to pay the rent for three consecutive months. (iii). A penalty of three percent per month or a part thereof shall be charged on the outstanding rent on a plot that remains unpaid after 31st day of March. (iv) The County may repossess the plot referred to under subsection (ii) above if the person fails to pay the rent for more than three consecutive years. (c) A person who contravenes any of the provisions of this section commits an offence. (d) Hire of Machinery 7. (1) A person shall not use County machines without permission from the relevant county authority- permission to be granted by Department.

10 (2) A person who wishes to use a county machine shall apply to the relevant authority within the county. 6 The Vihiga County Finance Act, 2018 (3) The minimum chargeable hours are four (4) hours. (4) The relevant county authority may grant the application under subsection (2) upon the payment of fee specified in the Fifth Schedule. (4) A person who contravenes the provision of this section commits an offence. Infrastructure and Maintenance Fee 8.(a) A person who operates a quarry or transports quarry products, red soil, or manure from or through the County shall pay a fee specified in the Fourth Schedule for the maintenance of infrastructure. (b) A person transporting agricultural products from or through the County shall be charged a fee specified in schedule for the maintenance of infrastructure (c) A person who contravenes any of the provisions of this section commits an offence.