The Kirinyaga County Finance Bill, 2014 the KIRINYAGA COUNTY
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The Kirinyaga County Finance Bill, 2014 THE KIRINYAGA COUNTY FINANCE BILL, 2014 AN ACT of the Kirinyaga County to provide for various taxation, imposition of fees and charges for services, and other revenue raising measures by the County Government; and for matters incidental thereto ENACTED by the Government of the Kirinyaga County, as follows— PART I—PRELIMINARY Short title and 1. This Act may be cited as the Kirinyaga County Finance Act , 2014 and commencement. shall, subject to section 2(2), come into operation on such a date as the Governor – Kirinyaga County may appoint and different dates may be appointed for different provisions. Interpretation 2. (1) In this Act, unless the context otherwise requires “County” means County Government of Kirinyaga “authorized channel” means making payment to the County through an officer appointed by the County to collect revenue or through any other mode of payment including but not limited to an automated revenue collection system or County Government of Kirinyaga Revenue collection agent (s) “major urban zones” means defunct Municipal Council of Kerugoya/Kutus jurisdiction. “medium urban zones” means All other towns not Classiffied under Major zones. The single business permits AND plot rents and rates are hereby maintained as used to be levied by the respective defunct councils. “Cess” means fees charged for goods being exported out of the county. PART II— FEES AND TAXES PAYABLE AND RATES APPLICABLE Imposition, 3. (1) The taxes, fees and charges set out in the Second column of the First revision of the Schedule shall apply for the respective services and at the rates set out therein. taxes, fees, etc of the County. (2) The respective taxes, fees and charges, together with the rates applicable shall take effect in not later than three months after the commencement of this Act. (3) For greater certainty, the taxes, fees and charges applicable at the commencement of this Act shall continue to apply under the existing by-laws of the defunct Councils of Kirinyaga until such by-laws are repealed and replaced by county legislation. [Type text] Page 1 The Kirinyaga County Finance Bill, 2014 Directions, 4. All directions, resolutions, orders and authorizations on financial resolutions, etc management, including the collection and administration of taxes, fees and charges under Local given or issued by the defunct Councils and subsisting or valid immediately before Government Act the cessation of the application of the Local Government Act (now repealed) shall to apply, etc. be deemed to have been given, issued or made pursuant to this Act, until the expiry, amendment or repeal of those directions, resolutions, orders and authorizations on financial management and shall continue, with the necessary modifications, apply to the payment and the administration of the taxes, fees and other levies under this Act. 5. The Governor or in his absence the Deputy Governor may waive in writing where it is deemed to be in the public interest any tax, fees, or levies charged in resepect of any item or service as prescribed in schedule one (1) (b) Any waiver must be published in the next issue of the Kenya Gazette publication The Executive 6. (1) The Executive Committee Member responsible for finance may by order published Committee Member in the Kenya gazette amend any of the schedules in this Act, add additional schedule(s) of responsible for fees or charges for prescribed goods and services and incorporate schedules of fees or finance may amend the schedules charges derived from other Acts enacted by the County Assembly of Kirinyaga . (2) Any order made under subsection (1) shall be laid before the County Assembly without unreasonable delay, and unless a resolution approving the order is passed by the County Assembly within twenty one days on which the Assembly next sits after the order is so laid, it shall henceforth be void, but without prejudice to anything previously done there under. Payment 7.(1) Any payment to the County shall be paid through an authorized channel. (2) An officer or entity appointed by the County to collect revenue shall have identification card issued by the County. (3) A County Official receipt shall be issued for all payments made to the County. (4) A person shall not receive or collect any money on behalf of the County unless he has been appointed to do so or has been authorized as the receiver and collector of the County revenue (5) A person who contravenes the provisions of this section commits an offence. General penalty 8. Any person who commits an offence under this Act for which no penalty is provided shall on conviction be liable to a fine not exceeding two hundred thousand shillings or [Type text] Page 2 The Kirinyaga County Finance Bill, 2014 imprisonment for a term not exceeding one year or to both. Offences by 9. A staff of the County or any other person having duty to perform under this Act – staff of the County (a) makes , in any record, or document which they are required to keep or make , an entry which they know or have reasonabe cause to believe to be false or do not believe to be true; (b) willfully refuses to do anything which they know or have reasonable cause to know is required to be done by them; (c) interferes with any other person or process under this Act, so as to defeat the provisions or requirements of this Act: (d) where required under this Act to do anything to give effect to the provisions of this Act, fails to do such things; (e) without reasonable cause does omit or omits to do something in breach of his duty under this Act; (f) willfully contravene the provision of this Act to give undue advantage or favour to another person; (g) fails to prevent or report to the County or any other relevant authority, the commission of an offence committed under this Act, commits an offence and is liable on conviction, to a fine not exceeding two hundred thousand shillings or imprisonment for a term not exceeding one year, or to both. SCHEDULES *First Schedule – Health Sector *Second Schedule – The Agriculture –Livestock – Veterinary - Fisheries (General) Regulations *Third Schedule - General Fees/Charges *Fourth Schedule –Single Business Permit schedule [Type text] Page 3 The Kirinyaga County Finance Bill, 2014 FIRST SCHEDULE- HEALTH SECTOR PUBLIC/ENVIRONMENTAL SERVICES Unit of Charges Proposed Item Description Measure Kshs charges Pest Control Per All types of inspection 1,000 instance Treatment of termites (public Per sq.m 1,000 institution) Treatment of termites (private Per sq.m 2,000 residence) Control of Bees Per job 3,000 Eradication of snakes Per job 1,000 Mosquito control Stagnant water treatment Per sq.m 300 Space fogging Per sq.m 500 Pumping water out of pool Per cu.m 2,000 Overgrowth clearance Per sq.m 100 Sale of larvivorous fish (gambusia) Per fish 20 Larviciding Per sq.m 100 Disinfestations per sq.m (fleas, cockroaches, etc) [Type text] Page 4 The Kirinyaga County Finance Bill, 2014 Domestic premises Per sq.m 100 Hotels & restaurants Per sq.m 200 All others Per sq.m 200 Cat trapping (excluding transport) Per cat 1,000 Fence infested with crawling ants Per sq.m 500 Rat, mice, pigeons, bats-Destruction Private premises Per visit 5,000 Public institutions Per visit 10,000 Factories Per visit 10,000 Godowns Per visit 10,000 Fumigation against - Borer-beetle, weevils, mites Domestic premises (excluding Per m 2 1,000 transport) Institutions, schools(excluding Per m 2 3,000 transport) Factories, Godowns Per m 2 3,500 Grains Per Ton 1,000 Transport for any service above Per visit 1,000 VACCINATION SERVICES Free of Yellow Fever Per dose Charge Free of Tetanus Toxoid Per dose Charge Free of Diphtheria & Tetanus Per dose Charge [Type text] Page 5 The Kirinyaga County Finance Bill, 2014 Typhoid for food handlers only (New) Per dose 1,000 Typhoid for food handlers only Per dose 400 (Renewal) Free of Meningitis Per dose Charge Free of MMR Per dose Charge Free of Rabies Per dose Charge Free of Oral polio Per dose Charge Free of Influenza Per dose Charge Free of Cholera Per dose Charge Free of Hepatitis B Per dose Charge Food and Water Quality Testing Coliform test Per test 1,000 Coliform and plate count 280 Per test 1,000 Bacteriological test - water Per test 1,000 Chemical test - water Per test 2,000 Harvest F.P. / Lactometer test (Water in Per test 300 milk) Gerber S. N. F. Test Per test 300 Resazurin test Per test 3,000 Phosphate test Per test 2,000 Approval Charges for Building Plans [Type text] Page 6 The Kirinyaga County Finance Bill, 2014 Residential buildings, Single Per plan 3,000 Residential buildings, Storey Per plan 5,000 Commercial/Business (Single)(add Kshs 1000 for each Per plan 4,000 additional floor. Commercial/Business Multi Storey-Each additional floor Per plan 1000 Godown Per plan 11,000 Institutional Building plans Per plan 10000 Inspection and examination charges / certificates Health Occupation Certificate – Permanent Per cert 1,000 residential premises Health Occupation Certificate – Commercial (Small- Per cert 3,000 sized premises) Health Occupation Certificate – Commercial Per cert 4,000 (Medium-sized premises) Health Occupation Certificate – Commercial (Large Per Cert 5,000 -sized premises) Sites for Toilets/ septic tanks on constructions sites Per Visit 2,000 Liquor Sales Premises Per Visit 2,000 Biological test Per test 2,000 Chemical analysis Per test 2,000 Export health certificate Per cert 5,000 Charge by medical officer of health Per cert 1,000 Inspection of private clinic Per instance 3,000 Food handlers health certificate