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Kumasi Metropolitan Assembly KUMASI METROPOLITAN ASSEMBLY IMPOSITION OF RATES AND FEE FIXING RESOLUTION, 2018 PURSUANT TO LOCAL GOVERNANCE ACT 2016 (ACT 936) RESOLVED THAT BY VIRTUE OF PART V AMONG OTHERS OF THE LOCAL GOVERNANCE ACT 2016, (ACT 936) AND THE "GUIDELINES FOR CHARGING OF FEES FOR THE PROVISION OF SERVICES AND FACILITIES AND GRANTING OF LICENCES AND PERMITS BY METROPOLITAN/MUNICIPAL/DISTRICT ASSEMBLIES", THE FOLLOWING FEES BE CHARGED AND LEVIED BY THE KUMASI METROPOLITAN ASSEMBLY FOR THE FINANCIAL YEAR 1ST JANUARY, 2018 TO 31ST DECEMBER, 2018 GENERAL IMPOSITION OF RATES, 2018 CATEGORY OF PREMISES AND RATE AREA 2018 1st Class 0.001 New Amakom Ext., Asokwa, Ayigya Ext. Bomso Residential area, Atwima-Amanfrom, Adiebeba, Adiembra Ahinsan Estate Ext., Odeneho Kwadaso, O.T.B. North/South Patasi, Sokoban O.T.A., Mbrom (As designated by the approved land-use plan) *A minimum annual rate of GHc120 ( i.e 10 GHc per month) to apply where the property rate is below GHc120 p/a 2nd Class Res. 0.00098 Dichemso, Manhyia/Manhyia Ext., Odumase/Odumase Ext., Krobo Odumase, Oduro, Zongo Ext., North Zongo, South Zongo, Yenyawoso, Atimpongya, North Kwadaso, Kwadaso-South East Fankyinebra, Kwadaso Estate, Kwadaso Estate Ext., New Suame, Suntreso Ext., Buokrom Estate, Kentikrono, Benimase, Odoum, Ayeduase, Anwomaso, Bebre, Tafo Nhyiaeso, Old Tafo, Adoato, Anoo/Adumanu, Amakom-Abrotia, New Tafo, Ampabame, Pankrono Old Amakom, Asafo, Dadiesoaba, Bimpeh Hill, Bompata, Nsenie Adompom, North/South Suntreso, Bantama, Santasi, Edwinase New Amakom, Amakom-Bramponso, Ohwimase, , Tarkwa- Maakro Oforikrom, Gyinyase, Atonsu, Agogo, Asuoyeboah, Kyirapatre, Abrepo, Bohyen, Breman, Bosomuru-Nkontwima, Ahinsan, Kropo (As designated by the approved land-use plan) *A minimum annual rate of GHc84 ( i.e GHc7 per month) to apply where the property rate is below GHc84 p/a 3rd Class Res. 0.0009 Boadi, Emina, Buokrom, Kenianko, Anyinamu, Atwima Takyiman Road, Dompoase, Kaase Proper, Kagyase, Konkromoase Adinyase, Old Tafo East and West, Atafua, Tanoso, Mpatasie, Nana Bimpoma-Kro, Ayigya Village, Adabraka, Appeadu, Kotei, Deduako, Kokoben, Aprade,Emesuam, Paakoso, Nyankyereniase, Apatrapa, Ohwim/Hwidiem, Amanfrom, Kronom,Aboahia, Apire, Nzimaa, Nwamase, Kokodie, Denkyemboaso, Atwima-Amanfrom, (As designated by the approved land-use plan) *A minimum annual rate of GHc48 ( i.e GHc4 per month) to apply where the property rate is below GHc48 p/a MIXED USE 0.0126 (As designated by the approved land-use plan) NOTE:- Residents of all old towns or villages in 1st class and 2nd class residential areas are to pay the rate for 3rd class residential area. RATE ZONE PROPERTY RATE IMPOST 2018 STORE, WAREHOU COMMERCIALSE 0.0016 WORKSH OP, COLD STORES 0.0016 COCOA SHED 0.0016 HOTEL, GUEST HOTEL HOUSE 0.003 RESTAUR ANT, HOSTEL PRIVATE SCHOOL SCHOOLS 0.0016 BANK OF OFFICE/ BANKSGHANA 0.06 BANKS / OFFICES 0.0076 HOSPITAL, HOSPITAL CLINIC 0.0016 TRANSFO RMER e.g TRANSFORMERECG 0.05 OFFICES e.g ECG 0.02 Eg. TELECOMM GHANA UNICATION TELECOM 0.05 OTHERS 0.05 SSNIT Office INSURANCE Complex 0.06 FLATS 0.05 OTHERS ( SIC, etc.) 0.03 PETROL FILLING FILLING STATIONSTATION 0.007 GAS FILLING POINT 0.007 LIGHT INDUSTRIA L SAWMILLS 0.0016 HEAVY INDUSTRIES 0.005 MANUFACT URING BREWERIES ETC. Cat. A eg Guiness 0.06 Cat. 'B' eg Coca Cola 0.04 AGRIC POULTRY 0.0016 QUASI GOV'TAL INSTITUTIONS e.g 0.06 RATING ZONES *A minimum annual rate of GHc100 to apply where the property rate is below GHc100 p/a for all commercial properties MINIMUM RATE ¢ 2018 UNCOMPLETED BLOCKS GH¢ 1st Class Residential 100.00 p/a 2nd Class residential 70.00 p/a 3rd Class Residential 40.00 p/a New site (1st/2nd/3rd Class) 100.00 p/a Mixed Use Banks Category “A” 5,000.00 per annum Category "B" 3,000.00 per annum Category "C" 1,500.00 per annum Offices Category “A” 2,500.00 per annum Category "B" 2,000.00 per annum Category "C" 1,500.00 per annum Warehouse with Offices Category “A” 2,500.00 per annum Category "B" (Without Offices) 1,000.00 per annum Category "C" 500.00 per annum Filling Station/Offi ces Category “A” 1,500.00 per annum Category "B" 1,000.00 per annum Category "C" (Without Offices) 800.00 per annum Hotels Category “A” 2,000.00 per annum Category "B" 1,500.00 per annum Category "C" 1,000.00 per annum Hostels Category “A” 2,500.00 per annum Category "B" 2,000.00 per annum Category "C" 1,500.00 per annum BASIC RATE (paid by persons between 18 and 70 years) 2.00 The making and levying of the above rates have been approved by the Kumasi Metropolitan Assembly. This notice constitutes the effective making and levying of such rates as from the date of publication. It shall be the duty of every person liable to pay these rates to settle the amount thereof at the offices of the Kumasi Metropolitan Assembly on or before 31st March, 2018 failure shall attract penalty Approved by the Kumasi Metropolitan Assembly on 31st October, 2017 KMA BUSINESS OPERATING LICENCE FOR 2018 Frequency/ Main Item Sub item Description of Item 2018 (GH¢) Measure 1 Abattoir (Private) Per Annum CAT A - Industrial setting 5,000.00 CAT B - Manual setting 1,000.00 2 Adinkra Designers/Kente/Smock Weavers & Sellers Per Annum CAT A - Weavers & Sellers (Large) 500.00 CAT C - Sellers Only (Large) 400.00 CAT D - Weavers & Sellers (Medium) 300.00 CAT E - Sellers Only (Medium) 300.00 CAT F - Sellers Only (Small) 200.00 CAT G 100.00 CAT H 50.00 3 Advertising Companies Per Annum CAT A - Platinum (minimum of 10 staff) 1,000.00 CAT B - Gold (minimum of 5 staff) 600.00 CAT C - Silver (minimum of 3 staff) 400.00 4 Agro Chemical/Farm Inputs Dealers Per Annum CAT A - Manufacturers/ Importers/ Distributors/Retailers 1,300.00 CAT B - Manufacturers & Importers 800.00 CAT C - Manufacturers & Distributors 400.00 CAT D - Distributors & Retailers 300.00 CAT E - Manufacturers 250.00 CAT F - Importers 200.00 CAT G - Distributors 150.00 CAT H - Retailers 100.00 5 Agro Machine Dealers Per Annum CAT A - Manufacturers 400.00 CAT B - Importers 300.00 CAT C - Retailers 200.00 6 Airline Offices/Operators Per Annum CAT A - Non-African Carriers 10,000.00 CAT B - African Carriers 6,000.00 CAT C - Local Carriers 5,000.00 7 Akpeteshie (liquor) Dealers Per Annum i. Manufacturers (Distillers) CAT A - Large Scale 300.00 CAT B - Medium Scale 200.00 CAT C - Small Scale 100.00 ii. Distributors CAT A - Large scale 300.00 CAT B - Medium Scale 200.00 CAT C - Small Scale 100.00 iii. Home Based/Farm Site CAT A - Pito (daily brewing) 80.00 CAT B - Palm Wine Tappers 50.00 8 Aluminium Fabricators (Doors/Windows) Per Annum CAT A – Large Scale 1,500.00 CAT B – Medium Scale 1,000.00 CAT C – Small Scale 500.00 CAT D - Others 250.00 9 Aluminium Pot Dealers (‘Dadesen’) Per Annum CAT A - Manufacturers 200.00 CAT B - Distributors 100.00 CAT C - Retailers 50.00 10 Aluminium Manufacturing Per Annum CAT A - Smelting 10,000.00 CAT B - Multiple Product Lines 8,000.00 CAT C - Roofing Sheets only 5,000.00 CAT D - Saucepan 3,000.00 11 Aluminium Product Distributors Per Annum CAT A - Large Scale 500.00 CAT B - Medium Scale 200.00 CAT C - Small Scale 100.00 12 Aluminium Product Retailers Per Annum Category A - Store (Large) 150.00 Category B - Container/Kiosk (Medium) 100.00 Category C - Table Top (Small) 50.00 13 Arms and Ammunition Dealers Category A 350.00 Category B 200.00 14 Art Gallery Per Annum CAT A - Own Facility with multi-services 300.00 CAT B - Own Facility with limited-services 200.00 CAT C - Own Facility only 150.00 CAT D - Rented space 100.00 15 Arts & Handicraft Dealers Per Annum CAT A - Importers 1,500.00 CAT B - Exporters 500.00 CAT C - Producers (Large) 600.00 CAT D - Producers (Medium) 300.00 CAT E - Producers (Small) 200.00 CAT F - Retailers Only 150.00 CAT G - Container/Kiosk 100.00 CAT H - Table Top 50.00 16 Artisans (Self Employed) Per Annum Masons, Carpenters, Plumbers, Electricians, Painters, Steel Benders, Tile Layers etc. 100.00 17 Auctioning Firms/Agencies / Auctioneers Per Annum CAT ‘A’ 1,000.00 CAT ‘B’ ‘ 600.00 CAT ‘C’ 500.00 CAT ‘D’ 300.00 18 Auto Mechanics/ Electricians/Sprayers Etc. Per Annum i. Air Condition Mechanics CAT A - Formal Company 400.00 CAT B - Informal Garage with Shop 300.00 CAT C - Informal Garage without Shop 200.00 CAT D - Others 100.00 ii. Arc Welders CAT A - Fuel and Water Tankers; Truck Builders 500.00 CAT B - Light vehicle repairs, Container Shops and Iron Gates 300.00 iii. Argon (Aluminium) Welders 200.00 iv. Auto Body Repairers CAT A - Formal Company 2,000.00 CAT B - Informal Garage with Shop 1,000.00 CAT C - Informal Garage without Shop 500.00 CAT D - Others 200.00 v. Auto Electricians CAT A - With Battery Charging 100.00 CAT B - Without Battery Charging 50.00 vi. Auto Mechanics CAT A - Heavy Duty Earthmoving Equipment 350.00 CAT B - Heavy Duty Trucks 250.00 CAT C - Light Duty Trucks (3 to 5 tonnes) 150.00 CAT D - Light Duty Vehicles (Below 3 tonnes) 100.00 vii. Auto Sprayers CAT A - Spraying and Oven 400.00 CAT B - Spraying without Oven 150.00 viii. Auto Upholstery CAT A - Moulding and Seat Cover Sewing 100.00 CAT B - Seat Cover Sewing 50.00 ix.
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