Narok-County-Finance-Act-2023-UPL_compressed
Narok-County-Finance-Act-2023-UPL_compressed
Narok-County-Finance-Act-2023-UPL_compressed
REPUBLIC OF KENYA
–––––––
CONTENT
Act—
PAGE
PART V— SCHEDULES
FIRST SCHEDULE — TOURISM - MAASAI MARA
NATIONAL RESERVE PARK FEES
AND CHARGES
SECOND SCHEDULE — LANDS, HOUSING, PHYSICAL
PLANNING & URBAN
DEVELOPMENT FEES, CHARGES
AND RENTS
THIRD SCHEDULE — MARKETS AND RELATED
AMENITIES
FOURTH SCHEDULE — AGRICULTURE, LIVESTOCK AND
FISHERIES
FIFTH SCHEDULE — CESS AND MOVEMENT OF
PRODUCE OUT OF NAROK
COUNTY
SIXTH SCHEDULE — PARKING SERVICES
SEVENTH SCHEDULE — SOCIAL SERVICES AND RELATED
AMENITIES
EIGHTH SCHEDULE — PUBLIC HEALTH, SANITATION
AND CONSERVANCY
NINTH SCHEDULE — MEDICAL HEALTH
TENTH SCHEDULE — GENERAL FEES AND CHARGES
ELEVENTH SCHEDULE — TRADE LICENSE
TWELFTH SCHEDULE — ALCOHOLIC DRINKS CONTROL
CHARGES
THIRTEENTH SCHEDULE — RESOURCE MOBILIZATION
FOURTEENTH SCHEDULE — WEIGHT AND MEASURES
3
2023 Narok County Finance No. 3
5
2023 Narok County Finance No. 3
(9) For greater certainty, the taxes, fees and charges applicable, but
which are not included in the schedule to this Act, shall continue to apply
under other existing legislations of County Government of Narok.
(10) A person who contravenes any of the provisions of this section
commits an offence under this Act.
Waivers and variations
5. The County Executive Committee Member in charge of finance
may exempt, waive or vary tax, fees or charges payable under this Act in
accordance to section 159 of the Public Finance Management Act and
prescribed in regulations.
Directions, resolutions made under provisions of Local Government
Act
6. (1) All directions, resolutions, orders and authorizations relating to
financial management including the collection and administration of taxes,
fees and charges given or issued by the defunct County Council of Narok,
County Council of Transmara and Town Council of Narok and subsisting
or valid immediately before the cessation of the application of the Local
Government Act (Cap. 265) shall be deemed to have been given, issued or
made by or under the authority of the county assembly until the expiry 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, charges and other levies under this Act.
(2) The provisions of section (6) do not apply to the specific
respective amounts payable in respect of taxes, fees, charges or other
levies provided for under Schedule V of this Act.
Repeal of County Government Public Finance Management Act,
transitional and savings provisions
7. (1) Notwithstanding the repeal of the County Government Public
Finance Management Act 2013, the provisions of that Act shall remain in
force and effect for purposes of the assessment and collection of any tax
and the recovery of any penalty, payable under the Act and outstanding at
the date upon which such repeal becomes effective.
(2) Any subsidiary legislation made under the repealed Act in force at
the commencement of this Act shall remain in force, so far as it is not
inconsistent with this Act, until subsidiary legislation with respect to the
same matter is made under this Act.
7
2023 Narok County Finance No. 3
9
2023 Narok County Finance No. 3
11
2023 Narok County Finance No. 3
FIRST SCHEDULE
TOURISM - MAASAI MARA NATIONAL RESERVE PARK FEES AND CHARGES
UNIT APPROVED APPROVED
ITEM DESCRIPTION MEASURE 2022/2023 2023/2024
Non-Residents
Adults (High season-July - December) Per person USD 80 USD 200
Adults (Low season-Jan-June) Per person USD 80 USD 100
Children (9-17) years of age Per person USD 45 USD 50
Children 8 years and below Per person free free
Students Per person USD 45 USD 50
Citizens
(KSHS) (KSHS)
Adults (High season -July- December) Per person 1,000 3,000
Adults (low season -Jan-June) Per person 1,000 1,500
Children (9-17) years of age (High season -July-
December) Per person 300 500
Children (9-17) years of age (low season -Jan-
June) Per person 300 300
Children 8 years and below Per person free free
Students (High season -July- December) Per person 300 500
Students (low season -Jan-June) Per person 300 300
13
2023 Narok County Finance No. 3
Royalties
Bed nights Gross Tariff - 15% or USD
(Accommodation, 40 whichever
Food and is higher
Beverages)
PENALTIES
Non-payment of park entry fees
Per
Vehicle vehicle/instance 10,000 30,000
Driver Per instance 10,000 30,000
Repeat defaulter Per 20,000 50,000
15
2023 Narok County Finance No. 3
17
2023 Narok County Finance No. 3
Alteration/Partition/ Addition 2 30 20 30 20
Plinth Area (M )
Renovations 2 30 20 30 20
Plinth Area (M )
Painting /Branding 2 30 20 30 20
Plinth Area (M )
Construction of Perimeter Wall Per Linear Metre 80 60 80 60
Construction of Parking 2 100 50 100 50
Plinth Area (M )
Application for hoarding for 3 Per Linear Metre 30 20 30 20
months (new construction or
repairs of buildings)
Structural Drawings Plan ZON ZON ZON ZON
Approval Fees EA EB EA EB
Application Form (FORM Per Application 1,500 1,500 1,500 1,500
PLUPA/DC/1C)
Tourist Facilities/Resorts Per Floor 8,000 8,000 8,000 8,000
Commercial Per Floor 5,000 4,000 5,000 4,000
Residential Cum Commercial Per Floor 3,000 2,000 3,000 2,000
Residential Per Floor 2,000 1,000 2,000 1,000
Educational Per Floor 2,000 1,000 2,000 1,000
Religious Per Floor 2,000 1,000 2,000 1,000
Industrial Per Floor 8,000 8,000 8,000 8,000
Petrol Station Per Floor 5,000 4,000 5,000 4,000
Filling Station Per Floor 3,000 2,000 3,000 2,000
Comprehensive/Mi Per Floor 8,000 6,000 8,000 6,000
xed Use
Development
VI) Certificate of
Compliance
(Amalgamation/Subdivision
/ Change/Extension of
user/Renewal/Extension of
Lease)
Agricultural Per Application 1,000 1,000
Commercial Per Application 1,500 2,000
Residential Per Application 1,000 1,000
Residential cum Commercial Per Application 1,500 1,500
Educational Per Application 1,000 1,000
Religious Per Application 1,000 1,000
Industrial Per Application 4,000 5,000
Comprehensive/Mi Per Application 4,000 5,000
xed Use
Development
VII) Certificate of
Compliance (Building
Plans)
Agricultural Per Application 1,000 1,000
Commercial Per Application 1,500 2,000
Residential Per Application 1,000 1,000
Residential cum Commercial Per Application 1,500 1,500
Educational Per Application 1,000 1,000
Religious Per Application 1,000 1,000
Industrial Per Application 4,000 5,000
Comprehensive/Mi Per Application 4,000 5,000
19
2023 Narok County Finance No. 3
xed Use
Development
VIII) Building Occupation
Permits
Commercial Per Application 4,000 6,000
Residential Per Application 3,000 5,000
Residential cum Commercial Per Application 3,500 4,500
Educational Per Application 2,500 3,500
Religious Per Application 2,000 3,000
Industrial Per Application 15,000 20,000
Comprehensive/Mi Per Application 15,000 20,000
xed Use
Development
IX) Renewal of
Development application
(Building
Plans/Amalgamation/Subdi
vision/ Change/Extension of
user/Renewal/Extension of
Lease)
Agricultural Per Application 1,000 1,500
Commercial Per Application 5,000 6,000
Residential Per Application 2,000 4,000
Residential cum Commercial Per Application 3,000 4,500
Educational Per Application 1,000 2,000
Religious Per Application 1,000 1,500
Industrial Per Application 5,000 6,000
Comprehensive/Mixed Use Per 5,000 6,000
Development Application
X) Way leaves
Application for laying of Fiber Per application - 10,000
Optic Cable / Electricity/ water and
sewer lines
Infrastructure development, Water, Per sqm of - 400
Sewerage, Telecommunication and space
power stations
Laying (surface or underground) of Per Linear Metre - 250
Fiber Optic Cable / powerlines,
sewer lines, water
Installation of overhead fiber optic Per pole - 1,500
cable/powerlines
Re-instatement of Road
cutting/ Excavation
Tarmac Surface 2 7,000 7,000
Plinth Area (M )
Earth Surface 2 2,500 2,500
Plinth Area (M )
Murrum Surface 2 4,000 4,000
Plinth Area (M )
Cabro Paved surface 2 4,000 5,000
Plinth Area (M )
XI) Planning/
Construction Site
Board/Notices/Sign
Boards
0 – 500 sqm Plinth Area (M2) 4,000 5,000
20
No. 3 Narok County Finance 2023
21
2023 Narok County Finance No. 3
I) House Rent
3 Bedroom houses Per Unit 7,500 7,500
2 Bedroom Houses Per Unit 5,000 5,000
1 Bedroom Houses Per Unit 1,500 1,500
II) Bill of quantities
Approval of bill of quantity : 500 500
100 square metres and Less 500 500
101-250 1,000 1,000
251-500 1,500 1,500
501-1000 2,000 2,000
Over 1000 500 500
For every 100 square metres 500 500
above 1000 square metres
100 square metres and Less 500 500
III) Sale of Architectural Plans
Ordinary house Per plan 2,500 2,500
Ground floors Per floor 10,000 10,000
One Floor Per floor 6,000 6,000
Two Floors Per floor 8,000 8,000
Three Floors and beyond Per floor 10,000 10,000
Penalty Charged on Regularization on Compliant Buildings
Tourist Facilities/Resorts 2 - Current chargeable fees × 1.25
Plinth Area (M )
Commercial 2 - Current chargeable fees × 1.25
Plinth Area (M )
Residential Cum Commercial 2 - Current chargeable fees × 1.25
Plinth Area (M )
Residential 2 - Current chargeable fees × 1.25
Plinth Area (M )
Educational 2 - Current chargeable fees × 1.25
Plinth Area (M )
Religious 2 - Current chargeable fees × 1.25
Plinth Area (M )
Industrial 2 - Current chargeable fees × 1.25
Plinth Area (M )
Petrol Service Station 2 - Current chargeable fees × 1.25
Plinth Area (M )
Filling Station 2 - Current chargeable fees × 1.25
Plinth Area (M )
22
No. 3 Narok County Finance 2023
BTS/ GSM Base Station Per Station - Current chargeable fees × 1.25
(Telecommunication Tower)
Alteration/Partition/ Addition 2 - Current chargeable fees × 1.25
Plinth Area (M )
Renovations 2 - Current chargeable fees × 1.25
Plinth Area (M )
Painting /Branding 2 - Current chargeable fees × 1.25
Plinth Area (M )
Construction of Perimeter Wall Per Linear Metre - Current chargeable fees × 1.25
Construction of Parking 2 - Current chargeable fees × 1.25
Plinth Area (M )
THIRD SCHEDULE
MARKETAND RELATED AMENITIES
Item Description Unit of Approved Approved
Measure 2022/2023 2023/2024
KSh. KSh.
Barter and Open Air Markets
Stall Charges Per month 500 500
Green Vegetables Per 90 Kg bag 50 50
Tomatoes Per Crate 50 50
Eggs Per 5 Trays 50 50
Grains Per 90 Kg bag 50 50
Millet Per 90 Kg bag 50 50
Dry Maize Per 90 Kg bag 50 50
Green Maize Per 90 kg bag 50 50
Per pick up 600 600
Per Canter 1,500 1,500
Per Lorry 3,000 3,000
Cabbages and Kale Per 90 kg bag 50 50
Per pick up 600 600
Per canter 1,000 1,000
Per Lorry 2,000 2,000
Per trailer 6,000 6,000
Onions Per net 50 50
Per bag 100 100
Green peas and beans Per crate 50 50
Managu Per bag 50 50
Nissan 1,200 1,200
Pumpkins Per bag 50 50
Tomato Per crate 50 50
Carrot Per 90kg bag - 50
Banana Per bunch 100 70
Avocado Per crate 50 50
Mangoes Per crate 50 50
Oranges Per crate 50 50
Papaws Per crate 50 50
Passion Fruits Per crate 50 50
Plums Per crate 50 50
Pears Per crate 50 50
Lemons Per crate 50 50
Pineapples Per crate 50 50
Ripe banana per crate Per crate 50 50
Second hand clothes 1 bale 50 50
and
23
2023 Narok County Finance No. 3
25
2023 Narok County Finance No. 3
APPROVED APPROVED
UNIT OF 2022/2023 2023/2024
ITEM DESCRIPTION MEASURE KSH KSH
Green Maize Per tonne 150 150
Barley Per 90kg bag 40 40
Chia Seed Per 90kg bag 150 150
French Beans Per 90kg bag 100 100
French Beans Per crate 50 50
Wheat stalk /Hay Per bale 5 5
Bones, hoofs and horns Per tonne 5,000 5,000
Manure Per tonne 200 200
CESS ON FIREWOOD Per Ton
Pick up ½ Ton Per tonne 100 200 per tonne
Tractor ½ Ton Per tonne 200 200 per tonne
Lorry 3 Ton Per tonne 500 200 per tonne
Lorry 7 Ton Per tonne 1,000 200 per tonne
Lorry Above 7 Tons Per tonne 1,500 200 per tonne
Log CESS Per tonne 2% 2%
Sugarcane processed within the county % of mkt price 1% 1%
Sugarcane transported raw to other
counties % of mkt price 1% 1%
Molasses Per value item 0.5% 0.5%
Tea CESS (Processed within the
county) Per kg 3% 3%
Tea CESS (Transported to other
counties) Per kg 3% 3%
Coffee CESS (Processed within the
county) Per kg 3% 3%
Coffee CESS (Transported to other
counties) Per kg 3% 3%
Milk CESS in percentage of market
price % of market price 0.5% 0.5%
Below 5 tonnes Per tonne 150 150
5-8 tonnes Per tonne 150 150
9-15 tonnes Per tonne 150 150
16-20 tonnes Per tonne 150 150
Over twenty tones Per tonne 150 150
small quarry 10,000 10,000
Medium quarry 20,000 20,000
Large quarry 35,000 35,000
Building Stones Per foot 3 3
Hardcore 7 tonnes 200 200
Ballast Per tonne 150 150
SBP Quarry Site Small-Private Per year 8,000 8,000
SBP Quarry Site Large-Private Per Year 21,000 21,000
Sand cess Per tonne 200 200
Red quarry sand Per tonne 100 100
Color Stones Per tonne 400 400
Tilings Per tonne 200 200
SIXTH SCHEDULE
PARKING SERVICES
26
No. 3 Narok County Finance 2023
27
2023 Narok County Finance No. 3
29
2023 Narok County Finance No. 3
31
2023 Narok County Finance No. 3
33
2023 Narok County Finance No. 3
35
2023 Narok County Finance No. 3
PLASTER
ABOVE ELBOW POP -A/E POP Procedure 1,000 1,000
ABOVE KNEE POP-AK POP Procedure 1,500 1,500
ARROW COMP PLATE Procedure 900 900
BELOW ELBOW POP B/E POP Procedure 850 850
BELOW KNEE POP -B/K POP Procedure 1,000 1,000
BOOT POP-B/P POP Procedure 850 850
37
2023 Narok County Finance No. 3
39
2023 Narok County Finance No. 3
41
2023 Narok County Finance No. 3
43
2023 Narok County Finance No. 3
45
2023 Narok County Finance No. 3
47
2023 Narok County Finance No. 3
49
2023 Narok County Finance No. 3
51
2023 Narok County Finance No. 3
53
2023 Narok County Finance No. 3
55
2023 Narok County Finance No. 3
Approved
CODE DESCRIPTION 2022/2023 Approved2023/2024
12
Months 6 Months 12 Months 6Months
In respect of premises situated within village
c) centres. 10,000 6,000 10,000 6,000
Club Alcoholic Drink Licence (Members
6 Club)
In respect of premises situated within Narok
a) Town (zone A) 100,000 - 100,000 -
In respect of premises situated within other
b) towns (zone B) 80,000 - 80,000 -
In respect of premises situated within village
c) centres (zone C) 50,000 - 50,000 -
Club Alcoholic Drink Licence
(proprietary Club or night club or
7 discotheque)
In respect of premises situated within Narok
a) town (zone A) 100,000 - 100,000 -
In respect of premises situated within other
b) towns (zone B) 80,000 - 80,000 -
In respect of premises situated within village
centres (Zone C) 50,000 - 50,000 -
8 Super Markets and Franchised
Retail store Alcoholic Drink License
In respect of premises situated within Narok
a) town (zone A) 100,000 - 100,000
In respect of premises situated within other
b) towns (zone B) 80,000 - 80,000
In respect of premises situated within village
c) centres (Zone C) 50,000 - 50,000
9 Depot License
9a) Distributor alcoholic drinks domiciled. 50,000 30,000 50,000 30,000
Distributors alcoholic drinks coming from
b) outside the county 60,000 35,000 60,000 35,000
Brewer's alcoholic drink license for each
alcoholic drink or product manufactured rate per
10 litre 1.000 1.000
Temporary or occasional alcoholic drink license
11 per day 2,000 2,000
12 For transferring an alcoholic drink license - 1,000 - 1,000
13 For removing an alcoholic drink license - 500 - 500
14 Application fee 1,000 1,000
15 For the issue of a duplicate license 500 500
THIRTEENTH SCHEDULE
EXTERNAL RESOURCE MOBILIZATION
Resources Amount.
KES
Resources Mobilized in support of the Agriculture Sector
Resources Mobilized in support of the Health Sector
Resources Mobilized in support of the Education and Social Sector
Resources Mobilized in support of the Governance and Administrative
56
No. 3 Narok County Finance 2023
Sector
Resources Mobilized in support of the Road Sector
Resources Mobilized in support of the Land Sector
Resources Mobilized in support of the Trade and Tourism Sector
Resources Mobilized in support of the Water, Energy, Environment and
Natural Resources Sector
Resources Mobilized in support of the PFM And Economic Planning
Sector
Resources Mobilized in support of the ICT Sector
FOURTEENTH SCHEDULE
WEIGHT AND MEASURES
Particulars of Equipment Initial Re-
Verification verification
KSh. KSh.
1. Weights:
57
2023 Narok County Finance No. 3
59
2023 Narok County Finance No. 3
2. Measuring instruments;
(a) Liquid measuring instruments (each)........... 20,000
(b) Linear measuring instruments (each)........... 10,000
(c) Leather measuring instruments (each)......... 10,000
61
2023 Narok County Finance No. 3
Special Categories
Type A – Precision balance class ‘A’ 1,500
Type B – Precision balances class ‘B’ 1,500
Note:
(a) Hour or kilometer rates shall apply whichever will be higher.
(b) Minimum charges per day is the amount charged to the procuring entity for every day
the vehicle is the custody of the procuring entity lying idle or underutilized but in a
serviceable condition.
(c) “Private sector” means individual, private and non-Governmental organizations.
(d) “Public sector” means, Government Ministry / Department, institution and parastatals.
(e) “A day” for Maasai Mara Charges means from 6 a.m. to 6 p.m.
(f) “One Off” means a continuous period of stay.