VYANZO VYA MAPATO YA SERIKALI ZA MITAA (HALMASHAURI YA ROMBO)

MAPATO YA SERIKALI ZA MITAA

Serikali za Mitaa zina Mamlaka ya kukusanya aina Fulani ya Mapato kutokana na Kodi, levies na fees. Serikali za Mitaa huweka Sera zao za Mapato kulingana na mipaka ya Serikali Kuu. Hubakisha Mapato haya na kuyatumia kama sehemu za Bajeti zao – Mapato haya sio sehemu ya Mapato ya Serikali Kuu. Kodi, levies, fees na Vyanzo vya Mapato ambavyo Serikali za Mitaa zina Mamlaka ya kukusanya  zimewekwa kwa mujibu wa Local Government Finances Act kama ifuatavyo:

A. Taxes on Property

i. Property rates.

B. Taxes on Goods and Services

1. Crop cess (maximum 5% of farm gate price)
2. Forest produce cess

C. Taxes on Specific Services

i.       Guest house levy

D. Business and Professional Licenses

1. Commercial fishing license fees
2. Intoxicating liquor license fee
3. Private health facility license fee
4. Taxi license fee
5. Plying permit fees
6. Other business licenses fees

E. Motor Vehicles, Other Equipment and Ferry Licenses

1. Vehicle license fees
2. Fishing vessel license fees

F. Other Taxes on the Use of Goods, Permission to Use Goods

1. Forest produce license fees
2. Building materials extraction license fee
3. Hunting licenses fees
4. Muzzle loading guns license fees
5. Scaffolding / Hoarding permit fees

G. Turnover Taxes

i.       Service levy

H. Entrepreneurial and Property Income

1. Dividends
2. Other Domestic Property Income
3. Interest
4. Land rent

I. Administrative Fees and Charges

1. Market stalls / slabs dues
2. Magulio fees
3. Auction mart fees
4. Meat inspection charges
5. Land survey service fee
6. Building permit fee
7. Permit fees for billboards, posters or hoarding
8. Tender fee
9. Abattoir slaughter service fee
10. Artificial insemination service fee
11. Livestock dipping service fee
12. Livestock market fee
13. Fish landing facilities fee
14. Fish auction fee
15. Health facility user charges
16. Clean water service fee
17. Refuse collection service fee
18. Cesspit emptying service fee
19. Clearing of blocked drains service fee
20. Revenue from sale of building plans
21. Building valuation service fee
22. Central bus stand fees
23. Sale of seedlings
24. Insurance commission service fee
25. Revenue from renting of houses
26. Revenue from renting of assets
27. Parking fees

J. Fines, Penalties and Forfeitures

1. Stray animals penalty
2. Share of fines imposed by Magistrates Court
3. Other fines and penalties

Mamlaka za Serikali za Mitaa ikiwemo Halmashauri ya Wilaya ya ROMBO hazipaswi kutoza taxes, levies au fees ambazo hazipo katika orodha hii.