This document is the Kirinyaga County Finance Bill of 2014. It aims to provide for various taxation, imposition of fees and charges for services by the County Government of Kirinyaga. Some key points:
- It establishes taxes, fees and charges for various county services in its schedules, including health services, agriculture, and business permits.
- It allows the Executive Committee Member for Finance to amend the schedules by order published in the Kenya Gazette.
- It carries over any existing directions from defunct local councils on financial management until amended or repealed.
- It provides for payment of fees through authorized channels and issuance of receipts, and establishes penalties for offenses.
This document is the Kirinyaga County Finance Bill of 2014. It aims to provide for various taxation, imposition of fees and charges for services by the County Government of Kirinyaga. Some key points:
- It establishes taxes, fees and charges for various county services in its schedules, including health services, agriculture, and business permits.
- It allows the Executive Committee Member for Finance to amend the schedules by order published in the Kenya Gazette.
- It carries over any existing directions from defunct local councils on financial management until amended or repealed.
- It provides for payment of fees through authorized channels and issuance of receipts, and establishes penalties for offenses.
Original Description:
Kirinyaga County Finance Act 2014-5
Revision 25th August 2014.
This document is the Kirinyaga County Finance Bill of 2014. It aims to provide for various taxation, imposition of fees and charges for services by the County Government of Kirinyaga. Some key points:
- It establishes taxes, fees and charges for various county services in its schedules, including health services, agriculture, and business permits.
- It allows the Executive Committee Member for Finance to amend the schedules by order published in the Kenya Gazette.
- It carries over any existing directions from defunct local councils on financial management until amended or repealed.
- It provides for payment of fees through authorized channels and issuance of receipts, and establishes penalties for offenses.
This document is the Kirinyaga County Finance Bill of 2014. It aims to provide for various taxation, imposition of fees and charges for services by the County Government of Kirinyaga. Some key points:
- It establishes taxes, fees and charges for various county services in its schedules, including health services, agriculture, and business permits.
- It allows the Executive Committee Member for Finance to amend the schedules by order published in the Kenya Gazette.
- It carries over any existing directions from defunct local councils on financial management until amended or repealed.
- It provides for payment of fees through authorized channels and issuance of receipts, and establishes penalties for offenses.
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 KirinyagaCounty, as follows PART IPRELIMINARY Short title and commencement. Interpretation 1. This Act may be cited as the Kirinyaga County Finance Act , 2014 and 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. 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 systemor 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 IIFEES AND TAXES PAYABLE AND RATES APPLICABLE Imposition, revision of the taxes, fees, etc of the County. 3. (1) The taxes, fees and charges set out in the Second column of the First Schedule shall apply for the respective services and at the rates set out therein. (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 Kirinyagauntil such by-laws are repealed and replaced by county legislation. The Kirinyaga County Finance Bill, 2014 [Type text] Page 2 Directions, resolutions, etc under Local Government Act to apply, etc. 4. All directions, resolutions, orders and authorizations on financial management, including the collection and administration of taxes, fees and charges given or issued by the defunct Councils and subsisting or valid immediately before the cessation of the application of the Local Government Act (now repealed) shall 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 absencethe 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 bepublished in thenext issue of theKenyaGazettepublication The Executive Committee Member responsible for finance may amend the schedules Payment 6. (1) The Executive Committee Member responsible for finance may by order published in the Kenya gazette amend any of the schedules in this Act, add additional schedule(s) of fees or charges for prescribed goods and services and incorporate schedules of fees or 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. 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 The Kirinyaga County Finance Bill, 2014 [Type text] Page 3 imprisonment for a term not exceeding one year or to both. Offences by staff of the County 9. A staff of the County or any other person having duty to perform under this Act (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 The Kirinyaga County Finance Bill, 2014 [Type text] Page 4 FIRST SCHEDULE- HEALTH SECTOR PUBLIC/ENVIRONMENTAL SERVICES Item Description Unit of Measure Charges Kshs Proposed charges Pest Control All types of inspection Per instance 1,000 Treatment of termites (public institution) Per sq.m 1,000 Treatment of termites (private residence) Per sq.m 2,000 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) The Kirinyaga County Finance Bill, 2014 [Type text] Page 5 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 transport) Per m 2 1,000 Institutions, schools(excluding transport) Per m 2 3,000 Factories, Godowns Per m 2 3,500 Grains Per Ton 1,000 Transport for any service above Per visit 1,000 VACCINATION SERVICES Yellow Fever Per dose Free of Charge Tetanus Toxoid Per dose Free of Charge Diphtheria & Tetanus Per dose Free of Charge The Kirinyaga County Finance Bill, 2014 [Type text] Page 6 Typhoid for food handlers only (New) Per dose 1,000 Typhoid for food handlers only (Renewal) Per dose 400 Meningitis Per dose Free of Charge MMR Per dose Free of Charge Rabies Per dose Free of Charge Oral polio Per dose Free of Charge Influenza Per dose Free of Charge Cholera Per dose Free of Charge Hepatitis B Per dose Free of 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 milk) Per test 300 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 The Kirinyaga County Finance Bill, 2014 [Type text] Page 7 Residential buildings, Single Per plan 3,000 Residential buildings, Storey Per plan 5,000 Commercial/Business (Single)(add Kshs 1000 for each additional floor. Per plan 4,000 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 residential premises Per cert 1,000 Health Occupation Certificate Commercial (Small- sized premises) Per cert 3,000 Health Occupation Certificate Commercial (Medium-sized premises) Per cert 4,000 Health Occupation Certificate Commercial (Large -sized premises) Per Cert 5,000 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 (new) Per cert 1,000 Food handlers health certificate (renewal) Per cer 400 FOOD PREMISES INSPECTION CERTIFICATE APPLICATION Hotel Per cert 1,500 Lodges Per cert 1,500 Bar & Restaurant Per cert 500 Bar Per cert 1,000 Manufacturer/Factories Per cert 2,000 Wholesale Liquor / wines & spirits Per cert 1,000 Supermarket Per cert 2,000 Mini Supermarket Per cert 1,000 Wholesale Shop Per cert 1,000 Beer depot/distributor Per cert 1,000 Soda depot/distributor Per cert 1,000 Dairy Per Cer 300 Egg depot Per cert 500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 8 Food depot Per cert 1,000 Posho mills Per cert 500 Cereal Shops Per cert 500 Stalls Per cert 300 Retail shop Per cert 300 Green grocer Per cer 300 Bakery Per cert 1,000 Confectionaries Per cert 500 Milk Bar Per cert 300 Slaughter house / Slaughter slab Per cert 500 Butchery Per cert 500 Packaging Per cert 1,000 Eating House / Fish & Chips Per cert 500 Food cafes Per cert 500 Proprietary liquor Per cert 1,000 Others Per Cert 300 NON-FOOD FOOD PREMISES INSPECTION CERTIFICATE APPLICATION Music Shops Per Cert 300 Petrol Station Per Cert 1,000 Hair Saloon/Barbers Per Cert 300 Electronics Per Cert 400 Hardwares Per Cert 400 Carpentry /Workshop Per Cert 300 Timber Yard Per Cert 300 Video Libraries & Halls Per Cert 300 Tailoring with material Per Cert 300 Boutiques Per Cert 300 Beauty shops Per Cert 300 Bookshops Per Cert 300 Utensils Per Cert 300 Autospares Shops Per Cert 400 Banking Institutions Per Cert 1,500 Agro Vets Per Cert 500 Car Wash Per Cert 300 Computer Services Per Cert 300 Tyre Shops Per Cert 300 Glass Mart Per Cert 300 The Kirinyaga County Finance Bill, 2014 [Type text] Page 9 Studio Per Cert 300 Wholesale Non-Food Per Cert 1,000 Car Bazaars Per Cert 1,000 Non Food Factory Per Cert 1,500 Stationery Per Cert 300 NEMA (EIA report review) Per Cert 1,000 MPESA Agents Per Cert 1000 MPESA sub agents Per Cert 500 Professional Offices Per Cert 300 Bicycle Shops/Cycle Marts Per Cert 300 Shoe shops Per Cert 300 Camping/Recreation Sites Per Cert 1,000 Garage Per Cert 500 Bicycle Repairs Per Cert 100 Shoe Repair Per Cert 100 Tailoring with no materials Per Cert 100 Driving School Per Cert 500 Chemist Per Cert 500 General Merchant Per Cert 500 Mobile Accessories Per Cert 400 Consolidated Charge for Mobile Accessories and MPESA agents. Per Cert 750 Pool Table Per Cert 300 Others Per Cert 100 FOOD PREMISES LICENCES Hotel Per licence 4,000 Lodges Per licence 3,000 Bar & Restaurant Per licence 4,000 Bar Per licence 3,500 Manufacturer/Factories Per licence 5,000 Wholesale Liquor / wines & spirits Per licence 3,500 Supermarket Per licence 5,000 Mini Supermarket Per licence 3,000 Wholesale Shop Per licence 2,500 Beer depot/distributor Per licence 5,000 Soda depot/distributor Per licence 2,000 Dairy Per licence 1,000 Egg depot Per licence 1,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 10 Food depot Per licence 2,000 Posho mills Per licence 1,000 Cereal Shops Per licence 1,000 Stalls Per licence 1,000 Retail shop Per licence 1,000 Green grocers Per licence 600 Bakery Per licence 5,000 Confectionaries Per licence 2,000 Milk Bar Per licence 1,000 Slaughter house / Slaughter slab Per licence 2,000 Butchery Per licence 1,500 Packaging Per licence 1,500 Eating House / Fish & Chips Per licence 1,500 Food cafes Per licence 1,500 Soup kitchen Per licence 1,000 Liquor Factory Per licence 10,000 Proprietary liquor Per licence 4,000 Rice millers Per licence 5,000 Rice hullers Per licence 1,000 Others Per licence 1,000 NON-FOOD PREMISES LICENCES Music Shops Per licence 1000 Petrol Station Per licence 5000 Hair Saloon/Barbers Per licence 1000 Electronics Per licence 2000 Hardwares Per licence 2000 Carpentry /Workshop Per licence 1000 Timber Yard Per licence 1000 Video Libraries & Halls Per licence 1000 Tailoring with material Per licence 1000 Boutiques Per licence 1000 Beauty shops Per licence 1000 Bookshops Per licence 1000 Utensils Per licence 1000 Auto Shops Per licence 2000 Banking Institutions Per licence 5000 Agro Vets Per licence 1500 Car Wash Per licence 1000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 11 Computer Services Per licence 1000 Tyre Shops Per licence 1000 Glass Mart Per licence 1000 Studio Per licence 1000 Wholesale Non-Food Per licence 5000 Car Bazaars Per licence 5000 Non Food Factory Per licence 5000 Stationery Per licence 1000 NEMA (EIA review) Per licence 3000 Mpesa Agents Per licence 2000 Mpesa sub Agents Per licence 1000 Professional Offices Per licence 1000 Bicycle Shops/Cycle Marts Per licence 1000 Bookshops Per licence 1000 Shoe shops Per licence 1000 Camping/Recreation Sites Per licence 50000 Camping Sites Per Licence 10000 Garage Per licence 3000 Bicycle Repairs Per licence 500 Shoe Repair Per licence 500 Tailoring with no materials Per licence 500 Driving School Per licence 5000 Others Per licence 500 Wholesale/Retail Chemist Per licence 10000 Retail Chemist Per licence 5000 General Merchant Per licence 5000 Private Student on practical training Per licence 5000 Mobile Accessories Per licence 1500 Pool Table Per licence 1000 Others Per Licence 500 CHARGES FOR COUNTY HOSPITALS IN KIRINYAGA COUNTY: KERUGOYA, KIMBIMBI AND KIANYAGA COUNTY HOSPITALS OUT-PATIENT SERVICES Card Instance 50 File Instance 100 Consultation fee for Special Clinics Visit 100 Search fee file retrieval Instance 100 The Kirinyaga County Finance Bill, 2014 [Type text] Page 12 P3 Episode 400 Injection Instance 30 Dressing Instance 200 Branular Instance 50 Stitching Instance 500 Stitching removal Instance 100 Incision and drainage Instance 200 Speculum Instance 200 Nebulization Instance 30 Catheter insertion Instance 500 Change catheter Instance 100 Physiotherapy Visit 200 Occupational therapy Visit 200 Medical certificate Instance 500 PHARMACY SERVICES Amoxicillin Suspension 125mg/5ml Bottle 0 Amoxycillin clavlanic susp. 312mg/5ml Bottle 0 Amoxycillin clavlanic 625mg tabs Course 300 Amoxycillin 250mg caps Course 50 Aminophylline Injection Ampoule 5 Albendazole, 400mg (ABZ) tabs Course 20 Acyclovir, 200mg tabs Course 200 Antacid tablets Course 20 Amitriptyline, 25mg tabs Course 20 Ampicillin/Cloxacillin 500 mg capsules Months Course 100 Ampicillin/Cloxacillin Suspension 250mg/5ml Bottle 50 Aspirin 300 mg Tabs Course 20 Atenolol 50mg tabs Months Course 100 Atorvastatin tablets 20mg Months Course 100 Atracurium Besylate injection 10mg/ml Ampoule 50 Atropine Injection 1% Ampoule 20 Atropine Eye drops Bottle 50 Azithromycin tablets 500mg Course 100 Beclomethasone Inhaler 100mcg Bottle 350 Benzhexol 5 mg tablets Months Course 50 Betamethasone Ointment 0.1% Tube 20 Calamine Lotion Tube/Bottle 50 Carbamazepine Tablets 200 mg Tablets Months Course 50 The Kirinyaga County Finance Bill, 2014 [Type text] Page 13 Carvedilol Tablets 6.125 mg tablets Months Course 100 Carbimazole tablets 5mg Months Course 100 Ceftriaxone Injection IV/IM 1gm Vial 50 Cefuroxime Tablets 250mg Months Course 300 Cetirizine 10 mg tablets Course 50 Chlorpheniramine 4mg tablets Course 20 Chlorpromazine tablets 100mg Months Course 50 Ciprofloxacin 250 mg tablets Course 100 Clotrimazole Pessaries Course 50 Clotrimazole Cream 1% Tube 40 Codeine Phosphate Tablets 30mg Course 100 Dexamethasone/Gentamycin Eye Drops Bottle 80 Diazepam Tablets 5mg Course 20 Diazepam Injection Ampoule 50 Diclofenac Sodium Tablets 50mg Course 50 Diclofenac Injection 75mg/5ml Ampoule 50 Diclofenac Gel 1% Tube 50 Digoxin Tablets 250mcg Months Course 100 Doxycycline Capsules 100mg Course 100 Enalapril Tablets 5mg tablets Per Tab 3 Erythromycin Tablets 250mg Course 100 Ferrous Sulphate Tablets 200mg Course 50 Fluconazole, 200mg per tab Course 200 Flucloxacilin Capsules 250mg Course 300 Folic acid, 5mg tabs Months Course 20 Furosemide, 40mg tabs Course 50 Glibeclamide, 5mg Course 200 Haloperidol, 5mg (SERENASE) tabs Course 50 Hydrocortisone ointment Course 50 Hydrochlothiazide, 50mg tabs Course 50 Hydralazine Tablets 25mg Months Course 30 J unior, 75mg Aspirin Course 90 Insulin mixtard Course 200 Ibuprofen, 200mg tabs Course 20 Ketoconazole, 200mg tabs Course 50 Loperamide, 2mg Course 20 Metformmin, 500mg Months Course 200 Metronidazole, 200mg tabs Course 20 The Kirinyaga County Finance Bill, 2014 [Type text] Page 14 Methyledopa. 250mg tabs Course 200 Metoclopromide, 10mg tabs Course 20 Multivitamin tabs Course 20 Nifedipine, 20mg tabs Course 200 Norfloxacin, 400mg Course 100 Norfloxacin, 400mg, stat Course 30 Nystatin oral drops Course 50 Omeprazole, 20mg capsules, 5-day Course 50 Omeprazole, 20mg capsules, 2 weeks Course 150 Omeprazole, 20mg capsules, 4 weeks Course 200 Paracetamol, 500mg tabs Course 20 Losartan Tablets Months Course 150 Phenobarbitone, 30mg tabs Course 50 Phenytoin, 50mg Course 50 Prednisolone, 50mg tabs Course 50 Propranolol, 40mg Course 30 Pyridoxine, 50mg Course 20 Salbutamol (Ventolin) tabs Course 20 Salbutamol Inhaler 100mcg Bottle 200 Septrin 480 Course 50 Silver Sulphadiazine Cream 1% Tin 200 Tetracycline eye ointment 1% Course 20 Tinidazole, 500mgs Course 50 Warfarin Tablets 5mg Months Course 100 Zinc Sulphate Course 20 X-RAY SERVICES (public services) CXR Instance 500 Skull, Spine, Pelvis, Abdomen (each) Instance 600 Extremities Instance 500 PNS Instance 400 Sinuses Instance 800 Dental Instance 300 Ultra-sound Instance 1,000 Abdo-pelvic Instance 2,000 PLASTER CLINIC SERVICES A. Children Scaphoid P.O.P. Instance 400 The Kirinyaga County Finance Bill, 2014 [Type text] Page 15 Below elbow Instance 400 B/Slab Instance 300 Ball bandage Instance 200 Removal Instance 150 Above elbow Instance 500 U/Slab Instance 500 B/Slab Instance 400 Removal Instance 150 Boofs P.O.P. Instance 500 Below knee Instance 500 Below knee B/Slab Instance 400 Hipspicah Instance 1,000 Above knee Instance 1,200 Cylinder Instance 1,200 Above knee B/Slab Instance 800 Crepe bandage Instance 200 Removal Instance 150 B. Adult Scaphoid P.O.P. Instance 500 Below elbow Instance 500 B/Slab Instance 400 Ball bandage Instance 400 Removal Instance 100 Above elbow Instance 600 U/Slab Instance 600 B/Slab Instance 500 Removal Instance 150 Boofs P.O.P. Instance 600 Below knee Instance 600 Below knee B/Slab Instance 500 Above knee Instance 1,600 Cylinder Instance 1,600 Above knee B/Slab Instance 1,000 Crepe bandage Instance 200 Removal Instance 150 DENTAL SERVICES Tooth etraction Instance 250 Scaling Instance 1,200 The Kirinyaga County Finance Bill, 2014 [Type text] Page 16 Open disimpaction Instance 700 Closed disimpaction Instance 500 TMJ reduction Instance 200 Minor oral surgery Instance 500 Dry socket, internal Instance 0 Dry socket, external Instance 100 Maxilo-Mandibular Instance 1,500 Partial denture initial Instance 800 Partial denture extra Instance 200 Full denture Instance 5,000 Amalgam filling Instance 500 Incision and drainage Instance 500 THEATRE SERVICES Caesarian section Per instance Grant Laparatomy Instance 7,000 Thyrodectomy Instance 7,000 Prostactomy Instance 7,000 Mastectomy Instance 7,000 ORIF Instance 7,000 TAH Instance 7,000 Myomectomy Instance 7,000 Evacuation Instance 3,500 BTL Instance 2,500 Surgical Toilets Instance 4,000 Minor stitching Instance 3,000 EUA Instance 3,500 Trucut Biopsy Instance 3,000 Orchdectomy Instance 6,000 IUD Instance 2,000 Under water seal Instance 2,000 Ordinary dressing Instance 200 Vacuum dressing Instance 400 IN-PATIENT SERVICES Ward bed charge Per day 200 Delivery fee Per instance Grant Where admitted a few days before delivery Per day Grant Macdonald Stitch (theatre, repairs, permeal, cervix, manual removals / evacuation) Per instance Grant The Kirinyaga County Finance Bill, 2014 [Type text] Page 17 Re-admission / C.B.B.A. Per instance Grant B.T.A. Per instance Grant Oral drugs Per instance Grant I.V. drugs Per instance Grant I.V. fluids Per instance Grant Blood transfusion Per instance Grant Provisions / sanitary package Per instance Grant LABORATORY HEMATOLOGY ABO & rhesus grouping Per test 400 Hemoglobin estimation Per test 200 Hemoglobin electrophoresis Per test 1,000 Heizbodiespreparation Per test 600 Ham test Per test 600 Packed cell volume Per test 200 Total blood count complete hierograms Per test 800 Total blood count & ESR Per test 600 Red or white blood count only (full haemogram) Per test 500 HB Per test 100 Whitecell count and differential Per test 500 Eosinophil count Per test 300 Reticulocycle count Per test 200 Sickle cell test Per test 300 Bleeding time Per test 500 Prothrombin time Per test 500 Clotting time Per test 500 Platelet count Per test 400 Direct coombs Per test 200 Indirect coombs Per test 200 Blood cross matching & compatibility Per test 200 Agglutination / haemoglulivation test Per test 400 Full Haemogram Per test 700 RBC count Per test 400 WBC count Per test 400 The Kirinyaga County Finance Bill, 2014 [Type text] Page 18 Le cell preparation and examination Per test 300 DU Per test 200 HIV (RD) screening Per test Free CD4 Count Per cert Free ASOT Per test 300 Brucella Antibodies Per test 300 Salmonella Antibody Test Per test 1000 Helicobacter pylori Per test 400 Sputum for Culture and Sensitivity Per cert Free Sputum for AFB Per cert Free TB serology Per test 400 Antinuclear factor Per test 1,000 BIOCHEMISTRY Rheumatoid arthritis factor (RAF) Per test 400 Blood sugar Per test 100 Glucose tolerance test 2.5. hour Per test 200 Occult blood in stool Per test 200 Serum bilirubin Per test 200 Serum electrolytes (urea & electrolytes) Per test 1,000 Creatinine Per test 400 Creatinine clearance Per test 400 Uric acid Per test 400 Blood urea Per test 400 Blood chloride Per test 800 Blood cholesterol Per test 1,000 Liver function test Per test 1,000 Lipid profiles Per test 1,000 Monospot Per test 400 Stypren test Per test 800 TPHA Per test 1,000 Urine routine microscopy & biochemistry Per test 200 Surfactant test Per test 400 Specify gravity Per test 100 Serum proteins Per test 700 Serum proteins electrophoresis Per test 1,000 Urea clearance Per test 600 CSF Microscopy & biochemistry (analysis) Per test 400 Blood Sugar Per test 100 The Kirinyaga County Finance Bill, 2014 [Type text] Page 19 Blood Urea Per test 600 Serum Uric Acid Per test 300 Serum Amylase Per test 600 Serum Bilirubin Per test 600 Serum Cholesterol Per test 600 Alkaline Phosphates Per test 600 Acid Phosphates Per test 600 Serum Potassium Per test 600 Serum Chloride Per test 600 Serum sodium Per test 600 Creatinine clearance Test Per test 700 Serum Calcium Per test 600 Liver Function Tests Per test 1,000 Serum AST Per test 600 Serum ALT Per test 600 Serum proteins Per test 600 Serum albumin Per test 600 Cardiac enzymes Per test 1,400 Lipid profile Per test 1,000 Thyroid function Test Per test 1,400 Gamma GT Per test 900 Serum Iron Per test 1,200 Serum TIBC Per test 1,400 Serum Phosphorous Per test 700 C.P.K. Per test 1,200 CK-MB Per test 1,400 Magnesium Levels Per test 900 Prolactin Per test 1,200 Folic acid Per test 600 Serum lactate Per test 900 Vitamin B 12 Per test 1,200 WEL Per Test 800 H. Pyloric Per test 900 Pregnancy test Per test 100 MICROBIOLOGY: BACTERIOLOGY & PARASITOLOGY Antibody screening Per test 600 Malaria parasite Per test 100 Hepatitis B surface antigen (HAB) Per test 400 The Kirinyaga County Finance Bill, 2014 [Type text] Page 20 Culture & sensitivity Per test 400 HVS Microscopy Per test 200 HVS/Routine culture & sensitivity Per test 400 Sputum microscopy /AFB culture & sensitivity Per test 0 Culture only (TB) Per test 0 Feaces routine microscopy Per test 100 CSF Microscopy & concentration Per test 200 CSF Routine microscopy culture sensitivity Per test 400 CSF Protein CL Per test 400 Swabs microscopy culture & sensitivity Per test 400 Staining and microscopy Per test 200 Microscopy culture Per test 400 Blood culture and sensitivity Per test 800 Stool O/C Per test 100 Urine urinalysis Per test 100 Occult Blood in stool Per test 300 Urine/Stool culture Per test 400 Cultures Per test 400 Gram Stain Per test 200 Blood Culture Per test 400 Skin Scrapings Culture Per test 800 KOH Preparation Per test 900 Indian Ink Prep Per test 400 Blood parasites Per test 200 VDRL/USR/RPR Per test 300 Complete Semen Analysis Per test 400 Semen Analysis +C/S Per test 400 MORTUARY FEES Postmortem Per case 5,000 Embalming Per case 700 All private cases from within Kirinyaga area Per day 300 All private cases from outside Kirinyaga area Per day 350 General (these include all police cases after post- mortem) Per day 300 Non-collection of the body after 10 days excluding court cases. Per day 700 Documentation Burial permit Per permit 300 Death certificate Per cert 150 The Kirinyaga County Finance Bill, 2014 [Type text] Page 21 Amendment fees Per instance 200 Burial Permit search fee Per instance 300 A copy of a burial permit Per permit 300 A copy of certified death register Per copy 150 Search fee of a death entry of disposal permit Death within one year Per instance 200 Death after one year but less than 5 years Per instance 300 Death after 5 years Per instance 400 Burial Certificate Citizen Per cert 300 Non citizen Per cert 600 AMBULANCE SERVICES IN ANY OF THE THREE HOSPITALS Within a radius of 10 kms Daytime 1,500 Within a radius of 10 - 20 kms Night 2,000 Within a radius of 20 - 30 kms Day & night 2,500 Staff members paying cash or through salary deduction signing relevant forms and producing ID and payslip Per instance 1,000 Embu and Muranga Per instance 3,000 Nyeri Per instance 4,000 Thika Per instance 5,000 Nairobi Per instance 6,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 22 SECOND SCHEDULE- THE AGRICULTURE- VETERINARY LIVESTOCK & FISHERIES (GENERAL) REGULATIONS FEES FOR REGISTRATION, LICENCE, PERMITS AND OTHER CHARGES Miscellaneous Licences/Certificates: Unit of Measure Current Charges (Kshs) Proposed Charges (Kshs) Remarks/ Reasoning for Charges (a) Aquarium fish dealers licence 2,000 (b) Aquarium fish keepers permit 300 (c) Beche-de-mer collectors licence
100 (d) Camping fee per person per day
50 (e) Crustacea dealers licence: (i) Wet (ii) Dry and live crabs 1500 500 (f) Fish movement permit for: (1) Vehicle (a) Not exceeding 3 (three tones)
(b) Exceeding 3 (three tones) (2) Boats (a) Not exceeding 10 (b) Exceeding 10 (3) Luggage accompanying trader using public passenger carrier vehicle 500 1000 1000 5000 50 The Kirinyaga County Finance Bill, 2014 [Type text] Page 23 ITEM DESCRIPTION UNIT OF MEASURE CURRENT CHARGES (Kshs) PROPOSED CHARGES (Kshs) REMARKS/RE ASON FOR CHANGES KAMWETI TRAINING INSTITUTE Training full board Per person 1600 Was not included in FB 2013 although being charged Training board Per Person 950 Bed only Per Person 450 Hire of Class &LCD Per day 3,000 Hire of open Ground Per day 4,000 Coffee seedlings Per seedlings 30 Milk Per lt 34 36 Increased cost of raw (h) Fish processing licence 200 (i) Fish traders licence (Rural) 100 (j) Fish traders licence (Urban) 300 (k) Live fish movement permit 100 (l) Registration of sport fishing club 1,500 (m) Shell dealers licence (retail) 500 (n) Shell dealers licence (Wholesale) 1500 (p)Disposal of aquarium fish 200 Trout Fishing License Annual 500 Old but not included in FB 2013 Hire of nets Per day 100 Fish hatching licence Annual 2000 New The Kirinyaga County Finance Bill, 2014 [Type text] Page 24 materials Yoghurt Per lt 120 Was not included in FB 2013 although being charged Water bottled Per lt 40 Coffee cherry Per kg Set by society Tea leaves Per kg Set by the factory Banana Bunch 250 Rabbit Per animal 1000 Incalf heifers Per animal Auction Flours Kg 200 Fish Kg 200 Tea seedlings Seedlings 10 Sweet potatoes vines Vines 2 Irish potatoes seeds Kg 40 Straw berry seedlings Seedlings 20 Banana seedlings Seedlings 120 VETERINARY Meat Inspection Bovine (cattle) Per animal Ksh100 Porcine (pigs) Ksh 100 Ksh 50 Shoats (sheep &Goats) Ksh 50 Poultry Ksh 2 Ksh 5 Slaughter house licence Per House /Year ClassA-Ksh 10,000 Class B- Ksh 4000 Class C- Ksh 3000 Meat carriers(containers) Per carrier per Ksh 200 Ksh 400 The Kirinyaga County Finance Bill, 2014 [Type text] Page 25 year Movement permits Per load 1-20animals Ksh 50 Ksh 100 Permits to be bought from government printers 20-100 animals Ksh 100 Ksh 200 100-200 animals Ksh 200 Ksh 500 Certificate of Transport (C.O.T) Per Load Per load Ksh 20 Ksh 40 Was not included in FB 2013 although being charged Sera &Vaccines Vaccinations Foot & Mouth Disease 10 New proposed chrges Black/Quarters 5 Rabies 10 Newcastle 2 Rift Valley Fever free Free International Zoonotic CCPP Ksh 2 Was not included in FB 2013 although being charged The Kirinyaga County Finance Bill, 2014 [Type text] Page 26 THIRD SCHEDULE- HARMONIZED FEES AND CHARGES NO FEES AND CHARGES UNIT OF MEASURE 2013/2014 FEES (Kshs) Proposed Charges (Kshs) Justification / Reasoning ITEM DESCRIPTION A BARTER MARKET FEES 1 FRUITS: -Tomatoes Crate-Big 30 - small 15 20 Mangoes Per 90 Kg Sack 30 1/2 bag 15 20 vehicles Per tonne 100 lorry 7 tonn 500 lorry3 tonn 300 under 3 tonn 200 Oranges Per 90 kg sack 30 vehicles Per tonne 100 New 1/2 bag 20 lorry 7 tonn 500 lorry3 tonn 300 under 3 tonn 200 pawpaw Per crate 30 1/2 Crate 20 Was not included in FB 2013 although being charged Plums Full bag 30 1/2 bag 20 Passion fruit Full bag 25 30 1/2 bag 20 Bananas per crate 10 2 GREEN VEGETABLES avocados Per bag 30 New The Kirinyaga County Finance Bill, 2014 [Type text] Page 27 Cabbage Per 90 kg sack 30 Per 50 kg sack 20 Onion 1 net (bag) 30 20 1/2 net 20 10 net 20 New Full bag 30 New debe 20 Potatoes Per 90 kg sack 30 per 50 kg sack 20 Potatoes per debe 20kg 10 3 Bananas per bunch 20 4 CEREALS: Millet/sorghum Per debe 20kg 20 Per 90 kg 40 50 1/2 bag 20 30 Maize Per sack 90 kg 50 Per debe 20 kg 20 1/2 bag 20 30 Green maize per 90kg sack per 90kg sack 20 30 kg sack 20 Was not included in FB 2013 although being charged Beans/cowpeas/peas Per debe 20 kg 20 Per 90 kg 50 1/2 bag 30 Green grams/region peas Per bag Per sack 90 kg 50 Per debe 20 kg 20 1/2 bag 30 Beans/cowpeas Per sack 90 kg 50 Per debe 20 kg 20 1/2 bag 30 The Kirinyaga County Finance Bill, 2014 [Type text] Page 28 5 Sugar cane barge of 20 40 6 Sweet potatoes Per debe 20 kg 10 1 bag 50 1/2 bag 30 7 Rope Per barge of 10 20 8 Snuff/tobacco dealer Per mkt day 50 9 Cured tobacco Per mkt day 50 10 Basket dealers Per mkt day 50 11 Arrowroot/cassava/yams/sweet potatoes 50 kg sack 50 12 charcoal Per sack 60 13 Miraa hawker Per market day 60 Rice 1 bag 50 1/2 bag 30 Carrots 1 bag 40 1/2 bag 25 20 14 OTHERS Pick-up-upto 1 ton Per trip 500 -above 1 ton-2 tons Per trip 600 Canter-above 2 tons-4 tons Per trip 750 Lorry-above 4 tons Per trip 850 Lorry above 7tons Per trip 1,200 new Lorry above 10 tons Per trip 1,500 new 15 Chicken Per head 20 15 16 Akamba/masaai shoes Per mkt day 50 17 Hawkers(cloths,utensils & others) Per mkt day 50 18 Hawkers with loud speakers Per mkt day 500 Visiting Hawkers Per day (within the county) 3,000 19 Empty sacks hawkers Per mkt day 50 20 Milk (guard) Per mkt day 50 per Guard 20 21 Porriage(guard) Per mkt day 30 The Kirinyaga County Finance Bill, 2014 [Type text] Page 29 22 Honey Per 5 kg tin 50 23 Bicycle repairs Per mrk day 50 24 Cooked food at stock yard Per mkt day 50 25 Traditional herbalist-with vehicle Per mkt day 750 others Per mkt day 100 26 Cattle/donkey(per head per sale) Per mkt day 100 27 Goat/sheep(per head per sale) Per mkt day 50 Pig(per head per sale) Per mkt day 150 new B CESS/EXPORT AT BARRIER PER EXIT 1 poutry Per head 10 2 Manure per ton 700 3 Ballast/stones/sand/hardcore Per ton 100 Was not included in FB 2013 although being charged 4 Mangoes-local Per ton 30 -grafted Per carton/crate 20 5 Oranges Per sack 90 kg 30 6 lemons Per sack 90 kg 30 7 Produce (all grains) Per scak 90 kg 40 8 chillies Per carton 20 9 Sisal baskets Per bag 20 10 Green vegetables Per sack 90 kg 40 11 curvings Big carton 50 Small carton 20 12 Dried tobacco leaves Per lorry 700 13 Traditional herbs Per sack 90 kg 100 14 Plastics(marina) Per sack 90 kg 20 The Kirinyaga County Finance Bill, 2014 [Type text] Page 30 15 Ropes Per barge 0f 10 20 16 Firewood Pick-up to 4 tons 300 Per lorry 500 17 Animals cess&stock export Stock export cess Cattle/Donkeys/pigs Per head 100 Goats/sheep Per head 50 LORRY LOADSOF LIVESTOCK Over 10tons 2,000 new 10 ton lorry 1,500 7 ton lorry 1,200 5 ton lorry 1,000 3.6 ton canter 800 3.3 ton canter 700 2.8 ton canter 600 pick up 200 18 SCRAP METAL sack Per sack 200 Per ton 750 new vehicle Vehicle upto 4 tons 3,000 vehicle Exceeding 4 tons 5,000 scrap bones Per 90 kg sack 50 19 TIMBER vehicles 4 tons and below 500 trailer 1,500 Fencing post(local) Vehicle upto 4 tons 400 20 Fencing post(local) 4 tons and above 1,000 Logs Lorry Below 10 tons 1,500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 31 Logs Trailer above 10 tons 3,000 21 cotton Per bag 50 kg 50 22 STOCK EXPORT Cattle/donkey Per head 100 Goat/sheep Per head 50 23 TRANSPORT OF HIDES AND SKIN Per ton 250 new per hide 25 per skin 20 freezer charges 1,000 collection of blood boma charges cows 100 boma charges goats 50 pickup upto 1 ton 250 pickup Not exceeding 4 ton 300 pickup Above 4 tons 400 24 SAND CESS PER TRIP vehicle Up to 3 tons 400 Upto 7 tons 700 Over 7 tons 1,500 Semi trailers Per semi trailer 2,000 25 SAND PERMIT PER MONTH Vehicles upto 3 tons Per month 6,000 Vehicles upto 7 tons Per month 10,000 Vehicles over 7 tons Per month 15,000 Semi trailers Per month 18,000 26 Animal food(hay) Canter per trip 300 lorry per trip 1,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 32 C) OTHER CHARGES 1 Water kiosk pay fees Per month 600 2 Sale of minutes of committee proceedings Per committee 1,000 3 Sale of County gazette Per issue 50 Sale of certified true copy of original Per copy 300 Was not included in FB 2013 although being charged Sale of various county documents Per set 1,000 4 Life dance(disco) Per night 1,000 5 Application for county parcel of land (Rural) Non refundable 2,000 6 Allocation of county parcels (Rural) Per plots 5,000 7 Plot application fee (non refundable) Urban Per plot 2,000 8 Allotment fee Per plot 3,000 9 Murram(clay/red)charges lorry per trip 400 7 ton lorry 400 10 ton lorry 500 14 ton lorry 700 21 ton lorry 1,000 28 ton lorry 1,500 10 Motor vehicle(taxi)-stickers p.a 4,000 p.m 450 PARKING FEES Saloon Car Per day 50 Per month 750 new Per annum 4,000 new Pickups Per day 50 Per month 600 new The Kirinyaga County Finance Bill, 2014 [Type text] Page 33 Per annum 4,000 new Matatu 70 Lorry Per day 100 Per month 300 new Per annum 20,000 new Trailer & semi trailers Per day 200 Per month 4,000 new PSV VEHICLE 1-7 passangers PSV p.m 1,000 8-10 passangers PSV p.m 1,000 11-18 passangers PSV p.m 1,500 19-35 passangers PSV p.m 2,100 over 35 passangers PSV p.m 3,000 OTHERS trailors and semi trailers p.m 4,000 Lorries over 7 ton per day 200 lorries less than 7 ton per day 100 Saloon car(taxi) per day 50 Per month 750 new Tuk Tuk Per day 40 new Per month 400 Tuk Tuk P.a 2,500 11 BODA BODA Stickers p.a 2,000 p.m 300 Per day 20 Daily 20 12 Plot transfer fees Per plot 2,600 transfer of market stalls per stall 2,600 transfer of TOL per TOL 2,600 transfer of land per land 4,000 Sale of minutes for transfer Per minute 2,000 new The Kirinyaga County Finance Bill, 2014 [Type text] Page 34 13 Amalgamation of plot 3,000 CHANGE OF USER To commercial Per plot 15,000 new To residential Per plot 10,000 new Petrol station/industrial 30,000 new Extension of user Per plot 10,000 new From Agricultural to residential Per application 3,500 From Agricultural to commercial Per application 3,500 from any other to industrial Per application 5,000 14 Building inspection Per application 5,000 15 Commercial plots/Commercial Residentials on private land Plot p.a 2,500 16 Plot extension fee Per plot 3,000 Transfer of lease 3,000 Extension of lease 5,000 Application for lease 6,000 17 Conset to charge a plot Consent to charge Per plot 3,000 new Mortgage below Ksh 500,000 Per plot 3,000 Mortgage between Ksh 500,001 to Ksh 1m Per plot 5,000 Mortgage between Ksh 1,000,001 to Ksh 1.5m Per plot 7,500 Mortgage between Ksh 1,500,001 to Ksh 2.5m Per plot 10,000 Mortgage between Ksh 2,500,001 to Ksh 3.5m Per plot 11,500 Mortgage between Ksh 3,500,001 to Ksh 4.5 Per plot 12,000 Mortgage between Ksh 4,500,001 to Ksh 5.5 Per plot 13,500 Mortgage between Ksh 5,500,001 to Ksh 7m Per plot 15,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 35 Mortgage between Ksh 7,000,001 to Ksh 10m Per plot 17,500 Mortgage between Ksh 10,000,001 to Ksh 15m Per plot 20,000 Mortgage over 15million - additional Ksh 2,000 per million Per plot 25,000 discharge of charge per plot 3,000 Survey fee Per sub plot 1,000 18 Plot dispute fee Per plot 5,000 19 Application fee for a kiosk Per kiosk 1,500 20 Application for transfer of business 1,000 21 Tender application fee (non- refundable) Contract upto 1m 1,000 Contract over 1m 3,000 22 Sub-division- plot Per parcel 2,600 -Village plot Per parcel 2,600 Subletting fee 1,000 23 Additional of partner Per parcel 2,000 24 Plot reinstatement fees/re- beaconing-plots Per plot 2,000 25 Plot reinstatement fees/re- beaconing-Village plots Per plot 2,000 26 penalty for non payment of property rent Per month cumilative 3 percent 27 Documentaryfilming Per day 10,000 28 Simu ya jamii In a shop p.a 2,000 Along the shop corridor 1,000 29 Impounding-cow/donkey/pig Per day 1,000 -Sheep/goat Per day 500 -chicken Per day 50 -Dog Per Day 500 Impounded goods Per day 500 new The Kirinyaga County Finance Bill, 2014 [Type text] Page 36 Storage charge of impounded goods Per day 100 new 30 SEARCH FEE FOR COUNTY DOCUMENTS Business permits Per document 1,000 Other documents Per document 500 31 TRADE FAIRS/ EXHIBITION PROMOTION Individual Per day 500 Commercial Per day 5,000 3000 Chargesare too high for customers ROADSHOWS Corporates Per day 10,000 Individuals Per day 1,000 Roadshows with motor vehicles Trucks Van Public Address Per day 5000 3000 2000 Was not included in FB 2013 although being charged 32 Hire of grader per machine hr (Wet rate) Per machine hr 10,000 Hire of grader per machine hr (Dry rate) Per machine hr 5,000 6,000 Hire of Shovel per machine hr (Wet rate) Per machine hr 10,000 Hire of Shovel per machine hr (Dry rate) Per machine hr 5,000 Hire of trucks(upto 20 tonnes) Per km 3,000 New introduction to facilitate machinery services to public Hire lorries(upto 20 tonnes) Per km 3,000 new Hire of excavators Per hr 8,000 Dozers Per hr 8,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 37 Exhausters(5000-10000ltrs) Per load 13,000 Water boosters(5000-10000ltrs) Per load 8,000 Wheel loader Per hr 8,000 33 Advertisement of bill board -mega illuminated per sq.m p.a 1,500 Bill boards per side Application 10,000 New Annual charges Per year 200 new Construction of site boards Application Per application 3,000 new Annual fee Per year 20,000 new Tent pitching On street/pavements/road reserve Per day 450 New On recreational parks Per day 3,000 new Outdoor tent advertisement Per day Upto 1 weel 2500 5000 New Banners Per day Per month Above 1 month per day 1500 4500 200 New Posters on road reserves First 500 posters Above 500 posters per poster 1500 5
Wall branding Per painting per annum 2500 Application fee for every advertisement Per advert 500 new Advertisement on hoarding per site Per annum 10,000 Occassional adverts on road reserve Advertisement by public address system Per day Per week 1000 2000
The Kirinyaga County Finance Bill, 2014 [Type text] Page 38 Per month 5000 Religious Per day 2,000 new Commercials Per day 4,000 new Political Per day 3,000 new Social Per day 2,000 new Mobileadvertisement(per vehicle)vehicle mounted with public address system Per day Saloon/pick-ups/station wagon Per day 1,000 New Van Per day 2000 New Bus/lorries/canter Per day 5,000 New Trailers Per day 5,000 New Religious Per day 1,000 New Commercials Per day 2,500 New Political Per day 5,000 New Social Per day 2,000 New Bus/Lorries/Canter New Religious Per day 5,000 New Commercials Per day 6,000 New Political Per day 6,000 New Social Per day 4,000 Trailers Per day Religious Per day 8,000 Commercial Per day 10,000 Political Per day 20,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 39 Social Per day 5,000 Sales promotion Per day Verandah Per location 2,000 Public space/road reserve Per location 4,000 Others illuminated per sq.m p.a 2,000 Auctioneer (open air) Per day 2000 Any additional conservative day 500 1 week continuos 4000 Per month 12,000 Above 1 month each day 500 34 Sign board on county property/area size 2'by 3' and above p.a 5,000 -others smaller p.a 500 Street name advertisement Application Per application 2,000 new Annual charges Per year 10,000 new Charge fo collection of illegal sign board Per sign board 3,500 Penalty for non-payment of advertisement fees On normal charge 50% 35 (1)Application fee for S.B permit p.a 500 (2)Renewal of permit p.a 300 36 Application of approval of registration of educational p.a 3,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 40 institution private 37 Inspection of private learning institution/public p.a 5,000 38 Penalty for illegal construction without approved building plan 10,000 Inspection of construction works and approval certificates Setting out foundations 2,000 new Walling and roofing 2,000 Finishes and drainage works 2,000 If storied per floor level 3,000 Sale of approved building plan Per set 8,000 new Alterations &addition of approved plans Per sq/meter 50 new Permit for temporary extension within pavements/shops Per sq/m/year 1,000 new Construction hoarding Per plot 3,000 new Hoarding encroachment Per sqm/yr 50 new Inspection of building file Per file 1,000 new Fee for renewal of expired plans Per period 1,500 new Fee for certified copy of original plans Per plan 1,000 new Sale of town physical development plans Per plan 5,000 new Sale of site plans Per plan 1,000 new Commencement certificate Per certificate 1,000 new Inspection fee 3,000 new Completion certificate/certificate of compliance Per certificate 1,000 new Building occupation permit Per certificate Commercial Per building 5,000 new Residential Per building 2,000 new Residential cum commercial Per building 7,000 new Industrial Per building 12,000 new The Kirinyaga County Finance Bill, 2014 [Type text] Page 41 39 Surcharge on non-matatu parking area penalty Per day 2,600 40 Intial mining approval 50,000 41 Impounding of goods of defaulters at barter mkt On a mkt day Double charge Application for fencing a plot Temporary fence Per meter 50 new Barbed wire/chain link Per metre 30 Stone wall fence Per plot 80 Live fence Per metre 20 42 Manure from slaughterhouse Pick up 1,000 Canter 1,500 lorry 2,000 43 Hire of social hall Per meeting 2,000 44 BUS PARKING FEES Bus -62 seater Per trip 100 Matatu/mini-bus 41 seater Per trip 60 Saloon car(taxi) Per trip 20 Matatu 14 seater Per trip 40 Clamping charges Per instance 500 Damage to clamps Per clamp 5,000 Reserved parking fees Saloon cars/ pickups/matatus Per annum 15,000 Was not included in FB 2013 although being charged Per month 1,500 Lorries/ buses Per annum 20,000 Per month 5,000 45 SLAUGHTER HOUSES Cattle/Pig Per head 200 Goat/sheep Per head 100 Meat transporter - hand drawn cart 200 Meat transporter vehicle 1,500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 42 Slaughter man's fee Per day 500 Hen/bird Per head 10 46 Damage to barrier bar Per bar 15,000 47 PENALTY FOR EVADING Barrier collection point Per vehicle 10,000 IMPOUNDING Matatu (14 seater )impounded for first 7days Per vehicle 1,500 new After 7 days Per day 1,000 Taxi impounded for the first 7days 1,000 For the next day 500 Vehicle impound first 7 days Above 7 tons 5,000 Vehicle impounded first 7 days Below 7 tons 4,000 new After the 7 th day Below 7 tons per day 1,000 After the 7 th day Above 7 tons 1,500 Impounded Tuk Tuk for the first 7 days Per tuk 500 new Next 7 days Per day 250 Boda boda first 7 days Per boda 300 Next 7 days Per day 150 Illegal signboards and barriers/ tents Removal charges Per item 2000 Storage charges Per item 2000 Illegal barrier removal Per barries 3000 Illegal barrier removal Per item 2000 Storage charges Per day 200 Illegal posters per bunch of 500 and above Per bunch 500 Storage Charges Per day 50 Transport of impounded goods/ items Per item 500 Towing charges upto 1 ton (Day) Within the Sub- counties 2,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 43 Towing charges upto 1 ton (Night) Within the Sub- counties 2,000 Towing charges above 1 ton (Day) Within the Sub- counties 2,500 Towing charges above 1 ton (Night) Within the Sub- counties 2,500 Towing charges buses/trailers (Day) Within the Sub- counties 3,500 Towing charges buses/trailers (Night) Within the Sub- counties 3,500 Unclamping fees 1,000 Clamp tampering (penalties) 5,000 48 Penalty on S.B permit p.a 36 percent 49 Burial Fees Adult burial Fees Per person 750 new Infant burial fees Per infant 500 new 50. GROUND RENT AND RATES SAGANA/KAGIO TOWN COUNCIL (ALL TOWNS) Plots pLot rent p.a 2,170 Plot rates- p.a As per valuation roll Lock ups pLot rent 1,800 pLot rate p.a As per valuation roll Market stalls Plot Rent 1,300 Plot rates p.a As per valuation roll The Kirinyaga County Finance Bill, 2014 [Type text] Page 44 WANGURU TOWN Plots pLot rent p.a 1,000 Plot rate 1,000 Lock ups pLot rent 900 pLot rate p.a 1,000 Market stalls Plot Rent 600 Plot rates 1,000 KIMBIMBI TOWN Plots pLot rent p.a 800 Plot rate 1,000 Lock ups pLot rent 700 pLot rate p.a 1,000 Market stalls Plot Rent 500 Plot rates 1,000 ALL OTHER SHOPPING CENTERS IN MWEA Plots pLot rent p.a 700 Plot rate 1,000 Lock ups pLot rent 600 pLot rate p.a 1,000 Market stalls Plot Rent 400 Plot rates 1,000 KIANYAGA, MUKARARA, The Kirinyaga County Finance Bill, 2014 [Type text] Page 45 KIAMUTUGU TOWNS Plots pLot rent p.a 800 Plot rate 1,000 Lock ups pLot rent 700 pLot rate p.a 1,000 Market stalls Plot Rent 500 Plot rates 1,000 OTHER SHOPPING CENTERS IN GICHUGU Plots pLot rent p.a 700 Plot rate 1,000 Lock ups pLot rent 600 pLot rate p.a 1,000 Market stalls Plot Rent 400 Plot rates 1,000 KAGUMO, BARICHO, RIAKIANIA TOWNS Plots pLot rent p.a 800 Plot rate 1,000 Lock ups pLot rent 700 pLot rate p.a 1,000 Market stalls Plot Rent 500 Plot rates 1,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 46 OTHER SHOPPING CENTERS IN NDIA AND CENTRAL Plots pLot rent p.a 700 Plot rate 1,000 Lock ups pLot rent 600 pLot rate p.a 1,000 Market stalls Plot Rent 400 Plot rates 1,000 50 REFUSE COLLECTION FEE- per plot, lock up, market stall p.a 300 KERUGOYA AND KUTUS TOWNS Plot rent p.a As per valuation roll Plot rate p.a As per valuation roll ALL OTHER TOWNS IN DEFUNCT MUNICIPAL COUNCIL OF KERUGOYA/KUTUS JURISDICTION Plot rent p.a 700 Market stall rent per month Kerugoya Nos 1-40 Per month 500 Nos 41-48 Per month 400 Nos 49-71 Per month 600 Kutus market behind bus park Hotels Per month 1,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 47 Others Per month 600 Bus park stall rent Kerugoya bus park hotels Per month 3,000 Others Per month 1,600 Kutus bus park stalls Per month 1,600 51 RENTAL HOUSES Milimani 3 bedroom with servant quarter Per month 10,500 Kamukunji 2 bedroom Per month 4,500 Congo estate 2 bedroom Per month 6,000 Congo estate 1 bedroom Per month 3,600 Kianyaga 2 bedroom Per month 6,000 Kianyaga 1 bedroom Per month 3,600 Baricho 1 bedroom Per month 3,600 Biafra 2 bedroom Per month 6,000 Biafra 1 bedroom Per month 4,500 Forty Rental 2 bedroom Per month 7,500 OCCUPATION PERMIT FEE Residential 4,500 Commercial 7,000 Industrial 12,000 Institutions 9,500 Application for certified copy of plan 1,000 CONSERVANCY FEE Licensed premise per year 1,500 General Kiosk and Market stalls p.a 500 Canteen p.a 2,000 Hawkers p.a 540 private rental houses per month 540 large industries per month 5,000 Light industries per month 3,500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 48 High schools per month 3,150 Hospitals/Nursing homes per month 4,000 Mega store Per yr 1500 2000 Other centers Per yr 540 2000 Supermarket Major towns Per yr 1500 2000 Was not included in FB 2013 although being charged Medium centres Per yr 540 1500 Other small centres Per yr 540 Wholesale shop(other small towns) Per yr Major towns Per yr 1500 2000 Medium shop(other small towns) Per yr 540 1500 Retail shop(other small towns) Per yr Major town Per yr 540 Other small towns Per yr 300 540 Large hardware(Other small towns Per yr Major towns Per yr 1500 Medium centres Per yr 540 1500 Other small centers Per yr 300 540 Medium hardware Per yr Major towns Per yr 1500 Other small centers Per yr 300 540 Small hardware Per yr Major towns Per yr 1500 Medium centres Per yr 300 540 The Kirinyaga County Finance Bill, 2014 [Type text] Page 49 Other small centers Per yr 540 1500 Agrovet Per yr Major towns Per yr 1500 Medium centres Per yr 1500 Other small centers Per yr 300 540 Farm input Per yr Major towns Per yr 1500 Medium centres Per yr 540 1500 Other small centers Per yr 300 540 Transportation permit Per year 5000 Recycling fee Per year 5000 new scrap metal permit Per year 3500 5000 Was not included in FB 2013 although being charged Noise fee Per entity per 7 days 2500 new Exhauster services county charges Per service 10,000 Private license Per entity per year 5,000 Incinerator fee Per year 10,000 Licensed premise Per year 1500 Was not included in FB 2013 although being charged General kiosk and market stalls Per year 500 600 Canteen Per year 2000 2,500 Hawkers Per year 540 Private rental houses Per month 540 600 Large industry fees Per year 5000 20,000 Light industry fees Per year 3500 4000 High schools Per month 3150 3500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 50 Domestic refuse in all housingestates Per month 540 2000 Hospital/nursing home Per month 4000 10,000 Quarry cess Per year 2,255,080 new Quarry license fees Per year 2500 200,000 Was not included in FB 2013 although being charged FOREST Sale of seedlings Per seedling 20 new Power saw Per year 2,000 Timber movement permit Per year 2,500 Registration of private nurseries Per year 1,000 Charcoal dealers fee Per year 1,000 Farm forest movement permit Per year 2,008,500 2,500,000 Was not included in FB 2013 although being charged Sale of seed Per year 77,220 100,000 Domestic Water use fee Per month 250 Design of irrigation water project Per project 20,000 new Charcoal transporter fee Per year 10,000 Animal feeds Per year Major towns Per year 1500 Was not included in FB 2013 although being charged Medium centres Per year 540 1500 Other small centers Per year 300 540 On bars and Night clubs Major towns Per year 1500 Medium centres Per year 540 Other small centers Per year 300 540 Large Hotels with Rooms/Lodging Major towns Per year 1500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 51 Medium centres Per year 540 1500 Other small centers Per year 300 540 Medium hotels with lodging Major towns Per year 1500 Medium centres Per year 540 1000 Other small centers Per year 300 540 Other Hotels Medium centres Per year 540 1000 Other small centers Per year 300 540 Rice Millers Major towns Per year 1500 Was not included in FB 2013 although being charged Medium centres Per year 1500 Other small centers Per year 1500 Rice Haulers Major towns Per year 540 1500 Medium centres Per year 300 540 Butchery and kitchen Major towns Per year 1500 Medium centres Per year 540 1500 Other small centers Per year 300 540 Bicycle, watch and radio repairs Per year 300 540 Motorbike Dealers Major towns Per year 1500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 52 Medium centres Per year 540 1500 Garages/ welders Major towns Per year 1500 Medium centres Per year 540 Domestic refuse in all housing estates 540 PLAN PREPARATION AND APPROVAL 52 LOCK-UP-PLAN Plan fee-lock-up (preparation) 4,000 Plan Approval-lock-up 3,000 53 MARKET STALL-PLAN Approval-M/stall plan 700 Sale of plans/planning fees - standard 2,500 Special 3,500 Kiosk 1,500 Alteration fee for plans 1,500 54 Building plan & approval-Telephone mast(booster) 20,000 55 Cutting across a council access road 2,000 Road cutting - Tarmac 7,500 Earth 2,000 Closure of road per day 2,000 56 Hire of stadium (Kerugoya) per day 3,000 5,000 maintenance Hire of stadium (other towns) 2,000 Hire of stadium hall per day 2,000 Hire of tipper lorry (Wet) Per KM 500 Amusement parks Per annum 10,000 New proposed Annual license The Kirinyaga County Finance Bill, 2014 [Type text] Page 53 Minimum charge per Lorry 3,000 57 Scheme plan -commercial 2,500 -others P.a 2,000 -plots rates p.a 2,000 58 Caution to properties 2,000 Application for removal of caution Per application 1,000 Rice Husks Pick up per trip 100 Lorry per trip 1,000 Canter per trip 500 Bale 2/= Bale making Machine 59 Telephone Mast -Put on roof top P.a 30,000 -Put On The Ground P.a 50,000 Fibre optic Cables Per meter 50 60 Fine for boucing cheque Per cheque 3,000 61 Clearence certificate Per certificate 2,500 62 Public toilet deposit per tender Per tender 30,000 Permit for mobile toilets Per toilet 500 63 Registration fee for self help groups Per registration 1,500 Application for renewal for self help groups p. a 1,000 64 Registration of sports clubs and groups Per club/Group 1,000 New proposed 65 Extremesports Per sport 5,000 New proposed 66 Water sports Per sport 20,000 New proposed 67 Public swimming pool 10,000 New proposed The Kirinyaga County Finance Bill, 2014 [Type text] Page 54 FORTH SCHEDULE PERMIT/LICENCE FEES FOR VARIOUS BUSINESS Part I General Traders and Retail Services The following permit/licence fees shall be charged on the business listed in first and second columns at the rate specified in either in the third, fourth or fifth column depending on categories/Zone. The Kirinyaga County Finance Bill, 2014 [Type text] Page 55 BUSINESS Major urban Zones Medium urban Zones 100 GENERAL TRADE, WHOLESALE, RETAIL, SHOPS, PERSONAL SERVICES Such as: Distributors, Traders, Wholesalers, Hypermarkets, Retailers, Shops, Boutiques, Chemists, Butcheries, Personal Service Providers Kiosks. Ksh. Per annum Ksh. per annum 103 Mega store, Hypermarket, Large multi-department store, Supermarkets / Wholesalers: over 100 employees / over 3000 sq.m. prime location 42,000 30,000 105 Large trader, shop or retail store or personal service: 21- 100 employees / 300 - 3000 sq.m / fair location 14,000 10,000 110 Medium trader shop or retail service: 5 - 20 employees / 50 - 300 sq.m / fair location 7,000 5,000 115 Small trader shop or retail service: Up to 4 employees / less than 50 sq.m / far away location 3,500 2,500 120 Kiosk: Light or temporary construction less than 5 sq.m 2,800 2,000 195 Other general merchant shop and retail service 2,800 2,000 Beer/wine/spirits depot 50,000 50,000 Beer/ wines/ spirits distributors 35,000 Part II - INFORMAL SECTOR The following permit/licence fees shall be charged on the business listed in first and second columns at the rate specified in either in the third, fourth or fifth column depending on categories/Zone. BUSINESS Major Urban Zone Medium Urban Zone 200 INFORMAL SECTOR Including: Hawkers, Street Vendors & Small Traders and Service Providers operation on the street, verandah or temporary building Ksh per annum Ksh per annum 205 1 hawker with motor vehicle 3,500 2,500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 56 210 1 hawker without motor vehicle 2,800 2,000 215 Small informal sector trader / service provider e.g. Shoe shiner, shoe repairer, street vendor (newspapers, soda, sweets, cigarettes etc.) 1,400 1,000 220 Semi permanent informal sector trader: Up to 2 persons in verandah or temporary building 2,100 1,500 295 Other informal sector 1,400 1,000 Part III - TRANSPORT STORAGE AND COMMUNICATIONS The following permit/licence fees shall be charged on the business listed in first and second columns at the rate specified in either in the third, fourth or fifth column depending on categories/Zone. 300 BUSINESS Major Urban Zone Medium Urban Zone TRANSPORT, STORAGE AND COMMUNICATIONS Such as:Maritime & Airlines, International Carriers, Transportation Co operating, Taxis-Matatus-Buses-Lorries-Planes- Boats. Driving Schools, Tour/Safari operators, Petrol Stations, Storage Facilities, Cold Storage Facilities, Publishing Co.-Newspapers, Books, Text-Telephone Co., Radio/TV Broadcaster, Internet Provider Ksh per annum Ksh per annum 305 Large transport company: 30 - 50 vehicles & / or premises of 500 - 1000 sq.m 56,000 40,000 310 Medium transport company: 6 - 30 vehicles & / or premises of 300 - 500 sq.m 21,000 15,000 315 Small transportation company: 2 - 5 vehicles & / or premises of 50 - 300 sq.m 7,000 5,000 Other transportation company: 1 vehicle / up to 50 sq.m 4,900 3,500 320 Independent transport operator: 1 vehicle / 1 Taxi & not in an office 3,500 2,500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 57 325 Large petrol filling station: over 6 pumps or with garage / workshop and spares retail shop 14,000 10,000 330 Medium petrol filling station: 4 - 6 pumps or with garage / workshop or spares retail shop 7,000 5,000 335 Small petrol filling station: Up to three pumps and without garage / workshop or retail shop 4,900 3,500 340 Large cold storage facility: Over 1000 sq.m 38,500 27,500 345 Medium cold storage facility: From 101 - 1,000 sq.m 17,500 12,500 350 Small cold storage facility: Up to 100 sq.m 8,400 6,000 355 Large storage facility: Over 5000 sq.m go down / warehouse liquid storage tanks complex 35,000 25,000 360 Medium storage facility: From 1000 - 5000 sq.m 14,000 10,000 365 Small storage facility: Up to 1000 sq.m 7,000 5,000 Large private vehicles parking: Capacity; over 100 vehicles 35,000 25,000 Medium private vehicles parking: Capacity; 51 - 100 vehicles 14,000 10,000 Small private vehicles parking: Capacity; 1 - 50 vehicles 7,000 5,000 370 Large communications company: over 100 employees & / or premises over 5,000 sq.m 63,000 45,000 375 Medium communications company: 21 - 100 employees & / or premises of 1501 - 5000 sq.m 38,500 27,500 380 Small communications company: 1 - 20 employees & / or premises of 1 - 300 sq.m 21,000 15,000 395 Other transport, storage and communications 4,900 3,500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 58 Part IV - ACCOMMODATION AND CATERING The following permit/licence fees shall be charged on the business listed in first and second columns at the rate specified in either in the third, fourth or fifth column depending on categories/Zone. BUSINESS Major Urban Zone Medium Urban Zone 500 ACCOMODATION AND CATERING Such as: International hotels, Tourists camps, lodging houses, Restaurants, Bars, eating houses, Tea and Coffee houses, Butcheries with meat Roasting &/or soup kitchen facilities, Membership club & Casinos. Ksh per annum Kshper annum 503 Large high standard lodging house / hotel D class with over 100 rooms 70,000 50,000 506 Medium high standard lodging house / hotel D class with 41 to 100 rooms 49,000 35,000 509 Small high standard lodging house / hotel D class with up to 40 rooms 35,000 25,000 512 Large lodging house with restaurant and / or bar B/C class basic standard with over 15 rooms 31,500 22,500 515 Medium lodging house with restaurant and / or bar B/C class basic standard with 6 to 15 rooms 24,500 17,500 518 Small lodging house with restaurant and / or bar B/C class basic standard with up to 5 rooms 17,500 12,500 521 Large lodging house B/C class basic standards with over 15 rooms 28,000 20,000 524 Medium lodging house B/C class basic standard with 6 to 15 rooms 17,500 12,500 527 Small lodging house B/C basic standard with up to 5 rooms 10,500 7,500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 59 540 Large restaurant with bar / membership club with over 30 customers / members 21,000 15,000 543 Medium restaurant with bar / membership club with 11 - 30 members / customers 10,500 7,500 546 Small restaurant with bar / membership club; Up to 10 customers / members 7,000 5,000 549 Large eating house / snack bar / tea house / outside catering / hotel with no lodging or alcohol served with over 20 customers 10,500 7,500 552 Medium eating house; snack bar / tea house / no lodging or alcohol served; 6 - 20 customers 7,000 5,000 555 Small eating house; snack bar / tea house / hotel with no lodging or alcohol served; Upto 6 customers 4,900 3,500 558 Butchery with roast meat and / or soup kitchen 7,000 5,000 561 Large bar / traditional beer seller; Over 50 customers 10,500 7,500 564 Medium bar / wines and spirit/traditional beer seller; 16 - 50 customers 8,400 6,000 567 Small bar / traditional beer seller; Up to 15 customers 5,600 4,000 571 Large night club / casino; Over 50 customers 35,000 25,000 574 Medium night club / casino; 16 - 50 customers 21,000 15,000 577 Small night club / casino; Up to 15 customers 14,000 10,000 595 Other catering and accommodation 4,900 3,500 5 star hotel 90,000 90,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 60 400 BUSINESS Major Urban Zone Medium Urban Zone AGRICULTURE, FORESTRY & EXPLOITATION OF NATURAL RESOURCES Such as: Production of coffee, Tea, Fruits, Flowers, Cereals, Vegetables and horticultural products, Grains storage and processing, Mills & Posho mills, bakeries, Forestry and Timber production, Sawmills, Coal production. Animal breeding, Dairy products processing, slaughterhouses. Mininh and other Natural Resources Extraction activities Ksh per annum Ksh per annum 405 Large agricultural producer, processor, dealer, exporter with over 50 employees 45,500 32,500 410 Medium agricultural producer, processor, dealer, exporter with 11 - 50 employees 17,500 12,500 415 Small agricultural producer, processor, dealer, exporter with 4 - 10 employees 5,600 4,000 420 Large mining or natural resources extraction operation with over 50 employees 56,000 40,000 425 Medium Mining or Natural Resources Extraction operation with 4- 50 employees 31,500 22,500 430 Small mining or natural resources extraction operation with upto 3 employees 17,500 12,500 495 Other agricultural, forestry and natural resources exploitation; 1 person acting individually 5,600 4,000 Mining on County government land per plot 5,000 Part V- PROFESSIONAL, TECHNICAL AND FINANCIAL SERVICES The following permit/licence fees shall be charged on the business listed in first and second columns at the rate specified in either in the third, fourth or fifth column depending on categories/Zone. The Kirinyaga County Finance Bill, 2014 [Type text] Page 61 600 BUSINESS Major Urban Zone Medium Urban Zone PROFESSIONAL & TECHNICAL SERVICES Such as:Firms &/or individual offering services on legal issues, Financial, Management, Engineering, Architecture, Valuing, Engineering, Surveying, Accountancy, Secretarial support, Data processing, etc Stock & Insurance brokering, Security-protection, Clearing-forwarding goods, book making, Kenya Sweepstakes Charity included. Banks, Forex Bureu money lenders; Real Estate developing-Financing company. Ksh per annum Ksh per annum 605 Large professional services firm with over 50 employees / professionals /technicians/ guards etc. & / or area over 300 sq.m 63,000 45,000 610 Medium professional services firm with 20 50 employees & or area of 100 - 300 sq.m 31,500 22,500 615 Small professional services firm with 1 - 20 employees & or area up to 100sq.m 14,000 10,000 620 Independent technical operator / 1 person acting individually / typist / accountant / book-keeper etc. 4,900 3,500 625 Large financial services including Saccosand co-operative societies with over 25 employees & / or premises over 300 sq.m 66,500 47,500 630 Medium financial services including Saccos and co- operative societies with 6 24 employees & / or premises of 100 300sq.m 45,500 32,500 635 Small financial services including Saccos and co-operative societies with up to 5 employees & / or premises up to 100sq.m 31,500 22,500 695 Other financial services including financial consultants / creditors / loans on assets firms with no money accounts / 1 person acting individually etc. 4,900 3,500 M-Pesa/bank agents 10,500 7,500 The Kirinyaga County Finance Bill, 2014 [Type text] Page 62 M-Pesa/bank agents 7,000 5,000 Mpesa only 5,000 3,500 Money points / ATMs / money machines separate from branch / office (per ATM)-By banks 21,000 15,000 Large cyber cafes / bureaus with over 20 computers / machines 21,000 15,000 Medium Cyber cafes / bureau with 6 20 computers / machines 10,500 7,500 Small Cyber cafes / bureau with 2 5 computers / machines 7,000 5,000 Other professional and technical services with 1 computer / 1 machine 4,900 3,500 Independent technical operator (1 person acting individually e,g typist, accountant, bookkeeper) 4,900 3,500 Part VI - PRIVATE EDUCATION, HEALTH AND ENTERTAINMENT The following permit/licence fees shall be charged on the business listed in first and second columns at the rate specified in either in the third, fourth or fifth column depending on categories/Zone. 700 BUSINESS Major Urban Zone Medium Urban Zone PRIVATE EDUCATION, HEALTH AND ENTERTAINMENT SERVICES Such as: private Education Institutions, including Universities, Museums, Nurseries, Primary and Secondary school, Professional Training Centers/Polytechnics institutes teaching computers-accountancy-secretarial skills, etc. Private Health Clinics and Doctors Surgeries; consulting offices of Doctors, Dentists, Physiotherapists, Psychologists & other health professionas. Herbalists and traditional Medicine Practioners. Funeral Services, Funeral homes, entertainment facilities including Cinema, Theatre, Video show/Amusement Arcade, J uke Box Arcade, Games Machines Arcade/Sports Club, Gym. The Kirinyaga County Finance Bill, 2014 [Type text] Page 63 Ksh per annum Ksh per annum 705 Private higher education institution; any type of private university college or higher education institution 31,500 22,500 710 Large private education institution; nursery, primary & secondary schools with over 100 pupils 21,000 15,000 715 Medium private education institution; with 31 - 100 pupils or fees of kshs. 30,000 - 50,000 per year 10,500 7,500 720 Small private education institution with 30 pupils or fees of up to kshs. 30,000 per year 7,000 5,000 725 Large private health facilityhospitals, clinic, nursing home etc. providing over 30 beds overnight 49,000 35,000 730 Medium private health facility with 11 - 30 beds 31,500 22,500 735 Small private health facility with up to 10 beds 21,000 15,000 740 Health clinic / doctor's surgery/ doctor / dentistry / physiotherapist / psychologist or other health professional office with no overnight accommodation available 7,000 5,000 745 Traditional health services; herbalist traditional healer etc. 5,600 4,000 Private Mortuary/morgue/Funeral home 40,000 40,000 Private office with hearse/ funeral servives 10,000 10,000 750 Large entertainment facility; cinema / theatre / video show / amusement arcade / games machines arcade / sports club / gym etc. over 100 seats / over 10 machines / over 50 members 31,500 22,500 755 Medium entertainment facility with 50 - 100 seats / 4 - 10 machines / 16 - 50 members 17,500 12,500 760 Small entertainment facility with up to 50 seats / up to 3 machines / up to 15 members 10,500 7,500 Mobile cinema operator; 1person acting individually 4,900 3,500 795 Other education, health and entertainment services 5,600 4,000 The Kirinyaga County Finance Bill, 2014 [Type text] Page 64 Part VI - INDUSTRIAL PLANTS, FACTORIES, WORKSHOP, CONTRACTORS The following permit/licence fees shall be charged on the business listed in first and second columns at the rate specified in either in the third, fourth or fifth column depending on categories/Zone. 800 BUSINESS Major Urban Zone Medium Urban Zone INDUSTRIAL PLANTS, FACTORIES, WORKSHOPS, CONTRACTORS Such as: Manufacture, Process and Assembly of products, vehicles, machinery and equipment and Workshops servicing and repairing products, vehicles, machinery and equipment. Also including Contractors of new buildings restoration and service repair Ksh per annum Ksh per annum 805 Large industrial plant with over 75 employees & or premises over 2500 sq.m 70,000 50,000 810 Medium industrial plant with 16 - 75 employees & or premises of 100 sq.m - 2500 sq.m 49,000 35,000 815 Small industrial plant with 6 - 15 employees & or premises of 51 sq.m - 100 sq.m 28,000 20,000 Other industrial plant / factory with 1 - 5 employees & or premises of 1 sq.m - 50 sq.m 14,000 10,000 820 Large workshop / service / repair contractor with over 20 employees & or premises of 501 sq.m - 1000 sq.m 35,000 25,000 825 Medium workshop / service / repair contractor with 6 - 20 employees & or premises of 25 sq.m - 500 sq.m 14,000 10,000 830 Small workshop / service / repair contractor with up to 5 employees & or premises of up to 25 sq.m 4.900 3,500 895 Other manufacturer / workshop / factory / contractor with one person acting individually 4,900 3,500 Second hand generation Bear producers-within Kirinyaga 150,000 150,000