Explanations of some revenue sources

 

Tax/Revenue Head

Payer/Client

1

Property Rates

 Commercially managed Properties in the City.

2

Ground Rent

Payments made for  all Leased plot by Kampala District Land Board on behalf of KCCA made annually and according to lease condition as provided for in the covenant.

3

Local service tax

 Paid by persons in gainful employment, Professional, artisans and business community.

4

Local hotel tax

 Paid by all visitors who visits hotels and spends a night.

5

Licenses

 Paid by all who conduct business as provided for in the Trade Licensing Act 101.

6

Advertising

 Open advertisement in the City including billboards banners, signpost and LCD advertisement.

7

Building plan

 For every development in town, KCCA has to approve according to the development plan.

8

Land fees

 All transaction including transfer fees for change of names in the land title.

9

Street parking

 Payments for the 3,500 spaces provided for parking at day time in the KCCA parking lots (Gazetted) especially in the Central business district contributes towards this expenses.

10

Lockup shops

 These are mainly Located in the Old taxi park and new taxi park originally leased for 15 years but the park has since been leased.

11

Public convenience

 KCCA is required to provide public ablution to the city residents who do business in Town. Public conveniences are skeletally located at specific spots where you pay for use at the revenue is used for maintenance.

12

Land premium

Initial payments (Purchase price of the land) of Public land managed by Kampala District land board on behalf of KCCA for initial lease period of 10 years.

13

Canteen

 KCCA owns a canteen Located on 4th Floor Wing B at KCCA Headquarters and another one Located at Rubaga Division offices.

14

Office rent

 KCCA lets out part of its premises Located at the Headquarters next to the Public library to DFCU bank.(payments are made annually)

15

Occupation permit

 After completing Building covenant as provided for in 7 above Directorate of physical planning issue an occupation permit that will enable the developer get a full term lease of 49 years for residential or 99 years for commercial property/development.

16

Penalties and fines

 These are payment made especially for wrongfully rearing e.g. cows within the city and Court fines.


REVENUE HELP CENTER

 

 Trading License step by step guide  [PDF]

 Trade Licence FAQs [PDF]

 Local Hotel Tax FAQs [PDF]

 Local Service Tax FAQs [PDF]

 Property Rates FAQs [PDF]

 

Trading Licence Rates

 

Grade of Business Areas

 

Revenue sources

 

 

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