GAZETTE NOTICE NO. 645

IN EXERCISE ofthe powers conferred by section 148 of the Local Government Act, the Municipal Council of Vihiga, has with the approval of the Minister for Local Government, imposed the following business permit fees as listed hereunder, with effect from 1st January, 2000. Brims code SCHEDULE Categories of business” GENERAL TRADE, WHOLESALE, RetaiL, SHops AND SERVICES Distributors, traders, wholesalers, hypermarkets, department stores, supermarkets, rooms, retail, shops and stores, show Approved Base fees and value charges KSh. (10) Brims code 105 115 195 205 » 215 305 315 325 335 ScnEDULE—{Conid.) Categories of business boutiques, chemists, take-away butchcries, personal . service providers, kiosks, etc.: Large multi-department storc, hyper- market over 100 employees or premises over 3,000 metres square primé location Large trader shop, retail store or personal servicé from 21 to 100 employees. and/or premises from 300 to 3000 square metres fair location Medium trader shop or retail service from 5 to 20 employees and/or premises from 50 to 300 square metres fair location .. Small trader shop or retail. service up. to 4 employees and/or premises less than 50 square metres far away location. Kiosk light or temporary construc- tion less than 5 square metres Other wholesale-retail traders, stores, shops and services INFORMAL SECTOR Hawkers, street vendors and small traders and service providers operating on the _ street, verandah. or temporary -build- ing: ; Hawker with motor vehicle Hawkcr without motor vehicle Small informal sector trader/service provider shoeshine, shoe repair, street vendor (newspapers, swects, soda, cigarettes, etc.) . Semi-permanent ‘informal sector trader up to 2 persons operating in verandah or temporary build- ing Other informal sector operation TRANSPORT STORAGE COMMUNICATIONS AND Maritime and airlines, tional carriers, companies operating taxis, matatus, buses, lorries, planes, boats, driving schools, tour/safari_ operators, petrol stations, storage facilities, cold storage facilities, publishing interna- companics (newspapers, books, texts), telephone companies, radio/ television broadcaster, _ internet provider: Large transportation company over 30 vehicles Medium transportation company from 6 to 30 vehicles .. . Small transport company from 2 to 5 vehicles .. Independent transport operator withavehicle .. Large petrol filling station over 6 pumps or with garage/workshop and retail shop . Medium petrol filling station from 4° to 6 pumps or with garage/work- shop or retail shop . Small petrol filling station up to 3 pumps and __ without workshop or retail shop garage/ transportation — Base value 10 10 Approved fees and charges KSh. (500) 10,000 5,000 2,500 2,000 2,000 (10) (500) 2,500 1,000 (500) 40,000 15,000 5,000 2,500 10,000 5,000 3,500 4th February, 2000 Brims code 350 360 375 395 410 420 495 ScneEDULE—{(Contd.) Categories of business Large cold storage facility over 1,000 square metres, insulated walls, cold production cquip- ment ee Medium cold storage _ facility between 100 to 1,000 square metres Small cold storage facility up to 100 square metres Large storage facility over 5,000 square metres godown, ware- house, liquid storage tanks complex - + Mcdium storage facility from 1,000 to 5,000 square metres Small storage facility “P to 1,000 square metres .. Large communications company over 100 cmptoyces and/or premises over 5,000 - square metres os os Mcdium communications company from 16 to 100 employees and/or premises from 1,500 to 5,000 square metres .. . Smali_ communications company up to 15 employees and/or pre- miscs up to 1,500 square metres Other transport, communications storage and AGRICULTURE, FORESTRY AND Natura Resources ExtRACTION Production of coffec, tea, fruits, flowers and cereals, vegetables and horticultural ~—_—products, grain storage and processing, mills and .posho mills, bakeries, forestry and timber production, sawmills, coal production, animal breeding, dairy products processing, slaughterhouses, mining and other natural Tesources extraction activities: Large agricultural produccr/ processor/dealer/exporter over SOcmployces .. : +. Medium agricultural producer/ processor/dealer/exporter from 11 to 50 employees Small agricultural producer/proce- ssor/dealer up to 10 employees Large mining or natural resources extraction operation from 4 to SOemployecs .. Small mining or natural resources extraction. operation up to 3 employces includes quarries and small mining operations Other agricultural, natural resources forestry and ACCOMMODATION AND CATERING International hotels, tourists camps, lodging houses, restau- Tants, bars, eating houses, tea and coffee houses, butcheries with meat roasting and/or soup kitchen facilities, membership clubs, night-clubs and casinos: Large high standard lodging house /hotel class “D”, over 100 rooms Approved fees and charges KSh. Brims code Base value 55 27,500 25 12,500 12 6,000 515 50 =. 25,000 518 20 10,000 521 90 45,000 55 27,500 ~ 30 15,000 ° 546 552 558 (500) 561 65 32,500 25 12,500 574 45 22,500 577 25 12,500 (500) 100 = 50,000 Medium high Large Medium Small Large Medium Large _bar/traditional Medium ScHEDULE—{ Contd.) Categories of business standard _ lodging housc/hotel class “D” from 41 to 160 rooms Small high standard lodging h house /hotel class “D” up to 40 rooms lodging house — with restaurant and/or bar class “B”/“C” basic standard over 15 rooms lodging house with restaurant and/or bar class “B”/“C” basic standard from 6 to 15 rooms .. .. . lodging house with restaurant and/or bar class “B”/“C” basic standard up to 5 rooms Large lodging house class “B”/“C” basic standard over 15 rooms .. Medium lodging house. class “B”/“C” standard from 6 to 15. basic rooms 527 Small lodging house, class “B’/“C” basic standard up to 5 rooms with bar/ over 30 restaurant membership — club customers/members . . restaurant with — bar/ membership club from 11 to 30 customers/members .. Small restaurant with bar up to 10 customers Large eating house; snack bar; tea house “hotel”, no lodging, no alcohol served over 20 custo- mers Medium eating house; snack bar; tea house “hotel”, no lodging, no alcohol served from 6 to 20 customers Small eating house; snack bar; tea house “hotel”, no lodging, no alcohol served up to 6 customers Butchery with roasted meat and/or soup kitchen of any size beer seller over 50 customers Medium bar/traditional beer seller from 16 to 50 customers Small bar/traditional beer seller up to 15 customers Large night-club/casino over " 500 square metres .. night-club/casino 101 to 500 square metres from Small night-club/casino up to 100 square metres .. Other catering and accommoda- tion PROFESSIONAL AND TECHNICAL SERVICES Firms and/or individual offering services on. legal issues, finan- cial, management, engineering, architecture, valuing, surveying, accountancy, secretarial support, data processing, etc., stock and insurance brokering, security protection, customs clearing forwarding goods, book making, Kenya Charity Sweep- stakes, banks, forex bureau, Base value 50 35 25 15 18 10 8B $ S$ «@ ~“ Approved fees and charges KSh. 35,000 25,000 22,500 17,500 12,500 20,000 12,500 7,500 15,000 7,500 5,000 7,500 5,000 3,500 5,000 7,500 6,000 4,000 25,000 15,000 10,000 3,500 Brims code 610 620 630 695 705 715 725 735 745 ScHEDULE—(Contd.) Categories of business money lender, _ hire-purchase company, insurance company, real estate developing financing company: Large professional services firm over 10 practitioners © and/or international affiliation Medium. professional services firm from 3 to 10 practitioners Small professional services firm up to 2 practitioners operator Independent _ technical 1 person acting individually (typist, accountant, book keeper, etc.) Large financial services over 25 employees or premises over 300 square metres .. Medium financial ‘services from 6 to 25 employees Small financial services up to 5 employees Other professional and_ technical services . .. PRIVATE EDUCATION HEALTH AND ENTERTAINMENT SERVICES Private education institutions, inclu- ding universities, museums, nur- series, primary and secondary schools, professional — training centres/polytechnic institutes, private Health clinics and doctor's surgeries;. consulting offices of doctors, dentists, physiothera- pists, psychologists and other health professionals, herbalists and traditional medicine practi- tioners, funeral homes, enter- tainment facilities — including cinema, theatre, video show/ amusement arcade, juke box arcade, games machines arcade/ Sports club, gym: Private higher education institu- tion any type of private univer- sity, college or higher education institution a . Large private education institution over 100 pupils or fees over KSh. 50,000 per year .. Medium private education institu- tion from 31 to 100 pupils or fees from KSh.30,001 to KSh. 50,000 per year Small private educational facility up to 30 pupils or fees up to KSh.30,000 per year .. Large private health facility hospi- tal, clinic, nursing home, provi- ding overnight accommodation, over 30 beds, funeral home .. Medium private health facility from 11 to 30 beds, funeral home _Smail private health facility up to 10 beds, funeral home Health clinic; doctor’s surgery doctor, dentist, physiotherapist, psychologist etc, consulting office, no overnight accommodation available Traditional health services, herba- . list, traditional healer, etc Base value 95 45 15 70 10 Approved fees and charges KSh. (500) 45,000 22,500 10,000 3,500 47,500 32,500 22,500 3,500 (500) 22,500 15,000 7,500 5,000 35,000 22,500 15,000 5,000 - 4,000 Brims code 755 795 815 By Order of the Municipal Council of Vihiga. ScHEDULE—{Conid,) Categories of business Large entertainment _facility, cinema, theatre, video show over 100 seats amusement, juke box, games machines arcades over 10 machines, sports club, gym over 50.members_.. . . Medium entertainment _facility from 50 to 100 seats/from 4 to 10 machines/from 16 to SO members Small entertainment facility up to seats/up to 3 machines/up to 15 members Other education, health and entertainment services INDUSTRIAL PLANTS, FACTORIES, WorksHors, CONTRACTORS Manufacture, process and assem- bly of products, vehicles, machi- nery and ‘equipment, contrac- tors of new building, construc- tion and old buildings restora- tion and service repair: Large industrial plant over 75 employees or premises over 2,500 square metres .. Medium industrial plant up to 15 employees or premises up to 100 square metres .. .. Large workshop/service __ repair contractor over 20 employees or premises over 500 square metres Medium workshop, service repair contractor from 6 to 20 empio- yees or premises from 25 square metres to 500 square metres. Small workshop, service repair contractor up to 5 employees or premises up to 25 square- metres Other manufacturer, workshop, factory, contractor . Dated the 29th December, 1999. Approved Base fees and value charges KSh. "45 22,500 25 12,500 15 7,500 8 4,000 (500) 100 50,000 40 20,000 50 25,000 20 10,000 7 3,500 7 3,500 D. S. OMUKAGA, Town Clerk.