The National Assembly has approved the County Governments (Revenue Raising Process) Bill (National Assembly Bill No. 11 of 2023)

The Bill seeks to provide for the process to be followed by County Governments in the exercise of their power under Articles 209 and Article 210 of the constitution to impose, vary or waive taxes, fees, and levies among other charges.

The Bill gives effect to the constitutional requirement of Article 209(5) of the Constitution by defining the manner in which the national government, through the National Treasury may exercise its policy oversight role and it establishes the process whereby the county governments may exercise their taxation authority.

It further regulates the exercise by county governments of their power to impose taxes, levies and duties by providing for the compliance by a proposed county government tax, fee, levy or charge with the Constitution and the provisions of this Bill and to ensure that county government proposals are dealt with in accordance with Article 6(2) of the Constitution.