REVISED TRADING LICENCE RATES

Following the traders outcry regarding the high rates of trade licences, the ministry of Trade, Industry and Cooperatives held consultations with the various stake holders and undertook a review of trade licence rates stipulated in statutory instrument No. 2 of 2011 amended on 1st November 2011.

The Minister announced that in accordance with a new schedule gazette under statutory instrument No 54 of 2011, the old rates were reduced by 25% with effect from 1st January 2012, as per the schedule below and accordingly appealed to the traders to pay their trade licence for the year 2011, basing on the old rate in the schedule of statutory instrument No 2 of 2011.

Part C

Nature of Business or Trade

SHEDULE FOR NEW TRADE LICENCING RATES FOR KAMPALA CAPITAL CITY AUTHORITY(KCCA)

Grade 1

Grade II

OLD RATES

NEW RATES

OLD RATES

NEW RATES

SI2011 NO 02

SI 2011 NO54

SI 2011 NO02

SI2011 NO54

1

Wholesalers

665,000

498,750

315,000

236,250

2

Retailers

280,000

210,000

105,000

78,750

3

Wood workshop

175,000

131,250

4

Metal Workshop

175,000

131,250

84,000

63,000

5

Brick/Block/Concrete Products Workshop

147,000

110,250

75,000

56,250

6

Cottage Industry

175,000

131,250

120,000

90,000

7

Warehouse/deport

560,000

420,000

175,000

131,000

8

Showroom

420,000

315,000

280,000

210,000

9

Supermarket

1,500,000

1,125,000

1,500,000

1,125,000

10

Grocery

700,000

525,000

410,000

307,500

11

Boutique Beauty Saloon

280,000

210,000

175,000

131,250

12

Office

230,000

172,500

100,000

75,000

AGENCY AND REPRESENTATIVE BUSINESS

13

Agencies

400,000

300,000

200,000

150,000

14

Clearing and Forwarding

800,000

600,000

420,000

315,000

15

Manufacturer’s Representative

400,000

300,000

220,000

165,000

16

Commission Agents

900,000

675,000

480,000

360,000

17

Travel and Tour Agent

450,000

337,500

200,000

150,000

18

Transport

550,000

412,500

300,000

225,000

FINANCIAL INSTITUTION BUSINESS

19

Insurance Company

1,250,000

937,500

850,000

637,500

20

Banks

1,800,000

1,350,000

1,000,000

750,000

21

Money Lending and Savings Institution

650,000

487,500

350,000

262,500

22

Foreign Exchange Bureau

1,000,000

750,000

550,000

412,500

23

ATM Machine

350,000

262,500

250,000

187,500

PROFESSIONAL AND CONSULTANCY BUSINESS

24

Business Consultants

450,000

337,500

250,000

187,500

25

Legal Firm

450,000

337,500

300,000

225,000

26

Auditors/Accountants/Tax Consultants

450,000

337,500

300,000

225,000

27

Surveyors/Engineers/Valuers/Architects

750,000

562,500

450,000

337,500

28

Security Investigation Companies

800,000

600,000

500,000

375,000

29

Auctioneers/Bailiffs/Court Brokers

450,000

337,500

300,000

225,000

30

Events Management Companies

600,000

450,000

350,000

262,500

31

Fumigation Firms

200,000

150,000

150,000

112,500

32

Cleaning Services

500,000

375,000

300,000

225,000

HEALTH AND MEDICAL BUSINESS

33

Clinics

400,000

300,000

210,000

157,500

34

Maternity Home

400,000

300,000

10,000

7,500

35

Pharmacy

800,000

600,000

420,000

315,000

36

Private Hospital

900,000

675,000

450,000

337,500

37

Drug Store

220,000

165,000

180,000

135,000

38

Nursing Home

400,000

300,000

210,000

157,500

EDUCATION INSTITUTION BUSINESS

39

Driving School

250,000

187,500

200,000

150,000

40

Tertiary Institute

300,000

225,000

200,000

150,000

41

Nursery School

180,000

135,000

80,000

60,000

42

Private Primary School

420,000

315,000

250,000

187,500

43

Private Secondary School

500,000

375,000

250,000

187,500

44

Private University

1,500,000

1,125,000

1,500,000

1,125,000

45

Day Care Center

180,000

135,000

100,000

75,000

PRINTING OR PUBLISHING House Business

46

Printing and Publishing

550,000

412,500

350,000

262,500

CONSTRUCTION BUSINESS

47

Construction Company

1,000,000

750,000

700,000

525,000

SECURITY INVESTIGATION AND GUARD BUSINESS

48

Security Firm

1,000,000

750,000

700,000

525,000

49

Investigation Firm

700,000

525,000

280,000

210,000

GARAGE AND WORKSHOPS

50

Motor Vehicle Garage

700,000

525,000

350,000

262,500

51

Motor Cycle Generator Repair Garage

300,000

225,000

170,000

127,500

52

Other Service/Repair Workshop

250,000

187,500

100,000

75,000

HOTELS

53

Hotel Business (3 Stairs and Above)

1,600,000

1,200,000

50,000

37,500

54

Hotel Business (Less than 3 Stairs)

850,000

637,500

70,000

52,500

LODGES/GUEST HOUSES

55

Lodges (20 Rooms and Above)

400,000

300,000

250,000

187,500

56

Lodges (Less than 20 Rooms)

280,000

210,000

200,000

150,000

57

Guest House

400,000

300,000

300,000

225,000

HOSTELS

58

Hostels (100 Rooms and Above)

1,300,000

975,000

900,000

675,000

59

Hostels (More than 50 Rooms but Less Than 100 Rooms)

400,000

300,000

250,000

187,500

60

Hostels (Less Than 50 Rooms)

250,000

187,500

180,000

135,000

61

Apartments

1,000,000

750,000

500,000

375,000

62

Grinding Mills

300,000

225,000

80,000

60,000

RECREATTION/ENTERTAINMENT

63

Bar/Pub/Inn Etc

250,000

187,500

150,000

112,500

64

Entertainment Venue/Theatre/Disco/Hall/Video Hall

300,000

225,000

200,000

150,000

65

Night Club

500,000

375,000

250,000

187,500

66

Members Club

250,000

187,500

100,000

75,000

67

Restaurant

250,000

187,500

120,000

90,000

68

Eating House

250,000

187,500

80,000

60,000

OTHERS

69

Radio Station

2,000,000

1,500,000

1,000,000

750,000

70

Casino

2,000,000

1,500,000

1,000,000

750,000

71

Satellite Connection

2,000,000

1,500,000

1,300,000

975,000

72

Lottery

2,200,000

1,650,000

2,000,000

1,500,000

73

Private Car Park

450,000

337,500

200,000

150,000

74

Slot Machine

500,000

375,000

400,000

300,000

75

Bakery

380,000

285,000

100,000

75,000

76

Butchery

250,000

187,500

120,000

90,000

77

Small Cottage Industry

150,000

112,500

60,000

45,000

78

Dry Cleaner Large

500,000

375,000

150,000

112,500

79

Dobi

100,000

75,000

50,000

37,500

80

Kiosk

100,000

75,000

20,000

15,000

81

Photo Booth

50,000

37,500

30,000

22,500

82

Car Washing Bay

220,000

165,000

80,000

60,000

83

Internet Café

300,000

225,000

200,000

150,000

84

Flower Selling

200,000

150,000

150,000

112,500

85

Decorator

200,000

150,000

150,000

112,500

86

Website Design

370,000

277,500

200,000

150,000

87

Herbal /Local Medicine

350,000

262,500

50,000

37,500

88

Imaging Company

200,000

150,000

150,000

112,500

89

Engraver

370,000

277,500

200,000

150,000

90

Pool Table

250,000

187,500

100,000

75,000

91

Scrap Dealers

200,000

150,000

100,000

75,000

92

Garbage Collectors

500,000

375,000

250,000

187,500

93

Event Managers

700,000

525,000

300,000

225,000

94

Catering Business

300,000

225,000

200,000

150,000

95

Mineral Dealers

500,000

375,000

400,000

300,000

96

Power Generation

3,500,000

2,625,000

3,500,000

2,625,000

97

Power Distribution

3,500,000

2,625,000

3,500,000

2,625,000

98

Private Public Toilets and Bath Rooms

250,000

187,500

100,000

75,000

99

Funeral Services

450,000

337,500

250,000

187,500

100

Private Fire Fighting

350,000

262,500

200,000

150,000

101

Car Special Hire Services

350,000

262,500

150,000

112,500

102

IT Solutions

250,000

187,500

200,000

150,000

103

Mobile Network Services Providers

3,000,000

2,250,000

3,000,000

2,250,000

104

Hawker

150,000

112,500

80,000

60,000

105

Transfer of Licence Fee

10,000

7,500

10,000

7,500

106

Duplicate Licence Fee

10,000

7,500

10,000

7,500

Note: The Trading licence fees are collected together with Local service Tax as per S.9(9) of Part III of the general Provisions Relating to Local Government Hotel Tax and Local Service Tax