Article 191: Local government powers to collect taxes
Finances of local governments
191.Power to levy and appropriate taxes
(1)Local governments shall have power to levy, charge, collect and appropriate fees and taxes in accordance with any law enacted by Parliament by virtue of Article 152 of this Constitution.
(2)The fees and taxes to be levied, charged, collected and appropriated under clause (1) of this Article shall consist of rents, rates, royalties, stamp duties, cess, fees on registration and licensing and any other fees and taxes that Parliament may prescribe.
(3)No appropriation of funds by a local government shall be made unless approved in a budget by its council.
(4)Parliament shall by law make provision for tax appeals in relation to taxes to which this Article applies.
Summary
Local governments in Uganda can charge and collect their own fees and taxes, but only as allowed by national law passed by Parliament. These can inclu...
AI-generated summary for reference only