Article 192 of the Constitution of Uganda : Collection of taxes by local governments
Finances of local governments
192.Collection of taxes by local governments
Parliament shall by law provide—
(a)for the taxes that may be collected by a local government for or on behalf of the Government for payment into the Consolidated Fund;
(b)for a local government to retain for the purposes of its functions and services, a specified proportion of the revenues collected for or on behalf of the Government from the district.