	LOCAL GOVERNMENT BULLETIN
	Published by Authority
No. 22	MONDAY, 20TH AUGUST	2024
	SUMMARY OF CONTENTGeneral	Page 01

REPUBLIC OF GHANA

Imposition of Rates and Fee-Fixing Resolution, 2024 — Sunyani West Municipal Assembly .. .. .. 000

GENERAL

IMPOSITION OF RATES AND FEE-FIXING RESOLUTION FOR 2024 SUNYANI MUNICIPAL ASSEMBLY,

UNDER LOCAL GOVERNANCE ACT 2016, ACT 936

SUNYANI WEST MUNICIPAL ASSEMBLY

SCHEDULE II: REVENUE UPPER LIMITS
LICENCES/PERMITS

*SubItem***	*CoACode***	*Description of Item*	*Frequency/Measure***	*2024*
1 1422111 Abattoir (Private) CAT A – Slaughter House (Small)			Per Annum	187.00
CAT B – Others2 1422011 Adinkra Designers/Kente/ Smock Weavers & Sellers			Per Annum	95.00 –
CAT A – Sellers Only (Large)				260.00
CAT B – Sellers Only (Medium)				156.00
CAT C – Sellers Only (Small)4 1422046 Advertising Companies CAT A – Platinum (minimum of 10 staff)			Per Annum	104.00- 1,556.00
CAT B – Gold (minimum of 5 staff)				1,141.00
CAT C – Silver (minimum of 3 staff)				695.00

BUSINESS LICENCES

*SubItem***	*CoACode***	*Description of Item*	*Frequency/Measure***	*2024*
5	1422170 Agro Chemical/Farm Inputs Dealers		Per Annum	–
	CAT A – Distributors & Retailers			545.00
	CAT B – Manufacturers			384.00
	CAT C – Importers			311.00
	CAT D – Distributors			259.00
6	CAT E – Retailers1422170 Agro Machine Dealers		Per Annum	235.00-
	CAT A – Manufacturers			572.00
	CAT B – Importers			778.00
7	CAT C – Retailers1422032 Akpeteshie (liquor) Dealers		Per Annum	208.00-
i.	Manufacturers (Distillers)CAT A – Large Scale			104.00
	CAT B – Medium Scale			520.00
ii.	CAT C – Small ScaleDistributors CAT A – Large scale			311.00- 1,037.00
	CAT B – Medium Scale			208.00
iii.	CAT C – Small ScaleHome Based/Farm Site CAT A – Pito (daily brewing)			104.00- 78.00
	CAT B – Palm Wine Tappers			52.00
iv.8	Akpeteshie Sellers Only1422277 Aluminium Fabricators (Doors/Windows) CAT A – Large Scale		Per Annum	95.00 2,074.00
	CAT B – Medium Scale			1,867.00
	CAT C – Small Scale			1,037.00
9	CAT D – Others1422112 Aluminium Pot Dealers (‘Dadesen’)		Per Annum	311.10
	CAT A – Manufacturers			208.00
	CAT B – Distributors			208.00
10	CAT C – Retailers1422021 Aluminium Manufacturing		Per Annum	118.00-
	CAT C – Roofing Sheets only			7,778.00
11	CAT D – Saucepan1422112 Aluminium Product Retailers		Per Annum	4,667.00-
	Category A – Store (Large)			156.00
	Category B – Container/Kiosk (Medium)			104.00
12	Category C – Table Top (Small)1422162 Art Gallery		Per Annum	78.00-
	CAT A – Own Facility with multi-services			311.00
	CAT B – Own Facility with limited-services			208.00
	CAT C – Own Facility only			208.00
	CAT D – Rented space			156.00

*SubItem***	*CoACode***	*Description of Item*	*Frequency/Measure***	*2024*
13 1422163 Arts & Handicraft Dealers CAT A – Producers (Large)			Per Annum	935.00
CAT B – Producers (Medium)				467.00
CAT C – Producers (Small)				208.00
CAT D – Retailers Only				363.00
CAT E – Container/Kiosk				311.00
CAT F – Table Top14 1422052 Auto Mechanics/ Electricians/Sprayers Etc.			Per Annum	156.00-
i. Air Condition Mechanics					–
CAT A – Formal Company					623.00
CAT B – Informal Garage with Shop					260.00
CAT C – Shop					260.00
CAT D – Othersii. Arc Welders CAT A – Fuel and Water Tankers; Truck Builders CAT B – Light vehicle repairs, Container Shops and Iron Gates					208.00- 467.00 235.00
iii. Argon (Aluminium) Weldersiv. Auto Body Repairers			156.00		–
CAT A – Formal Company					2,074.00
CAT B – Informal Garage with Shop CAT C – Informal Garage without Shopi.Small					1,556.00 1,037.00
ii.Meduimv. Auto Electricians CAT A – With Battery Charging					311.00- 104.00
CAT B – Without Battery Chargingvi. Auto Mechanics CAT A – Light Duty Trucks (3 to 5 tonnes)					78.00- 156.00
CAT B – Light Duty Vehicles (Below 3 tonnes)vii. Auto Sprayers CAT A – Spraying with Oven					104.00- 467.00
CAT B – Spraying without Ovenviii. Auto Upholstery CAT A – Moulding and Seat Cover Sewing					363.00- 104.00
CAT B – Seat Cover Sewingix. Vulcanisers CAT A – Tyre Repairs, Wheel Balancing, Alignment and Washing Bay					78.00- 156.00
CAT B – Tyre Repairs, Wheel Balancingand Alignment					104.00
CAT C – Wheel Balancing and Alignment					78.00
CAT D – Tyre Repairs only					63.00
x. Brake Specialist					78.00

Sub CoA Description of Item Frequency/ 2024

Item Code Measure

xi. Carburettor Specialist		78.00
xii. Plastic Welders and Fabricators		78.00
xiii. Radiator Specialist		78.00
xiv. Multiple Service Providers for Auto Works		156.00
xv. Windscreen Repairers		–
CAT ‘A’		104.00
CAT ‘B’		83.00
CAT ‘C’		63.00
15 1422270 Automobile & Part Dealers Per Annum		–
A.	Automobile Companies	–
i.	Vehicle Importers/Sales (Brand New)	–
	CAT A – Vehicle Assembling and Sale	23,333.00
	CAT B – Heavy Duty Equipment/Vehicle Sales	9,333.00
	CAT C – Light Duty Equipment/Vehicle Sales	4,148.00
ii.	Saloon and Sub Urban Vehicles (SUVs) Sales	–
	CAT A – Large Scale (Branded Companies)	9,333.00
	CAT B – Medium Scale (Unbranded Companies)	7,000.00
	CAT C – Small Scale (Unbranded Companies)	4,667.00
	CAT D – Sales Outlets with showrooms	2,074.00
iii.	Used Vehicle Sales (Second-hand Car Dealers)	–
	CAT A – Large Scale (Above 50 Vehicles)	2,074.00
	CAT B – Medium Scale (20-49 Vehicles)	2,074.00
	CAT C – Small Scale (Below 20 Vehicles)	1,037.00
iv.	Heavy Equipment Hiring Services	–
	CAT B – Mining Equipment (Small)	9,333.00
	CAT C – Construction Equipment
	(Road & Building – Large)	7,000.00
	CAT D – Construction Equipment
	(Road & Building – Small)	4,667.00
16	1422270 Bolt and Nut Dealers	–
	CAT A – Shop	104.00
17	CAT B – Table Top1422270 Spare Parts Sales Outlets (New)	95.00-
CAT A – Importers/Wholesalers Only		935.00
CAT C – Retailers (Large)		311.00
CAT D – Retailers (Medium)		208.00
CAT E – Retailers (Small)		104.00
18	1422270 Spare Parts Sales Outlets(Second-hand)	–

CAT A – Second-Hand Engine Shops 572.00

CAT B – Retailers (Large) 311.00

CAT C – Retailers (Medium) 208.00

CAT D – Retailers (Small) 118.00

CAT E – Kiosk/Table Top 78.00

1422270 Tyre/Battery Dealers – New – CAT A – Wholesale 1,867.00

CAT C – Retail (Large) 1,037.00

CAT A – Wholesale	1,763.00
CAT B – Retail (Large)	935.00
CAT C – Retail (Medium)	311.00
CAT D – Retail (Small)	104.00
21 1422270 Windscreen Dealers		–
CAT ‘A’		260.00
CAT ‘B’		178.00
CAT ‘C’22 1422279 Bags and Suitcases Dealers CAT A – Large Scale	Per Annum	104.00- 208.00
CAT B – Medium Scale		208.00
CAT C – Small Scale23 1422168 Barbering Shop (floor space and number of points) CAT A – Large Shop (above 5 points)	Per Annum	156.00 311.00
CAT B – Medium Shop (3-5 points)		208.00
CAT C – Small Shop (1-2 points)		156.00
CAT D – Mobile Operators		78.00
CAT E – Barbering accessory shop24 1422009 Bakeries	Per Annum	104.00-
CAT A – Large Scale (Industrial operations)	778.00
CAT B – Medium Scale	311.00
CAT C – Small Scale	156.00
25 1422067 Beer/Wine/Spirits/Soft Drinks SalesCAT A – Depots	Per Annum	1,712.00
CAT C – Wholesale		520.00
CAT E – Retail (Medium)26 1422010 Bicycles/Tricycles/Motorcycles Dealers (Brand New)	Per Annum	389.00 –
CAT B – Sales Outlets (Large)		778.00
CAT C – Sales Outlets (Small-Medium)		208.00
CAT D – Tricycles Only		208.00
CAT E – Bicycles Only27 1422010 Bicycles/Tricycles/Motorcycle Dealers (Second-hand)	Per Annum	265.00
CAT A – Large Scale		311.00
CAT B – Medium Scale		208.00
CAT C – Small Scale		156.00
28 1422010 Bicycles/Tricycles/Motorcycles Parts Sales	Per Annum	–
CAT A – Multiple Products		260.00
CAT B – Motorcycle/Tricycle with Parts		235.00
CAT C – Motorcycle/Tricycles		195.00
CAT D – Bicycle with Parts		156.00
CAT E – Bicycles		104.00

20

*Sub*	*CoA*	*Description of Item*	*Frequency/*	*2024*
*Item*	*Code*		*Measure*

1422270 Tyre/Battery Dealers – Used –

*SubItem***	*CoACode***	*Description of Item*	*Frequency/Measure***	*2024*
29	1422052 Bicycle Tricycle/ Motorcycle Repairers		Per Annum	–
	CAT A – Tricycle			63.00
	CAT B – Motorcycle			63.00
30	CAT C – Bicycle1422040 Bill Boards/Outdoor Adverts		Dependent on class of access	16.00-
i.	Bill Boards (e.g. Road Arches, Unipole spectacular, LEDs, Building wrap orWall Drape signs, Vehicular Adverts, Banners)		Per m2	–
	CAT A – Class A1 (Along First Class Access)			35.00
	CAT B – Class A2 (Along Second Class Access)			31.00
iv.	CAT C – Class A3 (Along Third Class Access) Other AdvertsFlag Poles CAT A – Class A1		Per Annum	27.00- 275.00
	CAT B – Class A2			227.00
v.	CAT C – Class A3Group Directional Signs CAT A – Class A1		Per Annum	208.00 4,081.00
	CAT B – Class A2			3,811.00
	CAT C – Class A3			3,303.00
vi.	Lamp post Adverts (Street Light Poles)		Per Annum	176.00
vii. viii. ix.	PostersStructures on Designated Spectacular Sites Others (Not categorised above)		Per DayFee Ba sed on a Bid / Auction Process Per sq/m per Annum	6.00 30.00
31	1422173 Blacksmith		Per Annum	104.00
32	1422053 Blocks & Concrete Producers		Per Annum
CAT A – Large Scale(Concrete Mixtures and Wares)			2,593.00
CAT B – Large Scale (Machine andmanual for design blocks)			778.00
CAT C – Medium Scale(Machine for blocks only)			675.00
CAT D – Small Scale (Manual blocks only)CAT E – Small Scale (Manual design blocks/columns only)			520.00 363.00
CAT F – Tiles/Pavement Blocks andTerrazzo Works (Chipping)			156.00
33 1422280 Book, Stationery, Office Equipment, Computer & Accessory, etc. Shops CAT A – Book Shops, Stationeries, Office Equipment, Computer & Accessories			Per Annum	4,667.00
CAT B – Computer, Accessories, OfficeEquipment, Stationery				2,593.00

*SubItem***	*CoACode***		*Description of Item*	*Frequency/Measure***	*2024*
CAT C – Computer & Accessories, Office Equipment				2,074.00
CAT D – Medium size of CAT C				1,037.00
CAT E – Book Shops, Stationeries				1,556.00
CAT F – Stationeries, Office Equipment				520.00
CAT G – Medium size of CAT E				415.00
CAT H – Office Equipment Only				311.00
CAT I – Stationery Only				260.00
CAT J – Books Only				156.00
CAT K – Table Top/Truck Pusher				78.00
CAT L – Mobile Vans				208.00
34	1422273 Boutiques (Including African Wear)CAT A – Large Scale			Per Annum	2,074.00
	CAT B – Medium Scale				726.00
	CAT C – Small Scale				363.00
	CAT D – Branches of CAT A & B				166.00
	CAT E – Others				73.00
35	1422113		Bridal HomesCAT ‘A’	Per Annum	– 1,037.00
			CAT ‘B’Butcher’s Licence	Per Annum /	520.00
			CAT A – Master Butcher	Per Butcher	-95.00
36		CAT B – Butcher1422176 Building Material Dealers		Per Annum	63.00-
	A	Hardware (Distributor/ Wholesaler)			–
		CAT B – Distributor/Wholesaler (Medium)			3,630.00
		CAT C – Wholesaler (Medium)			1,556.00
37		CAT D – Wholesaler (Small)1422008 Business Centres		Per Annum	623.00-
		CAT A – Internet, Word Processing, Printing and Copying Services plus above 20Work stations with Internet Service Retailing			4,667.00
		CAT B – Internet, Word Processing, Printing and Copying Services plus above 20Work stations			2,074.00
		CAT C – Internet, Word Processing, Printingand Copying Services plus 11-20 Work stations			311.00
		CAT D – Internet, Word Processing, Printing and Copying Services plus below 11Work stations			146.00
		CAT E – Secretarial Services (Word Processing,Printing and Copying Services)			146.00

*SubItem***	*CoACode***	*Description of Item*	*Frequency/Measure***	*2024*
38 1422178 Car Washing Bay			Per Annum	–
CAT A – Jet Washing, Restaurant and
Drinking Facility				260.00
CAT B – Jet Washing and Drinking Facility				208.00
CAT C – Jet Washing Only				156.00
CAT D – Manual Washing (Medium)				1,074.00
CAT E – Manual Washing (Small)39 1422181 Contracted Caterers (e.g. School Feeding) CAT A – Above 1,000 pupils			Per Annum	83.00 415.00
CAT B – Above 500 to 1,000 pupils				311.00
CAT C – Up to 500 pupils40 1422287 CD Sellers (Audio/Video) CAT A – Shops			Per Annum	208.00- 260.00
CAT B – Table Tops				78.00
CAT C – Mobile Vans41 1422184 Ceramics/Pottery Producers/Sellers CAT ‘A’			Per annum	45.00 104.00
CAT ‘B’42 1422185 Ceremonial Hiring Services CAT A – Multi Services CAT B – Canopies , Chairs, Tables, cutlery, Glasses, Plates, Serving Trays			Per Annum	52.00 5,185.00 935.00
CAT C – Canopies, Chairs, Tables				467.00
CAT D – Single Item of above				104.00
CAT E – Recreational/social facilities (Large)				830.00
CAT H – Spinners (Large)				125.00
CAT I – Spinners (Small)				95.00
CAT J – Live Band				208.00
CAT K – Musical/Dance Groups43 1422187 Cigarette Dealers CAT A – Importers/Wholesalers			Per Annum	208.00- 5,185.00
CAT B – Distributors				1,556.00
CAT C – Retailers				935.00
44 1422054 Cleaning Companies			Per Annum	–
CAT A – Household/Office (Large)				2,074.00
CAT B – Household/Office (Medium)				1,400.00
CAT C – Household/Office (Small)				778.00
CAT D – Household/Office (Very Small)				363.00
45 1422059 Cocoa Residue Buying Companies			Per Annum	–
CAT ‘A’				467.00
CAT ‘B’				363.00
46 1422190 Coffee/Cashew Buying Companies			Per Annum	–
CAT A – Large Scale (Mother Company)				2,593.00
CAT B – Medium Scale (Mother Company)				778.00
CAT C – Small Scale (Agent)				260.00

*SubItem***	*CoACode***	*Description of Item*	*Frequency/Measure***	*2024*
iii.	Non-Importers with Containerised Cold Storage Facilities (Local)			–
	CAT A – 40 Footer Container			1,323.00
	CAT B – 20 Footer Container			467.00
	CAT C – Below 20 Footer Container			311.00
47	CAT D – Fabricated facility (Retail Large)1422045 Commercial Houses/Departmental Stores		Per Annum	104.00-
	CAT D – Large Supermarkets			1,297.00
	CAT E – Medium Supermarkets			1,037.00
	CAT F – Small Supermarkets			632.00
	CAT G – Neighbourhood Shops			260.00
48	CAT H – Containers/Small Shops1422193 Commercialised State Companies/ Corporations CAT C – Branch Offices		Per Annum	104.00 4,667.00
	CAT D – District Offices			3,889.00
49	CAT E – Local Offices1422066 Commissioner of Oath/Letter Writers		Per Annum	1,037.00-
	CAT ‘A’			95.00
50	CAT ‘B’1422159 Communication Mast Operating Licence		Per Annum /per mast	63.00-
	CAT A – 1-10 Masts			1,660.00
	CAT B – 11-20 Masts			1,012.00
	CAT C – 21-30 Masts			856.00
	CAT D – 31-40 Masts			607.00
51	CAT E – Above 40 Masts1422052 Computer/Accessories/ Office Equipment Repairs CAT A – Large Scale		Per Annum	405.00 935.00
	CAT B – Medium Scale			467.00
52	CAT C – Small Scale1422194 Condiments/Confectioneries (e.g. Biscuits, toffees and spices) CAT A – Wholesale		Per Annum	208.00 363.00
	CAT B – Retail			208.00
53 0	CAT C – Table Top1422281 Artisans e.g.Masons, Carpenters, Plumbers, Electricians, Painters, Steel Benders, Tile Layers etc. CAT ‘A’		Per Annum	52.00 104.00
	CAT ‘B’Contractors/Suppliers (Registration) A. CAT A – Roads and Bridge Works		Onetime	52.00- –

*Sub Item*	*CoA Code*	*Description of Item*		*Frequency/ Measure*	*2024*
	i.	Class A			–
		A1			1,634.00
		A2			1,350.00
		A3			778.00
	ii.	A4Class B B1			467.00- 1,245.00
		B2			830.00
		B3			520.00
	iii.	B4Class S S1			311.00- 1,167.00
		S2			778.00
		S3			390.00
	B.	S4CAT B – Building/Civil Works			235.00-
	i.	Class D			–
		D1			1,167.00
		D2			623.00
		D3			311.00
D4			1	156.00
ii.		Class K			–
		K1			1,245.00
		K2			830.00
		K3			520.00
C.		K4CAT C – Electrical Works (Class E) E1			311.00- 280.00
		E2			187.00
		E3			95.00
D.		E4CAT D – Plumbing Works (Class G) CAT A – G1			80.00- – 350.00
		CAT B – G2			95.00
E.		CAT C – G3All Other Contractors CAT A – Assembly Revenue Contractors			50.00- 780.00
		CAT B – Private Revenue Contractors			625.00
		CAT C – Disinfestation Agencies			208.00
		CAT D – Agents of Utility CompanyContractors’ Licence (Renewal)		Per Annum	208.00

CAT A – Roads and Bridge Works –

*Sub Item*	*CoA Code*	*Description of Item*	*Frequency/ Measure*	*2024*
	i.	Class A		–
		A1		972.00
		A2		650.00
		A3		390.00
	ii.	A4Class B B1		235.00- 972.00
		B2		650.00
		B3		390.00
	iii.	B4Class S S1		235.00- 583.00
		S2		390.00
		S3		194.00
	B.	S4CAT B – Building/Civil Works		117.00-
	i.	Class D		–
		D1		585.00
		D2		311.00
		D3		208.00
	ii.	D4Class K K1		156.00- 623.00
		K2		467.00
		K3		194.00
	C.	K4 `CAT C – Electrical Works (Class E) E1		156.00 125.00
		E2		95.00
		E3		80.00
	D.	E4CAT D – Plumbing Works (Class G) CAT A – G1		50.00- 187.00
		CAT B – G2		47.00
	E.	CAT C – G3All Other Contractors CAT A – Assembly Revenue Contractors		15.00- 520.00
		CAT B – Private Revenue Contractors		311.00
		CAT C – Disinfestation Agencies		117.00
54	1422196	CAT D – Agents of Utility CompanyCooking/Household Utensil Sales	Per Annum	95.00-
		CAT ‘A’		280.00
		CAT ‘B’		187.00
		CAT ‘C’		125.00

Sub CoA Description of Item Frequency/ 2024

Item Code Measure

A.	i. Pre-school Facilities		–
	CAT A – Day Care/Crèche/
	Nursery/KG/ preschool		1,712.00
	CAT B – Day Care/Crèche/Nursery/
	KG middle Class
	CAT C – Day Care/Crèche/Nursery		570.00
B.	CAT D – Day Care/Crèche		311.00
i.	CAT E – Day Care or Crèche or
	Nursery or KG only		156.00
–	ii. Primary Schools/Junior High Schools		–
	CAT ‘A’		1,712.00
–	CAT ‘B’		311.00
	CAT ‘C		208.00
	iii. Senior High/Technical Schools		–
	CAT ‘A’		2,074.00
	CAT ‘B’		1,556.00
	CAT ‘C’		1,037.00
	iv. Training & Vocational Institutions		–
ii.	CAT A – Fashion Designing School		1,245.00
	CAT B – Catering School		778.00
	CAT C – Floral Training School		623.00
	CAT D – Cosmetologist/Beauticians		467.00
iii.	v. Tertiary Schools		–
	CAT A – Chartered Universities
	(Own conferred degree.)		5,392.00
	CAT B – University Colleges/Nursing
	&Midwifery(Affiliated)		3,111.00
iv.	CAT C – Tutorial Colleges (Professional
	Exams eg ACCA,SAT etc)		1,556.00
	CAT D – Academy (Training in Special
	fields eg Football,Dance etc)		778.00
	vi. Computer Schools/ Training Centre		–
C.	CAT A – International		572.00
	CAT B – Local (Large)		311.00
	CAT C – Local (Small)		156.00
	vii. Special Tutoring (Professional Part-Time
	Classes/Remedial School)		935.00
	viii. Media Schools		280.00
D.	ix. Private Library		280.00
64	1422204 Egg Dealers	Per Annum	–
CAT A – Wholesale		208.00
CAT B – Retail Shops		125.00
CAT C – Mobile Retail		95.00

63 1422024 Educational Institutions – Private Per Annum –

Electrical Appliances
(New & Second-hand)	Per Annum	–
CAT A – Importers/Wholesalers		4,667.00
CAT B – Wholesalers		2,800.00
CAT C – Retailers (Large)		2,074.00
CAT D – Retailers – (Small)		1,037.00
CAT E – Table Top		208.00
Electronic/Home Appliances/Shops
(New & Second Hand)	Per Annum	–
CAT A – Importers/Wholesalers (Large)		4,667.00
CAT B – Importers/Wholesalers (Small)		3,267.00
CAT C – Wholesalers cum Retailers (Large)		2,800.00
CAT D – Wholesalers cum Retailers (Small)		2,334.00
CAT E – Retailers
(Shops and Containers – Large)		2,074.00
CAT F – Retailers
(Shops and Containers – Medium)		1,452.00
CAT G – Retailers
(Shops and Containers – Small)		1,245.00
CAT H – Retailers (Table Top – Medium)		467.00
CAT I – Retailers (Table Top – Small)		208.00
Electronic/Home Appliance Parts Dealers	Per Annum
CAT ‘A’		363.00
CAT ‘B’		250.00
CAT ‘C’		156.00
Electronic Media (Radio) Operators	Per Annum
CAT C – District		1,037.00
CAT D – Community		780.00
CAT E – Information Centres (Urban)		208.00
CAT F – Information Centres (Rural) Electronic Media (Television) OperatorsCAT A – Very Large Scale	Per Annum	104.00- 6,535.00
CAT B – Large Scale		5,600.00
CAT C – Medium Scale		3,630.00
CAT D – Small ScaleEmbossment Centres	Per Annum	2,074.00-
CAT A – Vehicle Embossment Company CAT B – Stickers for vehicles and temporary structures – Medium	1,037.00 125.00
CAT C – Stickers for vehicles andtemporary structures – Small	104.00
Fabric Dealers – Manufacturing	Per Annum	–
CAT A – Large Scale	935.00
CAT B – Medium Scale	726.00
CAT C – Small Scale	260.00

Sub CoA Description of Item Frequency/ 2024

Item Code Measure

65 1422205

66 1422207

67 1422207

68 1422147

69 1422021

Sub CoA Description of Item Frequency/ 2024

Item Code Measure

70 1422213 Fabric Dealers – Sales Per Annum –

CAT A – Imports/Wholesale		1,400.00
CAT B – Wholesale and Retail		935.00
CAT C – Wholesale		363.00
CAT D – Retail		208.00
CAT E – Table Top		104.00
1422051 Feed Mills (Poultry, Pets, Fish etc.)
– Production		Per Annum	–
CAT ‘A’			1,037.00
CAT ‘B’			467.00
CAT ‘C’			363.00
1422282 Feed Sellers (Poultry, Pets, Fish etc.)		Per Annum	–
CAT A – Wholesalers		311.00
CAT B – Distributors		208.00
CAT C – Retailers		156.00
1422146 Film Production/Distribution		Per Annum	–
CAT A – Film Production cum Distribution		1,037.00
CAT B – Film Production		935.00
CAT C – Film Distribution		572.00
CAT D – Small Scale of CAT B or C		311.00
B. 1422044 Financial Institutions (Banking)		Per Annum	–
	CAT D – Universal bank/District Office	5,445.00
	CAT E – Agency Office	4,667.00
	CAT F – Rural Bank	1,763.00
	CAT G – Agency Office (Rural Bank)	830.00
C.	CAT H – Mobilisation Centres/Vans	363.00
i.	Savings and Loans Compnies & Finance Houses	–
	CAT A – Head Office	1,556.00
	CAT B – Branch	778.00
	CAT C – Agency	520.00
	CAT D – Mobilisation Centre	311.00
	CAT E – Loan/Business Centre	125.00
ii.	Microcredit/Money Lenders	–
	CAT ‘A’	935.00
	CAT ‘B’	467.00
	CAT ‘C’	467.00
	Mobile Money	–
	CAT ‘A’	208.00
	CAT ‘B’	125.00
E.	Forex Bureaus	520.00
	Stand Alone ATMs	520.00
1422044 Non – Financial Institutions –

76 A. 1422044 Insurance Companies Per Annum –

77 1422044 Re-insurance 5,185.00

*SubItem***	*CoACode***	*Description of Item*	*Frequency/Measure***	*2024*
Non – Life Insurance			–
CAT A – Branch Office			2,074.00
CAT B – Agency Office			1,037.00
Life Insurance			–
CAT A- Branch Office			1,037.00
CAT B- Agency Office			726.00
Floral and Allied Products			–
CAT C – Natural (Small Scale)			104.00
CAT D – Artificial (Large Scale)			130.00
CAT E – Artificial (Small Scale)			63.00
78A.	1422091 Foreign Trade Goods Dealers) Exporters of General Goods CAT A – Timber		Per Annum	— 3,111.00
	CAT B – Cash Crops			2,074.00
	CAT C – Food Crops			1,712.00
	CAT D – African Clothing/Ornaments			1,297.00
79	CAT F – Footwear Funeral Related Business1422123 Burial Grounds/Funeral Homes/		Per Annum	390.00-
Mortuaries – Private			–
i Burial Grounds			2,074.00
ii Funeral HomesCAT A – Advance Activities: Cold Storage room + Preparation of Body For burial, Autopsy and Others			– 3,630.00
CAT B – Basic Activities: Cold Storageroom + Preparation of Body for Burial			2,074.00
CAT C – Cold Storage for Remains (Morgue)			1,556.00

1422123 Funeral – Undertaker’s Licence – CAT ‘A’ 00

CAT ‘B’ 363.00

1422217 Furniture Showroom –

CAT A – Large Scale	3,267.00
CAT B – Medium Scale	2,593.00
CAT C – Small scale	1,556.00
General Goods – Sales
(e.g. Generator, Water pump,
Chain saw, etc.)	Per Annum	780.00
CAT A – Large Scale		780.00
CAT B – Medium Scale		584.00
CAT C – Small Scale		384.00
Gift Shops	Per Annum
CAT A – Large Scale	208.00
CAT B – Medium Scale	156.00
CAT C – Small Scale	104.00

1422218

1422219

*Sub*	*CoA*	*Description of Item*	*Frequency/*	*2024*
*Item*	*Code*		*Measure*

1422220 Glass Sellers (Tinted /Plain) Per Annum

– CAT A – Large Scale 935.00

CAT B – Medium Scale 780.00

CAT C – Small Scale 363.00

1422222 Hair & Beauty Service Providers Per Annum – CAT A – Beauty Parlour and School 1,867.00

CAT B – Beauty Parlour 1,167.00

CAT C – Salon with pedicure,

manicure, braiding/weaving 935.00

CAT D – Big Salon 208.00

CAT E – Small Salon 156.00

CAT F – Braiding and Weaving Only 467.00

CAT G – Braiding Only 156.00

Hawkers Licence Per Month

CAT A – Barbers 13.00

CAT B – Used Shoe Sellers 10.00

CAT C – Used Cloth Sellers 10.00

CAT D – Herbal Medicine Sellers 6.00

CAT E – Watch/Necklace Sellers 7.00

CAT F – Confectionary Sellers 5.00

CAT G – Cloth and Material Sellers 12.00

CAT H – Leather Product Sellers 5.00

CAT I – Foodstuff Sellers 5.00

CAT J – Others Per day 1.00

i. Dental Clinics	–
CAT A – Large Scale	572.00
CAT B – Medium Scale	363.00
CAT C – Small Scale	208.00
ii. Eye Clinics	–
CAT A – Large Scale	311.00
CAT B – Small Scale	156.00
iii. General Clinics	–
CAT A – Specialty Clinics	1,037.00
CAT B – Primary Healthcare	726.00
General Hospitals	–
Primary	1,556.00
vi. Maternity Homes	–
CAT A – Expanded Services	208.00
CAT B – General Services	104.00
vii. Medical Diagnostic Services	–
CAT A – General Services	1,556.00
CAT B – Specialised Services	363.00
CAT C – Ordinary Services	260.00

1422026 Health Facilities – Private Per Annum –

*SubItem***	*CoACode***		*Description of Item*	*Frequency/Measure***	*2024*
	vi.	Physiotherapy Centres		–
		CAT A – Large Scale		467.00
		CAT B – Medium Scale		363.00
viii.		CAT C – Small ScaleLicenced Herbal Medicine Units CAT A – Foreign Clinics and Shops		311.00 2,593.00
		CAT B – Foreign Clinics or Shops		1,556.00
		CAT C – Clinic and Medicine Producers (Local)		1,037.00
		CAT D – Clinic Only (Local)		953.00
		CAT E – Medicine Producers Only (Local)		881.00
		CAT F – Herbal Shops (Local)		363.00
		CAT G – Shop on wheel (Mobile)		570.00
87 1422223 Ice Cream/Yoghurt Dealers Per Annum –
CAT E – Wholesale/Depot				1,400.00
CAT F – Retail				363.00
88 1422224 Interior/Event Decorators Per Annum – CAT A – Companies (Large) 465.00
CAT B – Companies (Medium)				208.00
CAT C – Individuals				104.00
89 1422225 Jewellery Shops Per Annum –
CAT.A – Retail (Large)				1,556.00
CAT B – Retail (Medium)				572.00
CAT C – Retail (Small)				311.00
CAT D – Table Top				156.00
90 1422226 Jewellery Repairers (watches/bracelets, etc.) Per Annum –
CAT ‘A’				104.00
CAT ‘B’				52.00
91 1422227 Key Technicians/Cutters Per Annum 104.00
CAT ‘A’				104.00
92 1422125 Landscapers/Horticulturalists Per Annum – CAT A – Large Scale 208.00
CAT B – Medium Scale				140.00
CAT C – Small Scale				95.00
93 1422054 Laundry Services Per Annum –
CAT A – Large Scale				623.00
CAT B – Medium Scale				311.00
CAT C – Small Scale				104.00
94 1422286 Leather Works Dealers
(Other Non-footwear products)				Per Annum	–
CAT A – Producers (Donkey Skin)					7,000.00
CAT B – Producers (Industrial)					830.00
CAT C – Producers (Handmade Medium)					311.00
CAT D – Sales/Others					104.00

*Sub*	*CoA*	*Description of Item*	*Frequency/*	*2024*
*Item*	*Code*		*Measure*

CAT A – Very large-sized	1,037.00
CAT B – Large-sized	830.00
CAT C – Medium-sized	780.00
CAT D – Small-sized	467.00
CAT E – Very Small-sized	156.00
96 1422016 Lottery Business Operators	Per Annum	–
CAT A – National Lotto Authority		11,407.00
CAT B – National Marketing
Companies/Agents		3,111.00
CAT C – Private Operators		1,037.00
CAT D – Lotto Receiver		415.00
97 1422019 Lumber Business (Including Sawmill)		–
CAT A	9,333.00
CAT B	4,667.00
CAT C	3,111.00
CAT D	1,556.00

95 1422228 Livestock Farms Per Annum –

1422021 Manufacturing/Processing Companies Per Annum – CAT G – Local (Large Scale) 6,483.00

CAT H – Local (Medium Scale) 4,667.00

CAT I – Local (Small Scale) 3,630.00

CAT B – Wholesalers	935.00
CAT C – Retailers (Medium Scale)	467.00
CAT D – Retailers (Small Scale)	260.00

1422050 Mattress/Foam Products Dealers Per Annum – CAT A – Manufacturers 5,600.00

1422229 Media Houses Per Annum –
1. Media Houses Per Annum – CAT A – Large Scale 1,763.00

CAT B – Medium Scale 935.00

CAT C – Small Scale 467.00

CAT D – Others 260.00

101 1422229 Electronic Media (Television) Operators –

CAT A – Very Large Scale	6,534.00
CAT B – Large Scale	5,600.00
CAT C – Medium Scale	3,630.00
CAT D – Small Scale	2,074.00
Printing Houses	–
CAT A – Large Scale	3,630.00
CAT B – Medium Scale	3,111.00
CAT C – Small Scale	1,556.00
CAT D – Binders	780.00
CAT E – Others	311.00
CAT F – Newspaper/Periodicals Vendors	80.00

1422229

*Sub*	*CoA*	*Description of Item*	*Frequency/*	*2024*
*Item*	*Code*		*Measure*

CAT A – Filling Station Sheds/Trailers/
Underground Tanks Moulding	42,000.00
CAT B – Agro Processing Machines
Surface Tanks	3,111.00
CAT C – Domestic Milling Machines	1,037.00
CAT D – Canopies and Scaffolding	623.00
CAT E – Pot, Coal pots and Sheet moulders	311.00
CAT F – Chairs and beds, etc.	235.00

1422285 Metal Fabricators Per Annum –

1422051 Milling Businesses (For Food) Per Annum – CAT A – Above 3 Machines 00

CAT B – 2-3 Machines 125.00

CAT C – 1 Machine Only 63.00

CAT A – Bottled, Sachet & Filtered Water	2,074.00
CAT B – Bottled & Sachet Water	1,556.00
CAT C – Sachet Water	415.00

1422231 Mineral Water Producers Per Annum

1422232 Mineral Water Distribution/Sales Per Annum – CAT A – Depot 00

CAT B – Wholesale 467.00

CAT C – Retail (Large) 260.00

CAT D – Retail (Medium) 156.00

CAT E – Retail (Small) 37.00

107

Assembling/RepairsCAT A – Import/Assembling Wholesale/	Per Annum
Retail/Repairs		2,593.00
CAT B – Import/Wholesale/Retail/Repairs		1,556.00
CAT C – Retail/Repairs		311.00
CAT D – Retail Only		208.00
CAT E – Repairs Only		156.00
CAT F – Repairs Only (Small)		125.00

1422235 Mobile Phone & Accessories Sales/

1422236 Mobile Phone Cards Sales Per Annum

CAT A – Distribution/Retail 167.00

CAT B – Distribution Only 363.00

CAT C – Retail 52.00

1422237 Musical Instrument Sales Per Annum

CAT A – Wholesale/Retail 156.00

CAT B – Retail (Medium) 125.00

CAT C – Retail (Small) 95.00

110

CAT A – International NGOs/CSOs /FBOs	208.00
CAT B – Local NGOs/CSOs/ FBOs	208.00
CAT C – Community NGOs/CSOs /FBOs	100.00

1422127 Non-Governmental Institutions (Renewal) Per Annum

*Sub*	*CoA*	*Description of Item*	*Frequency/*	*2024*
*Item*	*Code*		*Measure*

1422284 Optical Services Per Annum – CAT A – Large Scale 00

CAT B – Medium Scale 156.00

CAT C – Small Scale 104.00

1422241 Pharmaceutical Companies Per Annum –

A Pharmacies –

CAT A – Manufacture Waholesale 3,111.00

CAT B – Wholesale 2,593.00

CAT C – Wholesale & Retail 2,800.00

CAT D – Retail 1,037.00

CAT E – Compounding Pharmacy 520.00

CAT F – Pharmaceutical Raw Material Suppliers 520.00

B Over the Counter Medicine Sellers (OTCMs)

(Licenced Chemical Shops) 260.00

113 1422047 Photographers / Video Operators Per Annum

CAT A – Photo/Video Company with Labs 882.00

CAT B – Photo/Video Company without Labs 882.00

CAT C – Photographic Laboratory 332.00

CAT D – Photo Shops/Studio 208.00

CAT E – Individual video and photography

operators 104.00

114 1422021 Plastic Processing and Manufacturing

Companies Per Annum – CAT D – Polyethylene 311.00

115 1422243 Plastic Product Sales

(Including Water tanks) Per Annum

CAT A – Wholesale (Large) 260.00

CAT B – Wholesale (Small) 208.00

CAT C – Retail (Large) 73.00

CAT D – Retail (Medium) 63.00

CAT E – Retail (Small) 52.00

116 1422246 Poultry Farms		Per Annum
CAT A – Above 2000 Birds			572.00
CAT B – Up to 2000 Birds			467.00
CAT C – Up to 1000 Birds			311.10
CAT D – Up to 500 Birds			156.00
117 1422137 Private Meat Van		Per Annum	104.00
118 1422138 Private Recreational Parks		Per Annum	–
CAT A – Large Scale CAT B – Medium Scale			1,037.00882.00
	CAT C – Small Scale		623.00
119	1422025 Professional Firms/Individuals	Per Annum
i.	(Architectural, Auditing, Accounting,
	Engineering, Legal Firms etc.)
	CAT D – Local		1,556.00
	CAT E – Partnership		1,037.00
	CAT F – Solo		780.00
	CAT G – Others		467.00

CAT F – Polyethylene Sellers 52.00

*Sub*	*CoA*	*Description of Item*	*Frequency/*	*2024*
*Item*	*Code*		*Measure*

1422138 Publishing Houses Per Annum – CAT B – Publishing and Retail Outlets 2,800.00

CAT C – Publishing Only (Medium) 1,556.00

CAT A – Mechanised Quarry (Large)	3,111.00
CAT A – Mechanised Quarry (Medium)	2,593.00
CAT B – Mechanised Quarry (Small)	1,763.00
CAT C – Sand Winning	1,037.00
CAT D – Stone, Laterite & Gravels Contractors	520.00
CAT E – Manual Stone Crackers/Labourers	63.00

1422013 Quarry/Sand Operators Per Annum –

1422251 Safety Goods/Accessories Per Annum –

Protective Wears (e.g. PPEs) – CAT A – Health & Workplace (Large) 1,348.00

CAT B – Health & Workplace (Medium) 935.00

CAT C – Health Items only 780.00

123 1422251 Fire Extinguisher Dealers –

CAT ‘A’ 208.00

124	1422169 Sanitary Facilities – Private	Per Annum	–
A.	Bath House Operators		–
	CAT A – Above 12 Showers
	(including toilet facility)		208.00
	CAT B – 9 -12 showers
	(including toilet facility)		156.00
	CAT C – Up to 8 showers
	(including toilet facility)		104.00
B.	Toilet Operators (Private)		–
	CAT A – Above 24 Seater		311.00
	CAT B – Up to 24 Seater		260.00
	CAT C – 9-16 Seater		104.00
	CAT D – Up to 8 Seater		95.00
C.	Urinal Operators ( Private)		–
	CAT A – Large Scale		208.00
	CAT B – Medium Scale		104.00
	CAT C – Small Scale		52.00
125	1422141 Scrap Metal Dealers	Per Annum	–
CAT A – Large Scale (Export)		2,074.00
CAT B – Medium Scale (Depot)		1,660.00
CAT C – Small Scale (Collection Points)		572.00

CAT ‘B’ 156.00

126 1422015 Service/Filling Stations Per Annum

CAT A – Muli Purpose – Large

(eg. Fuel, Shopping Centre, Vulcanizing,

Washing bay, etc.) 7,259.00

*SubItem***	*CoACode***	*Description of Item*	*Frequency/Measure***	*2024*
CAT B – Muli Purpose – Medium (eg. Fuel, Shopping Centre, Vulcanizing, Washing bay)			5,704.00
CAT C – Fuel and Shopping Centres			4,667.00
CAT D – Fuel, and Washing BayCAT E – i.Fuel Only (High class areas with 4 dispensing pumps			4,148.00 3,630.00
ii.Fuel Only (High class areaswith 1-3 dispensing pumps)			3,111.00
iii.Fuel Only (Low class areas with 4dispensing pumps)			3,111.00
iv.Fuel Only(Low class areas with 1-3dispensing pumps)			2,593.00
CAT F – Surface Tank Points			520.00
CAT G – Sale of Lubricants			208.00
CAT H – Kerosene			311.00
CAT I – LPG Retail Points (Large)			935.00
CAT J – LPG Retail Points (Medium)			726.00
CAT K – LPG Retail Point Only (Small)			520.00
127 1422254 Signage MakersCAT A – Digital			Per Annum	780.00
CAT B – Non-digital128 1422254 Signage Writers			Per Annum	623.00

CAT A – Electronic 623.00

CAT B – Manual 363.00

Telecommunication Companies Per Annum –

Internet (Data) Services Providers – CAT ‘A’ 4,667.00

CAT ‘B’ 2,593.00

CAT ‘C’ 935.00

CAT A – Head Office	15,555.00
CAT B – Regional/Municipal/District Offices	10,370.00
CAT C – Service Centres (Retail Shops)	8,296.00
CAT D – Outsourced Service Centres (Retail Shops)	7,259.00
CAT E – Warehouses	6,222.00

Phone and Internet Services Providers –

1422261 Terrazzo Making Per Annum – CAT A – Two machines and above 00

CAT B – One Machine 311.00

1422019 Timber Products Retail Outlets – CAT A – Large Scale 00

CAT B- Medium Scale 572.00

CAT C – Small Scale 363.00

1422283 Tourism Licenced Facilities Per Annum –

*Sub Item*	*CoA Code*	*Description of Item*	*Frequency/ Measure*	*2024*
A.		Accommodation Facilities		–
i.		Hotels/ Beach Resorts/ Motels/ Apartments		–
		CAT A – Five Star		7,778.00
		CAT B – Four Star		7,259.00
		CAT C – Three Star		1,142.00
		CAT D – Two Star		830.00
		CAT E – One Star		520.00
ii.		Guest Houses (4-9 Rooms)		415.00
		Budget Hotels		–
iv.		Hostels (Private):		–
		CAT A – Above 50 Beds		2,074.00
		CAT B – 21-50 Beds		1,245.00
		CAT C – 11-20 Beds		1,037.00
		CAT D – Up to 10 Beds		363.00
C.		Body Building Gyms		–
		CAT A – Large Scale (Club Setting)		467.00
		CAT B – Medium Scale		311.10
		CAT C – Small Scale		156.00
D.		Food & Beverage (Eating/Catering Houses)		–
i.		Formal Catering Services		–
		Restaurants		–
		CAT A – Grade 1		1,245.00
		CAT B – Grade 2		623.00
		CAT C – Grade 3		415.00
ii.–		Informal Catering ServicesTraditional Catering Establishments (chop bars)		– –
		CAT A – Grade 1		311.00
–		CAT B – Grade 2Drinking Bars CAT A – Grade 1		104.00- 311.00
–		CAT B – Grade 2 Snack BarsCAT A – Grade 1		208.00- 311.00
–		CAT B – Grade 2Outdoor Catering Establishments CAT A – Grade 1		208.00- 208.00
–		CAT B – Grade 2Local Fast Food Vendors CAT A – Grade 1		104.00- 208.00
ii.		CAT B – Grade 2Event Centre CAT A – Grade 1		104.00- 726.00
		CAT B – Grade 2		726.00
		CAT C – Club Houses		363.00

*SubItem***	*CoACode***	*Description of Item*	*Frequency/Measure***	*2024*
F.	Nightclubs and Theatres			–
i.	Nightclub			–
	CAT A – Grade 1			1,712.00
	CAT B – Grade 2			780.00
ii.	Pub			–
	CAT A – Grade 1			520.00
	CAT B – Grade 2			208.00
iii.	Movie House			–
	CAT A – Grade 1			1,297.00
	CAT B – Grade 2			780.00
iv.	Theatre			–
	CAT A – Grade 1			5,600.00
	CAT B – Grade 2			2,800.00
v.	Spa			–
	CAT A – Spa with more than 3 add-on services			2,023.00
	CAT B – Spa with 2 -3 add-on services			934.00
	CAT C – Spa Only			311.00
ii.	Car Hiring/Rental Services			–
	CAT A – Large Scale			623.00
	CAT B – Medium Scale			415.00
	CAT C – Small Scale			208.00
131	1422129 Transport Companies		Per Annum	–
132	1422129 Road Operators			–
CAT A – With own Terminal			7,776.00
CAT B – Operating from Publicly
Owned Terminal			6,742.00
133 1422130 Transport Unions (Lorry park Operations)			Per Annum	–
CAT ‘A’				2,074.00
CAT ‘B’				1,348.00
CAT ‘C’				934.00
CAT D				520.00

1422052 TV & Radio Repairers Per Annum 00
1422262 Vehicle – Driver’s Registration Onetime Payment

Taxi Licence 26.00

Trotro/Bus Licence 37.00

Heavy Duty Licence 63.00

Multi-Purpose Licence 80.00

Car Rental Licence 26.00

Wheel Cart Licence 50.00

Tractor Licence 50.00

Truck Vehicle Licence 80.00

Tanker Vehicle Licence 80.00

Earth/ Excavating / Levelling Machinery

Licence 95.00

Vehicle Stickers for Embossment Per Annum

*SubItem***	*CoACode***	*Description of Item*	*Frequency/Measure***	*2024*
i.		General	– –
		Taxi	104.00
		Heavy Duty	208.00
		Light Duty	156.00
		Multi-Purpose	37.00
		4 – Wheel Cart (Truck)	4.00
		1 & 2- Wheel Cart	3.00
		Tricycles/ Motorcycles (Per Unit)	104.00
ii.		Bicycle Per Unit)Buses/Trotro 46 Passengers and above	32.00- 208.00
		34 – 45 Passengers	156.00
		24 – 33 Passengers	125.00
iii.		8 – 23 PassengersTrucks Articulator / Timber Trucks	104.00- 208.00
		Cargo Trucks (Above 10 Tonnes)	208.00
		Cargo Trucks/Kia (Below 10 Tonnes) Tipper Trucks:Up to 9.5 Cubic metres	156.00- 125.00
		10 – 14 Cubic metres	208.00
ix.		15 – 25 Cubic metresOther Vehicles Cesspit Emptier	260.00- 363.00
		Hearse	177.00
		Towing Truck	104.00
		Tractors	177.00
		Roll-on Roll-off	63.00

1422267 Veterinary Clinic/Hospital Per Annum – CAT A – Vet, Lab and Shop 00

CAT B – Vet and Shop 572.00

CAT C – Vet Only 363.00

CAT D – Shop Only 311.10

1422268 Warehouse (Private) Per Annum 00
1422288 Waste Management Companies Per Annum –
1. Dislodging Companies –

CAT ‘A’ 572.00

CAT ‘B’ 363.00

1422139 Wood Fuel Per Annum – CAT A – Charcoal Producers 00

CAT B – Firewood Sellers (Large) 125.00

CAT C – Firewood Sellers (Medium) 63.00

CAT D – Firewood Sellers (Small) 32.00

CAT E – Charcoal Sellers 32.00

140 1422245 Plywood Sellers –

CAT A 520.00

CAT B 311.00

CAT C 208.00

CAT D 104.00

8.0 SCHEDULE II: REVENUE UPPER LIMITS

8.1 LICENCES/PERMITS

*Main*	*Sub*	*COA Code*	*Item Description*	*Freq/*	*2024*
*Item*	*Item*			*Measure*

PERMITS

DEVELOPMENT /PLANNING PERMITS

1		1412004	FORMS	Per project
	i.	1412004	Development Permit Application Form		100.00
	ii.	1412004	All Other Forms (e.g. Temporary Structures,
			Demolition, Renovation etc.)		70.00
2			BUILDING PROCESSING FEE
			(Non-Refundable Deposit)		–
	i.	1412032	Residential		–
			General residential development		208.00
			2 storey residential development		260.00
			3 storey residential development
			(below a gross floor area of 450m² )		311.00
			3 storey and above residential development
			(Above gross floor area of 450m² )		350+30% of 350
					per gross floor
					area of 450m4
			Apartments	Per unit	208.00
ii. 1412032			COMMERCIAL		–

Filling Station / Gas Station 1,245.00
Shops –

Up to 2 storey shops development 311.00

Shops development

(below a gross floor area of 450m²) 332.00

Shops development (above gross

floor area of 450m2) 400 + 30% of 400

Per Gross Floor area of 450m2

– Hotels –

Storey Hotel building 00
Storey Hotel building 00

Storey Hotel building 520.00

Building (above a gross floor area of 450m2) 600 + 30% of 600

Per Gross Floor area of 450m2

– Restaurants –

Single storey restaurant 311.00

storey restaurant 00
storey restaurant 00

Building with gross floor area above 450m2 801 + 30% of 800

Per Gross Floor area of 450m2

Main Item

Sub Item

COA Code

Item Description

Freq/ Measure

2024

–

Multi-storey parking facility2 storey parking facility

520.00

3 storey parking facility Parking facility (above a grossfloor area of 450m2)

675.00

750 + 30% of 750

Per Gross Floor area of 450m2

– Banking hall

storey Banking hall 00
storey Banking hall 00
storey Banking hall 00

Banking hall with a gross floor

area above 450m2 1000 + 30% of

– Radio/TV station building	–
1 storey building	415.00
2 storey building	520.00
3 storey building	675.00
Building with gross floor area above 450m2	–
– Telecommunication Mast	6,741.00
– Printing houses	–
1 Storey printing house	260.00
2 Storey printing house	363.00
3 Storey printing house	520.00
Building with gross floor area above 450m2	600+ 30% of 600

1000 Per Gross Floor area of 450m2

–	Funeral home
	CAT A – 3 storey funeral home	520.00
	CAT B – 2 storey funeral home	365.00
	CAT C – storey funeral home	311.00
	Funeral home building with gross
	floor area above 450m2	400 + 30% of 400
		per gross floor
		area of 450m2
iii.	CIVIC AND CULTURAL	–
–	Offices	–
	Up to 2 storey office	335.00
	3 storey office	467.00
	Building with gross floor area above 450m2	600 + 30% of 600
		per gross floor
		area of 450m2

per gross floor area of 450m2

*Main Item*	*Sub Item*	*COA Code*	*Item Description*	*Freq/ Measure*	*2024*
			Churches/mosque		–
			1 storey		311.00
			2 storeys		365.00
			3 storeysBuilding with gross floor area above 450m2		467.00600 + 30% of 600

per gross floor area of 450m2

Hospital/Clinic/Laboratory –

Storey Hospital/clinic/laboratory 00
Storey Hospital/clinic/laboratory 00
Storey Hospital/clinic/laboratory 00

		–
iv.	FACTORIES/INDUSTRIAL BUILDINGS
–	Ware house (storage only)	–
	1 storey Ware house (storage only)	260.00
	2 storey Ware house (storage only)	332.00
	3 storey Ware house (storage only)	415.00
	Building with gross floor area above 450m2	500 + 30% of 500

Building with gross floor area above 450m2 700 + 30% of 700 per gross floor area of 450m2

per gross floor area 450m²

Ware house and Office – 1 storey Ware house and Office 00
storey Ware house and Office 00
storey Ware house and Office 00

– Ware house and Residence
1 storey Warehouse & Residence	332.00
2 storey Warehouse & Residence	415.00
3 storey Warehouse & Residence	520.00
Building with gross floor area above 450m2	600 + 30% of 600

Building with gross floor area above 450m2 600 + 30% of 600 per gross floor area of 450m2

per gross floor area of 450m2

– Factories

Up to 2 storey factory 685.00

Up to 3 storey factory 891.00

Factory with gross floor area above 450m2 750 + 30% of 750 per gross floor area of 450m2

Main Sub COA Code Item Description Freq/ 2024

Item Item Measure

– Industrial complex

Up to 2 storey industrial complex 891.00

Up to 3 storey industrial complex 1,233.00 Industrial Complex with gross floor area

above 450m2 1000 + 30% of

1000 per gross floor area of 450m2

v. EDUCATION (PRIVATE)

Pre-school
- storey pre-school 00
- storey pre-school 00
- storey pre-school 00

Building with gross floor area above 450m2 400 + 30% of 400 per gross floor area of 450m2

– Basic School

storey basic school 00
storey basic school 00
storey basic school 00

800 + 30% of 800

per gross floor area of 450m2

– Second Cycle School

storey second cycle school 00
storey second cycle school 00
storey second cycle school 00

Building with gross floor area above 450m2 1000 + 30% of 1000 per gross floor area of 450m2

– Basic and second cycle

storey basic and second cycle school 00
storey basic and second cycle school 00
storey basic and second cycle school 1,141.00 Building with gross floor area above 450m² 1500 + 30% of

1500 per gross floor area of 450m2

– Vocational/Technical –

storey vocational/technical school 00
storey vocational/technical school 00
storey vocational/technical school 1,141.00 Building with gross floor area above 450m² 1500 + 30% of

1500 per gross floor area of 450m2

Main Sub COA Code Item Description Freq/ 2024

Item Item Measure

Tertiary
- storey private tertiary school building 1,350.00
- storey private tertiary school building 1,556.00
- storey private tertiary school building 1,971.00 Building with gross floor area above 450m2 2500 + 30% of

– Driving Schools
1 storey private driving school				778.00
2 storey private driving school				934.00
3 storey private driving school				1,141.00
	Building with gross floor area above 450m2			1500 + 30% of
				1500 per gross
				floor area of
				450m2
vi.			OPEN SPACE & RECREATIONAL DEVELOPMENT
			Sports complex	1,348.00
			Events centre	934.00
	–		Commercial – Telecommunication Mast	10,370.00
	–		Mixed Use	1,556.00
	–		Recreational Development	1,037.00
	–		Renovation/Rehabilitation/Refurbishment	1,888.00
	–		Hoarding	1,898.00
	–		Demolition	2,831.00
	–		Fence Wall Only	208.00
	–		Approval In Principle (AIP)	10,111.00
	–		Certificate of Habitation/Occupancy	311.00
	vii.	1412032	Validation of Spatial Data	–
	–		Site Plan Extract	–
			0.5 acre	208.00
			5 acre-10 acres (Local Plan Extract)	415.00
			Beyond 11 Acres (Local Plan Extract)	623.00
			Quick Search (Endorsed)	78.00
			Zoning Comments	104.00
			Surveying/Demarcation	–
	–		0.16 acre	156.00
			0.17 acre – 0.32 acre	311.00
			0.33 acre – 1 acre	467.00
			Above 1 acre	623.00
			BUILDING PERMIT CHARGES	–
3		1412033	New Development	–

4000 per gross floor area of 450m2

A. 1412033 Building/Permanent Structure Cost of

construction 0.30

*Item*	*Item*			*Measure*
	i.		Hoarding Permit (only)	Per Linear	10.00
	ii.		Fence Wall Permit (only)	Cost of
				construction	0.30
	iii.		Mast Permit (Installation)	One time
				payment	18,666.00
	B.	1412033	Building Permit Renewal
			(upon expiration of original
			permit/extension of time)		–
	i.		Residential		311.00
	ii.		Commercial		520.00
	iii.		Factories/ Industrial		830.00
	iv.		Civic & Cultural		1,037.00
	v.		Recreational Development		622.20
	vi.		Educational		520.00
	vii.		Renewal for Temporary Structures		156.00
	C.	1412033	Permit to repair/renovate/
			rehabilitate/ refurbish		–
	i.		Telecommunication Mast	Per installation	3,111.00
	ii.		Permament Structures	Cost of
				construction	0.20
	D.	1412033	Temporary Structure Permit
			(Constructional Site)	Per meter square	2.00
	E.	1412033	Temporary Structure Permit	Per structure	–
		–
	i.		Containers		208.00
	ii.		Wooden Kiosks		104.00
	F	1412033	Billboards	Per meter square	–
	i		Road Arch		–
			CAT A – Class A1
			(Along First Class Access)		73.00
			CAT B – Class A2
			(Along Second Class Access)		52.00
			CAT C – Class A3
			(Along Third Class Access)		26.00
	ii		Unipole Spectacular		–
			CAT A – Class A1 (Along First Class Access)		104.00
			CAT B – Class A2 (Along Second Class Access)		73.00
			CAT C – Class A3 (Along Third Class Access)		52.00
			LEDs		–
			CAT A – Class A1 (Along First Class Access)		156.00
			CAT B – Class A2 (Along Second Class Access)		104.00
			CAT C – Class A3 (Along Third Class Access)		52.00
	iv		Building Wrap/Wall Drapes		–
			CAT A – Class A1 (Along First Class Access)		37.00
			CAT B – Class A2 (Along Second Class Access)		26.00
			CAT C – Class A3 (Along Third Class Access)		16.00

Main Sub COA Code Item Description Freq/ 2024

*Main Item*	*Sub Item*	*COA Code*	*Item Description*	*Freq/ Measure*	*2024*
	v		Vehicles Adverts		11.00
			CAT A – Class A1 (Along First Class Access)		8.00
			CAT B – Class A2 (Along Second Class Access)		3.00
	vi		CAT C – Class A3 (Along Third Class Access)Banners CAT A – Class A1 (Along First Class Access)		2.00- 11.00
			CAT B – Class A2 (Along Second Class Access)		8.00
	vii		CAT C – Class A3 (Along Third Class Access)Others Adverts Bus Stop Shelters CAT A – Class A1		6.00- – 520.00
			CAT A – Class A2		415.00
			CAT A – Class A3 Flag PolesCAT A – Class A1		260.00- 104.00
			CAT A – Class A2		73.00
			CAT A – Class A3 Group Directional SignsCAT A – Class A1		52.00- 520.00
			CAT A – Class A2		415.00
			CAT A – Class A3Lamp Post Advertisement (Street Light Poles)		260.00 –
			CAT A – Class A1		52.00
			CAT A – Class A2		42.00
			CAT A – Class A3		32.00
			Structures on Designated Spectacular Sites Renewal of outdoor Aderts/billboards		65.0050% of the permit cost

G. 1412033 Other Charges –

Certified True Copy Per Request Cost of reproducing new documents

+ 501

Certificate of Habitation(COH) 25% of Building Permit @ Prevailing Cost

or 50% of Building Permit

Cost

iii. Demolition Permit Per meter

square 37.00

Permit For Construction –
Road Crossing (Cutting) Permit Per meter square

*Main Item*	*Sub Item*	*COA Code*	*Item Description*	*Freq/ Measure*	*2024*
	–		Asphalt Roads		146.00
	–		Paved/Surfaced Dressed Road		73.00
	–vi.		Along RoadThrust Boring	Per meter	2.00
			Asphalt Pavement/Surface Dressed Road	square	-26.00
	vii.–		Permit For Construction of TanksTank Farm	Per meter	–
	–		Additional Tanks	cubic	520.00
			(Filling Stations and Others)	Per Tank	934.00
	–H.	1412033	Fuel PumpsCONSTRUCTION COST FOR BUILDING PERMITS Building Permit Charges [0.30%] of estimated cost of building	Per Pump Per unit/	1,037.00 –
				meter square	–
	i.		Residental Buildings		–
			1st Class		1400-1680
			2nd Class		1120-1400
	ii.		3rd ClassCommercial Buildings 1st Class		840-1120 1680-2100
			2nd Class		1400-1680
	iii.		3rd ClassIndustrial Buildings Heavy		840-1120 2100-2520
4		1412034	LightAPPROVAL FEES FOR LAND APPLICATION		1680-2100–
	–		SUB-DIVISIONSResidential		—
			1st Class		–
			0.16 acre		2,074.00
			0.17 – 0.32acre		2,074.00
			0.33 – 1 acre		2,593.00
			Above 1 acre		3,111.00
			2nd Class		–
			0.16 acre		1,037.00
			0.17 – 0.32acre		1,950.00
			0.33 – 1 acre		1,245.00
			Above 1 acre		1,556.00
			3rd Class		–
			0.16 acre		830.00
			0.17 – 0.32acre		830.00
			0.33 – 1 acre		1,037.00
			Above 1 acre		1,245.00

*Main Item*	*Sub Item*	*COA Code*	*Item Description*	*Freq/ Measure*	*2024*
		ii.	Commercial		–
			0.16 acre		3,111.00
			0.17 acre – 0.32 acre		3,111.00
			0.33 – 1 acre		3,630.00
		iii.	Above 1 acreIndustrial		4,148.00-
		–	Heavy Duty		–
			0.32 acre		3,111.00
			0.32 – 1 acre		3,630.00
		–	Above 1 acre Light Duty0.32 acre		4,148.00- 2,593.00
			0.32 – 1 acre		1,297.00
5		iv.	Above 1 acreCivic and Cultural		4,667.00-
			0.32 acre		2,074.00
	i.		0.32 – 1 acre		2,593.00
	–	v.	Above 1 acreEducation 0.32 acre		3,111.00- 3,111.00
			0.32 – 1 acre		3,630.00
			Above 1 acre 2nd ClassUp to 0.32 acre		4,148.00- 3,111.00
			0.33 – 1 acre		3,111.00
			Above 1 acre 3rd ClassUp to 0.32 acre		3,630.00- 2,074.00
			0.33 – 1 acre		2,593.00
			Above 1 acre		3,111.00
		1412035	CHANGE OF USE		–
	Ai.		Land Use ChangeResidential to Commercial Less than acre		— 2,074.00
	ii.		1-5 acresResidential to Educational 1st Class Up to 0.32 acre		3,111.00- – 2,074.00
	–		Less Than 1 acre		2,074.00
			1 – 5 acres 2nd ClassUp to 0.32 acre		3,111.00- 2,074.00
			0.33 – 1 acre		2,593.00
			Above 1 acre		3,111.00

*Main Item*	*Sub Item*	*COA Code*	*Item Description*	*Freq/ Measure*	*2024*
			3rd Class		–
			Up to 0.32 acre		1,037.00
			0.33 – 1 acre		1,245.00
	iii.		Above 1 acreResidential to Civic and Cultural 1st Class Up to 0.32 acres		1,556.00- – 2,074.00
			Less Than 1 acre		2,593.00
			1 – 5 acres		3,111.00
2nd Class				–
		Up to 0.32 acre		2,074.00
		0.33 – 1 acre		2,593.00
		Above 1 acre 3rd ClassUp to 0.32 acre		3,111.00- 1,037.00
		0.33 – 1 acre		1,245.00
iii.		Above 1 acreResidential to Light industrial 1st Class Up to 0.32 acre		1,556.00- – 1,037.00
–		Less Than 1 acre		1,245.00
		1 – 5 acres 2nd ClassUp to 0.32 acre		1,556.00- 1,037.00
		0.33 – 1 acre		1,245.00
		Above 1 acre 3rd ClassUp to 0.32 acre		1,556.00- 830.00
		0.33 – 1 acre		1,037.00
v		Above 1 acreto Civic and Cultural – Heavy Duty Up to 1 acre		1,245.00- – 2,074.00
		Above 1 acre- Light Duty Up to 1 acre		3,111.00- 2,074.00
vi.		Above 1 acreIndustrial to Mixed Use Heavy Duty Up to 1 acre		3,111.00- – 5,185.00
		Above 1 acreLight Duty Up to 1 acre		6,222.00- 5,185.00
		Above 1 acre		5,185.00

*Main Item*	*Sub Item*	*COA Code*	*Item Description*	*Freq/ Measure*	*2024*
	vii.		Educational to Mixed Use		–
			Up to 0.32 acre		4,148.00
			0.33 – 1 acre		4,148.00
	viii		Above 1 acreEducational to residential Up to 0.16 acre		5,185.00- 3,111.00
			0.17 – 0.32 acre		3,630.00
	ix.		0.33 acre and aboveOpen space to residential 0.32 – 1 acre		4,148.00- 6,222.00
	x.	x.	Above 1 acreOpen space to education Up to 0.32 acre		7,259.00- 3,111.00
			0.33 – 1 acre		3,320.00
	ix.		Above 1 acreOpen space to Other Issues Up to 0. 32 acre		3,630.00- 6,222.00
			Less Than 1 acre		6,741.00
			1 – 5 acres		7,260.00
	B.C.		Publication of Approved Rezoning Request Approval of Local Plans5 to 100 Acres		2,074.00- 3,630.00
			101 to 200		7,259.00
	B		Above 201 AcresRENEWAL CHARGES		15,555.00
	i.ii.		Temporary StructuresPermament Structures		50% at cost50% at cost

*Item*	*Item*	*Code*	*Measure*
		1423006	Burial (Cemetery) Fees
	i.		General Per burialCAT A – 1 – 5 years	25.00
			CAT B – 6 -17 years	50.00
			CAT C – Adults (18 years & above)	350.00
			CAT D – Tombstone e.g. marble, terrazzo, vault	2,000.00
			CAT E – Concrete Vault with building	4,670.00
			CAT H – Concrete Vault with tombstoneCAT G – Concrete Vault with iron bars/ chain fencing	3,000.00 3,700.00
	ii.		CAT E – Concrete VaultGrave space reservation – Public Cemetery Onetime
			paymentCAT A – Allocation	-4,670.00
	iii.		CAT B – Renewal/ MaintenanceCremation Per burial CAT A – Foreigners	934.00- 934.00
			CAT B – Non Association Members, Ghanaians	623.00
	iv.		CAT C – Association Members, GhanaiansExportation of corpse (Outside Country) Onetime	467.00
			payment	830.00
	v.vi.		MausoleumBurials at Home (Applicable only to Areas with designated burial sites)	156.00 15,555.00
	vii.		Exhumation of Corpse	726.00
2		1423839	Business/Product PromotionCalibration of Noise Emission Per visit CAT A – Large groups	260.00- 572.00
			CAT B – Medium groups	364.00
			CAT C – Small groups	260.00
			CAT D – Others (Special Permit)	156.00
3		1423860	Crusade Outreach /Concert Programmes	52.00
4		1423012	Conservancy (Sanitary Services)	–
	i.		Franchised	–
			Public Toilet Operators
			WC & Other Technologies	1.00
			KVIP	0.50
			Public Bath house Operators
			Public Urinal Operators
	ii.		Assembly Operated	–
			Public Toilet	1.00
			Public Bathhouse	–

8.0 SCHEDULE II: REVENUE UPPER LIMITS

FEES

Main Sub CoA Description of Item Freq/ 2024

No shower 00
With shower 00

Public Urinals 1.00

*MainItem***	*SubItem***	*CoACode***	*Description of Item*	*Freq/Measure***	*2024*
5		1423861	Environmental Health Inspection and Certification fee		–
	A		Application Forms		7.00
			CAT A – Large Scale		467.00
			CAT B – Medium Scale		705.00
	–		CAT C – Small Scale		104.00
	C.		Health Certificate – Individuals		50.00
6	i.	1423862	Export/ConveyanceAnimals Cow (Local Heardsmen)	Per animal	— 12.00
			Sheep, Goats, Pigs, Donkey, Dog etc.		7.00
			Birds		2.00
			Fish		4.00
	ii.		Bush MeatBaobab Large Truck	Per load	4.00- 11.00
			Medium Truck		7.00
	iii. iv.		Bamboo Cane/RattanCAT A		6.00- 11.00
			CAT B		7.00
			CAT C		6.00
	v.		Charcoal		22.00
	vi.		Cotton		22.00
	viii.		Firewood	Per Load	–

Articulated Truck 00
Mummy Truck 00
Kia Truck 00
Abossey Okai Macho Motor King/

Donkey Cart 14.00

Fruits (Banana, Mango, Pawpaw,

Pineapple, Pear, Oranges etc.) 5.00

Cereals (millet, sorghum, maize, beans,

guinea corn etc.) 1.00

Coconut 5.00
Limestone –

Above 7 Tonnes 00
6 to 7 Tonnes 00
Up to 5 Tonnes 00

xii. Milled Foods (Corn dough, Cassava

dough, Groundnut paste, Gari etc.) 7.00

xiii. Palm Fruit 37.00

xiv. Stones/Quarry/Gravel Products Per load –

Above 7 Tonnes 00
- 6 to 7 Tonnes 00
- Up to 5 Tonnes 00

Main

Sub

CoA

Description of Item

Freq/

2024

Item

xv.

Code

Sand

Measure

Per load

–

Above 7 Tonnes 00
6 to 7 Tonnes 00

Yam	–
– Count		11.00
– Articulator Truck		58.00
– Mummy Truck		37.00
– Kia Truck		21.00
– ‘Abossey Okai macho’		11.00
– ‘Motor king’		11.00

Up to 5 Tonnes 00

Cocoyam, Cassava, Potato, etc. –

CAT A 6.00

CAT B 6.00

Vegetable dealers 00
Palm Oil, Coconut Oil, Groundnut Oil Per gallon 00
Shea Nuts, Cashew per bag 00

Shea Butter 00

– KIA Truck				104.00
– Tipper Truck				178.00
– Cargo Truck				208.00
– Articulator Truck				311.10
	xxi.		Off-Loading/Landing Fee		–
			CAT A – Articulator Truck		260.00
			CAT B – Cargo trucks & Buses		208.00
7		1423243	Hawkers Fee	Per day	2.00
		1423863	Lorry Park Fee	Per day	–
	i.		Commercial Vehicles		–
			Taxi		2.00
			Mini Bus Up to 12-23 seater		6.00
			Bus/Kia Up to 24-33 seater		7.00
			Bus/Kia (33 seater +)		8.00
			Articulated truck		8.00
			Tipper truck		3.00
			Rig Saw (Yellow Tricycle)		2.00
			Non-Lorry Park Mobile Vehicles (e.g. Taxi)		2.00
			Wheel Cart /Trolley		1.00
	ii.		Private Vehicles		–
			Saloon Cars		4.00
			Long parking full day		10.00
			Mini Cargo Bus		14.00
			Medium Trucks		14.00
			Big Cargo Trucks		19.00
			Articulated Trucks		28.00
			Monthly Parking (for all vehicles)		94.00

Sawn Wood Export Per load –

*MainItem***	*SubItem***	*CoACode***	*Description of Item*	*Freq/Measure***		*2024*
8	1423001		Market		Per day
			Market Tolls (Daily/ Night Tolls)			1.00
9	1423011		Marriage Fees		Per registration	–
			Ordinance (Cap 127)			208.00
			Customary Marriage (Resident)			100.00
			Customary Marriage (Foreign)			260.00
			Divorce Certificate (Customary)			362.00
			Certificate of Marriage			58.00
			Certified True Copy			244.00
			Authentication of Marriage Certificate
			(Request by Third Parties)			58.00
			Filing of Notice/Caveat			104.00
			Marriage ceremony (Week-end)			177.00
			Search Fee (for marriage registration)			58.00
			Search Fee (Marriage Certificate)			26.00
			Licensing of Churches for Marriage			3,111.00
			Spinster/ Bachelor Certificate			260.00
10	1422029		Mobile Sales Vans (Per Vehicle)		Per day	–
11	1423015		On-Street Parking			–
			All Vehicle Types up t0 First 3 Hours			4.00
			All Vehicle Types Additional Time Per Hour			6.00
			Company parking			10.00
12			Shop Owners ParkingOther Fees			16.00-
13	1423201		Declaration of HouseholdSale of Contract Documents (All categories) –			26.00-
			CAT A – Above 550,000 (Approved byRegional Tender Review Committee)			520.00
			CAT B – Above 75,000 – 550,000 (Approvedby Entity Tender Committee)			415.00
			CAT C – Up to 75,000(Approved by Entity Head)			311.00
14	1423737		Search Fee (General Information)			104.00
15	1423852		Slaughter House			–
			CAT A – Large Animals			32.00
16	1423854		CAT B – Small AnimalsMeat Van (Assembly –			11.00
			Door to Door Delivery)			–
			CAT A – Cow			5.00
17	1422866		CAT B – Small AnimalsNon-Governmental Institutions Registration		onetime	3.00
					payment
			CAT A-International NGOs/CSOs			311.00
			CAT B-Local NGOs/CSOs			260.00
			CAT C-Community CSOs			125.00

*MainItem***	*SubItem***	*CoACode***	*Description of Item*	*Freq/Measure***	*2024*
18		1422051	Warehouse Charges (In the Market)		–
	i.ii.		Daily /Overnight Charges (Per head load) Monthly ChargesGeneral Charges (Per square meters)		3.00- 47.00
			Handling charges(Per tonne)		21.00
			Storage (Per tonne)		10.00
19		1423841	Administrative charges (Per tonne)Warehouse Charges (Outside Market)		10.00
			CAT A – Above 20 Sq. metres		1,734.00
			CAT B – 16 to 20 Sq. metres		2,800.00
			CAT C – 11 to 15 Sq. metres		1,867.00
			CAT D – 6 to 10 Sq. metres		934.00
20		1423867	CAT E – Up to 5 Sq. metresRoad Block		467.00-
			CAT A – Collector Access		623.00
21		1423865	CAT B – Local AccessWaste Management	Per trip	332.00-
	A		Dislodgmentof Liquid Waste		–
			Dsilodging		830.00
			Tipping Fee(Liquid Waste)		104.00
	B		Solid waste CollectionIndustrial/Commercial (Special Containers)	Per month	-208.00
22		1423078	Towing Charges	Per Case	–
			Private Vehicles (eg Saloon/4×4/SUV		260.00
			Light Heavy Vehicles(Kia Trucks and Buses)		311.00
			Dump Trucks (Tipper Trucks)		415.00
			Heavy Duty (eg Articulated Trucks) OTHERS – Pay-as-you-dumpBucket, Basket & Pan	Per Case	623.00 0.50
			Wheel Barrow		1.00
			120/240 Dust Bins		1.00
			Motor King		2.00

8.0 SCHEDULE II: REVENUE UPPER LIMITS

FINES

1430024 Occupying Newly Completed

Developments without Occupancy Certificate –

30%.

*Main Item*	*Sub Item*	*CoA Code*	*Description of Item*	*Freq/ Measure*	*2024*
1		1430024	FormulaBuilding Offences	Per Case
	i.	1430024	Penalty for developmentwithout permit		a. Foundation Level

Window Level 40%.
Roofying Level & Above 50%.

Certificate of Habitation (CoH) 50% CoH permit Charge

1430024 Penalty For Unauthorised

Placements (Temporary Structures) 200% of permit Charge

1430024 Penalty for Refurbishment/

Renovation without permit 50% of permit charge

1430024 Development in unauthorised

	vi.	1430024	Penalty for Violating
			‘Stop-Work’ Order		100% of permit charge
	vii.	1430024	Installation of Radio/TV/Internet/
			Communication Mast & Others
			without permit		100% of permit charge
2			Billboard/Signage Offences	Per Case
			CAT A – Wrongful siting		200% of permit Charge
			CAT B – Placement without permit		200% of permit Charge
3		1430027	Environmental Health/Safety/
			Sanitation Offences	Per Case
	i.	1430027	Defecating at unauthorized places		75.00
	ii.	1430027	Urinating at unauthorized places		13.00
	iii.	1430027	Selling at unauthorized places		42.00
	iv.	1430027	Indiscriminate disposal/
			burning of refuse		–
		1430027	Industrial Area		1,560.00
		1430027	Commercial Area		520.00
		1430027	Residential Area		415.00
		1430027	Office Area		365.00
	v.	1430027	Weedy grounds		–
		1430027	Business/Commercial premises		1,560.00
		1430027	Residential premises		311.00

places (unbuildable places) Surcharge based on cost of demolition

*Main Item*	*Sub Item*	*CoA Code*	*Description of Item*	*Freq/ Measure*	*2024*
	vi.	1430027	Refusal to Re-plant Tree(after property development)			156.00
		1430027	Industrial/Commercial			156.00
		1430027	Residential			84.00
	vii.	1430027	Refusal to comply with Environmental

Health Screening 50% of the principal

(in addition to principal)

			CAT A – Industrial	220.00
			CAT B – Commercial	187.00
			CAT C – Residential	156.00
	viii.	1430027	Excessive Noise Making	311.00
			CAT A – Large groups	208.00
			CAT B – Medium groups	125.00
			CAT C – Small groups	73.00
			CAT D – Others (Special Permit)	32.00
	ix.	1430027	Cutting of trees without permit	Per Tree
	x.		Littering/Unauthorised
			Dumping of refuse	Per Case 415.00
			CAT A – Refuse Carriers	311.00
			CAT B – Individual	208.00
4		1430023	Impounded Offences	Overnight 52.00
	A	1430023	Stray Animals	Per animal/ day –
		1430023	Collection – Sheep/ Goat/ Pigs/Dogs	52.00
		1430023	Collection – Donkey/ Horse/ Cow	84.00
		1430023	Feeding – Sheep/ Goats	13.00
		1430023	Feeding – Pigs	32.00
		1430023	Feeding – Dogs	34.00
		1430023	Feeding – Donkey/ Horse/Cow	84.00
			Pound FeeT&T-To be dertermined by means of transport&area	11.00 –
	B	1430023	Vehicles Overnight	62.00
5		1430034	Other Offences	Per Case –
	i. ii.	1430034 1430034	Removal/Missing Property number plateRemoval/Destruction/Defacing	73.00
	iii.	1430034	of Street Name Signage Destruction of Street Light	120% of replacementcost
	iv.	1430034	Poles/Other road furniture Posting of bills at unauthorized places	120% of replacementcost 1,442.00
	v.	1430034	Failure to pay BOP/Rent etc.
			(by August).	30% of amount owed
				(in addition to principal)

Refusal to comply with abatement –

*Item*	*Item*	*Code*		*Measure*
	vi.		Refusal to pay basic rate		300.00
	vii.	1430034	Inciting a person not to pay rates		300.00
	viii.		False statement as regards the
			liability of a person to pay rates		300.00
	ix.		Refusal or failure for a person to
			supply information and willfully
			obstruct any authorized person in
			the performance of functions		1,200.00
	x.		Penalty for refusal of an employer to
			pay general or special rate deducted
			from an employee remuneration		2,400.00
	xi.		Penalty for unauthorized collection
			of rate		3,000.00
	xii.		Refusal by a person appointed by
			the rating
			authority as agent for the collection
			to render accounts within a
			stipulated time.		2,400.00
	xiii.		Penalty in respect of offences by
			rate collectors		3,000.00
	xiv.	1430034	Penalty for bounced cheques		50% of cheque value
	xv.	1430034	Transfer of stalls/stores without
			Assembly approval		830.00
	xvi.	1430034	Failure to vaccinate dogs	Per Dog	550.00
	xvii.	1430034	Operating without certified licence
			(e.g. Electricians)		550.00

Main Sub CoA Description of Item Freq/ 2024

	xix.	1430034	Road block without Permit		840.00
6		1430026	Retrieval Of Seized Tools/
			Machinery (For Various Offences)	Per Case	–
		1430026	1st Time		125.00
		1430026	2nd Time		260.00
		1430026	3rd Time		415.00
7		1430022	Traffic Offences		–
	i.	1430022	Parking/Stopping/Waiting/Loading/
			Off -loading/Moving/Turning at
			unauthorized Places	Per case	–
		1430022	Earth Moving Equipment	Per case	311.00
		1430022	Articulator Truck	Per hour/ Case	260.00
		1430022	Tipper/Cargo Truck/Tractor	Per hour/ Case	208.00
		1430022	Pick-Up/ Cross-Country/
			SUVs Vehicle	Per case	125.00

xviii. 1430034 Failure to obtain permit for burial 30% of the permit charge (in addition to principal)

*Main Item*	*Sub Item*	*CoA Code*	*Description of Item*	*Freq/ Measure*	*2024*
		1430022	Saloon Car/Taxi	Per case		105.00
		1430022	Buses (large)	Per case		200.00
		1430022	Trotro/Buses (small)	Per case		205.00
		1430022	Motor bikes/Tricycles	Per case		40.00
		1430022	Push truck	Per case		9.00
	ii.	1430022	Riding bicycle and motorbike
			in the market	Per case		78.00
	iii.	1430022	Riding bicycle and motorbike on
			pedestrian walkways	Per case		78.00
	iv.	1430022	Clamping Charges
			(Obstruction /No Parking)	Per case		–
1430022			Heavy Duty (e.g. Articulated Trucks)		260.00
1430022			Dump Trucks (Tipper Trucks)		90.00
1430022 1430022			Medium Heavy Duty Vehicles (Kia Trucks and Buses)Private/Light Vehicle (e.g. Saloon/4×4/ Pick-up)		73.00 150.00
1430022vi. 1430022 1430022			TricyclesRefusal to obtain vehicle sticker CAT A – Articulated/ Tipper Trucks	Per Case	32.00- 187.00
1430022			CAT B – Commercial Vehicles		105.00
vii. 1430022viii. 1430022			Refusal to emboss sticker Refusal to acquire TaxiDriver Licence	Per case Per case	280.00 180.00
8 1430000			Unauthorised Diversion	Per case
1430005			Diversion of river/stream course		10,370.00
1430025			Diversion of drains		5,185.00
1430025			Channelling of sewage wasteinto drains		5,185.00
9 1430029			Illegal/Un-licenced Activities	Per Case	–
1430029			Logging and sale of logs		7,780.00
1430029			Production and sale of Armunitions		10,370.00
1430029			Quarry Operations		7,780.00
1430029			Sand Winning		7,780.00
1430029			Others		5,185.00
10			Casino/ Betting Companies/ Entertainment CentersCAT ‘A’	Per Case	1,815.00
			CAT ‘B’		1,297.00
			CAT ‘C’		882.00
			CAT ‘D’		520.00
11	Console (Consul) Games Operators			Per Case	–
	CAT ‘A’				1,297.00
	CAT ‘B’				1,142.00
	CAT ‘C’ (Roving)				208.00

8.0 SCHEDULE II: REVENUE UPPER LIMITS

*Main Item*	*Sub Item*	*CoA Code*	*Item Description*	*Freq/ Measure*	*2024*
1	i.	1413003	SPECIAL RATESBasic Rates			2.00
*Main Item*	*Sub Item*	*CoA Code*	*Item Description*	*Freq/ Measure*	*2024*
2			1st Class Residential Area			0.0005
			2nd Class Residential Area			0.0004
			3rd Class Residential Area			0.0003
			Commercial			0.0008
`			Mixed Use(Telecom Mast, VRA Transformers &sub-stations)/			0.0005 0.003
			Offices’Licenses Premises (Fuel station, hotel, restaurants bars)			0.002 0.002
			Hospitals & Clinics			0.0008
			Schools			0.0008
			Cocoa Board Properties			0.004
			Value from 1.00 to 99,999.00			40.00

RATES

GENERAL RATES

A.	1413001	Property Rates (Refer to Section
		3.2 of this Document)		–
B.	1413005	Rates on other Possessions		2.00
i.	1413005	Bicycle Rates	Per Unit	2.00
ii.	1413005	Cattle Rates – Foreigners	Per Animal	20.00
iii.	1413005	Cattle Rates – Residents	Per Animal	7.00
iv.	1413005	Donkey Rates	Per Animal	26.00
vi.	1413005	Pig Rates	Per Animal	9.00

RATES

Main Sub CoA Description Freq/ 2024

Item Item Code Measure

1 1413001 Basic Rates 2.00

2 1413002 Property Rates (Flat Rates) Per annum –

Unvalued Premises 00

A Residential Properties –

*Main Item*	*Sub Item*	*CoA Code*	*Item Description*	*Freq/ Measure*	*2024*
		i.	First class Areas
			4 storey and beyond			623.00
			3 storey			520.00
			2 storey			390.00
			1 storey			260.00
			Without storey/Compound House			105.00
			Without Storey (Walled)			63.00
			Without Storey Self-contained			50.00
		ii.	Boys QuartersSecond Class Areas 4 storey and beyond			37.00- 520.00
			3 storey			311.00
			2 storey			208.00
			1 storey			105.00
			Without storey/Compound House			105.00
			Without Storey -L Shape			63.00
			Without Storey Self-contained			50.00
		iii.	Boys QuartersThird Class Areas 4 storey and beyond			37.00- 311.00
			3 storey			208.00
			2 storey			156.00
			1 storey			52.00
			Without storey/Compound House			47.00
			Without Storey -L Shape			42.00
			Without Storey Self-contained			42.00
			Boys Quarters			32.00
	B		Commercial Properties			–
		i.	First Class Areas			–
			4 storey and beyond			2,595.00
			3 storey			–
			2 storey			1,560.00
			1 storey			–
			Without storey			520.00
		ii.	Second Class Areas			–
			4 storey and beyond			1,560.00
			3 storey			1,245.00
			2 storey			830.00
			1 storey			415.00
			Without storey			208.00
		iii.	Third Class Areas			–
			4 storey and beyond			–
			3 storey			830.00
			2 storey			623.00
			1 storey			415.00
			Without storey			208.00

*Main Item*	*Sub Item*	*CoA Code*	*Item Description*	*Freq/ Measure*	*2024*
1		1415036	Bill boards
			CAT ‘A’			3,111.00
			CAT ‘B’ (Memorial Adverts)			623.00
			CAT ‘C’ (Small of CAT ‘B’)			365.00
2		1415036	Hiring of Assembly Facilities	Per day		–
	i.		Assembly Hall			–
			CAT A – Large			520.00
			CAT B – Medium			415.00
			CAT C – Small			311.00
	ii.		Assembly conference room			520.00
	iii.		Community centres			208.00
	iv.		Sub-district/Metro Halls			125.00
	vii.		Assembly Forecourt			260.00
3	x.	1415052	OthersMarket Facilities	Per Month		125.00-
	i.		Stores			–
CAT A – In CBD (Central Business District)					52.00
CAT B – Satellite Markets					22.00
CAT C – Outside CBD					22.00
CAT D – Sub District Store					13.00
ii. Stalls					–
CAT A – In CBD					12.00
CAT B – Satellite Market					7.00
CAT C – Outside CBD					5.00
CAT D – Sub District Store					4.00
iii. Sheds					–
CAT A – In CBD					5.00
CAT B – Satellite Markets					6.00
CAT C – Outside CBD					3.00
CAT D – Sub District Store					2.00
iv.			Rent of Undeveloped Lands 4×4 ft Office Residence	Per Month	16.00–
			Senior Staff Quarters		32.00
4 1415017			Hiring of Parks		–
i.			CAT A – Government
			Recreational Park	Per event	520.00
ii.			CAT B – Lorry Park (space rental)	Per month	415.00
iii.			CAT C – Parade Grounds
			(Jubilee Parks)	Per day	311.00
			CAT D – School Compound
			(Social functions) Per day		78.00
5 1415064			Rent on Leased Buildings		830.00
6 1415002			Rent for Vendor Stands	Per Month	21.00

RENT

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GPCL/A138/100/03/2024. Website: www.ghanapublishing.com E-mail: info@ghanapublishing.com Tel: 0302-664338/9

FEE FIXING

20

1422270 Tyre/Battery Dealers – Used –

63 1422024 Educational Institutions – Private Per Annum –

101 1422229 Electronic Media (Television) Operators –

107

1422235 Mobile Phone & Accessories Sales/

110

1422127 Non-Governmental Institutions (Renewal) Per Annum

113 1422047 Photographers / Video Operators Per Annum

114 1422021 Plastic Processing and Manufacturing

115 1422243 Plastic Product Sales

123 1422251 Fire Extinguisher Dealers –

126 1422015 Service/Filling Stations Per Annum

140 1422245 Plywood Sellers –

– Hotels –

– Restaurants –

– Banking hall

Hospital/Clinic/Laboratory –

– Factories

– Industrial complex

v. EDUCATION (PRIVATE)

– Basic School

– Second Cycle School

– Basic and second cycle

– Vocational/Technical –

A. 1412033 Building/Permanent Structure Cost of

G. 1412033 Other Charges –

1 1413001 Basic Rates 2.00

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