First Schedule (Sections 19, 29, 51, 57)
The local governments emoluments and allowances regulations
1. Payments to certain chairpersons, vice chairpersons and secretaries
The chairpersons of local governments, the vice chairpersons and secretaries of district councils and vice chairpersons of municipal councils shall be paid such emoluments and allowances as the council shall determine subject to the Local Government Financial and Accounting Regulations.
2. Other facilities for chairperson of a district or municipal council
(1)The chairperson of a district or municipal council shall be entitled to such other facilities as the council may determine, but the facilities shall be limited to—(a)accommodation (residential);(b)transport (duty facilitating);(c)medical treatment for self and immediate family;(2)Councils may monetise the benefits of the chairperson.(3)Where a chairperson opts for monetisation of the facility set out in regulation 2(1)(a), he or she shall not be eligible for payment of office-home commuting allowance.
3. Other facilities for speaker and vice chairperson of district or municipal council or for secretaries of a district council
(1)The speaker and vice chairperson of a district or municipal council and secretaries of a district council shall be entitled to such other facilities as the council may determine, but the facilities shall be limited to—(b)medical treatment for self and immediate family;(e)transport (duty facilitating).(2)Councils shall monetise the benefits of the speaker, vice chairperson and secretaries.(3)The officials referred to in regulation 3(1) shall not be eligible for payment of office-home commuting allowance.
4. Limitation on expenditure for emoluments and allowances
The expenditure of a local government council in a financial year on emoluments and allowances of chairperson, councillors, members of the district service commission, the district tender board, the local government public accounts committee and other district council committees shall not exceed 15 percent of the total local revenue collected by that local government council in the previous financial year.
5. Terms and conditions of service of members of executive committee
Subject to regulations 1, 2 and 3, members of the executive committee shall serve on terms and conditions provided to councillors and shall only receive additional allowances in accordance with regulation 6.
6. Categories of allowances
The allowances payable to the local government councillors, members of the district service commission, all local government committees or boards and any other councillor of a lower council shall be classified in the following categories—(a)night allowance within Uganda;(b)night allowance outside Uganda;(c)safari day allowance within Uganda;
7. Retainer fees
In addition to the allowances in regulation 6, members of a district service commission shall be paid retainer fees as determined by the council.
Second Schedule (Sections 30, 31)
Functions and services of the Government and local governments
Part 1 – Functions and services for which the Government is responsible
1.Arms, ammunition and explosives2.Defence, security, maintenance of law and order3.Banks, banking, promissory notes, currency and exchange control4.Subject to the Constitution, taxation and taxation policy5.Citizenship, immigration, emigration, refugees, deportation, extradition, passport and national identity cards6.Copyrights, patents and trademarks and all forms of intellectual property, incorporation and regulation of business organisations7.Land, mines, mineral and water resources and the environment8.National parks, as may be prescribed by Parliament10.National monuments, antiquities, archives and public records as Parliament may determine11.Foreign relations and external trade12.The regulation of trade and commerce13.Making national plans for the provision of services and coordinating plans made by local governments16.Transport and communication policy17.National censuses and statistics18.Public services of Uganda22.National surveys and mapping24.Forests and game reserve policy25.National research policy26.Control and management of epidemics and disasters29.Any matter incidental to or connected with the above functions and services
Part 2 – Functions and services for which district councils are responsible, subject to article 176(2) of the Constitution and sections 96 and 97 of the Act include but are not limited to—
1.Education services, which cover nursery, primary, secondary, trade, special education and technical education.2.Medical and health services, including—(a)hospitals, other than hospitals providing referral and medical training;(b)health centres, dispensaries, subdispensaries and first-aid posts;(c)maternity and child welfare services;(d)the control of communicable diseases, including HIV/AIDS, leprosy and tuberculosis;(e)control of the spread of disease in the district;(f)rural ambulance services;(g)primary health care services;(i)environment sanitation;3.Water services—The provision and maintenance of water supplies in liaison with the Ministry responsible for natural resources, where applicable.4.Road services—The construction, rehabilitation and maintenance of roads not under the responsibility of the Government.5.All decentralised services and activities which include but are not limited to—(a)crop, animal and fisheries husbandry extension services;(b)entomological services and vermin control;(c)human resources management and development;(d)recurrent and development budget;(e)district statistical services;(f)district project identification;(h)local government development planning;(m)licensing of produce buying;(o)trade development services;(p)commercial inspectorate;(q)cooperative development;(s)social rehabilitation;(u)probation and welfare;(v)street children and orphans;(x)community development;(aa)district information services.
Functions and services for which district councils are responsible include—
6.Regulating, controlling, managing, administering, promoting and licensing any of the things or services which the council is empowered or required to do, and establishing, maintaining, carrying on, controlling, managing or administering and prescribing the forms in connection therewith to fix fees or charges to be levied in that respect.7.Aiding and supporting the establishment and maintenance of schools, hospitals, libraries, art galleries, museums, tourist centres, homes for the aged, destitute or infirm or for the orphans, and providing bursaries to assist in the education of children of persons residing in the district, making donations to charitable and philanthropic, welfare, youth, persons with disabilities, women and sports organisations.8.Preserving public decency, and preventing offences against public order in public places and preventing damage to property of the Government and the council.9.Undertaking private works and services and charging, recovering the costs and contracting out public services to the private sector.10.Selling all by-products resulting from carrying on by or on behalf of the council of any works or services.11.Promoting publicity for the council and the district as a whole.12.Promoting schemes of health, education and road safety sensitisation.13.Providing and managing—(a)sporting and recreational facilities and programmes of informal education for both adults and young people, including the running or provision of community centres;(b)the development of social work among adults;(c)remedial social welfare programmes aimed at the alleviation of social distress;(d)the welfare of children and the elderly; and(e)public vehicular parking.14.The registration of marriages, births and deaths for transmission to the Registrar General.15.Assisting the Government to preserve the environment through protection of forests, wetlands, lake shores, streams and prevention of environmental degradation.16.Any other service or function which is not specified in this Schedule.17.Upon delegation by the Government, identification and preservation of sites and objects or buildings of historical and architectural value.
Part 3 – Functions and services for which urban councils are responsible include but are not limited to—
1.Establish, acquire, erect, maintain, promote, assist or control with the participation of the citizens—(a)lighting of streets and public places;(b)fire brigade services;(d)clinics, dispensaries, health and inoculation centres;(e)cemeteries, crematoria and mortuaries and ancillary services, and provide for the burial of bodies of destitute persons and of unclaimed bodies;(f)omnibus stations and related office accommodations, cafes, restaurants, refreshment rooms and other buildings;(g)offices, stores, workshops, depots and other buildings for the purposes of the council;(h)public halls, libraries, art galleries and museums;(i)slaughterhouses, cold storage facilities and premises for the inspection or processing of milk, meat or hides and skins;(j)markets and piers, jetties and landing places;(k)botanical and zoological gardens;(l)public baths and swimming pools;(m)laundries and other places for the washing of clothes;(n)canteens, social centres, clubs and hospitals, including such facilities for employees and staff;(o)public lavatories and urinals;(p)pounds for stray animals and clinics for the treatment of sick animals;(q)camping and grazing grounds;(t)disinfecting stations;(u)public weighing machines;(w)sanitary services for the removal and disposal of night soil, rubbish, carcasses of dead animals and all kinds of refuse and effluent;(x)water supplies outside the jurisdiction of the National Water and Sewerage Corporation;(y)education services which cover primary and secondary schools, special education, trade and technical schools;2.Establish, maintain or control public parks, garden and recreation grounds on any land vested in the council and in connection with or for the purposes of that public park, garden or recreation ground to—(a)establish, erect, maintain and control aquariums, aviaries, piers, pavilions, cafes, restaurants, refreshment rooms and other buildings or erections that the council may deem necessary;(b)reserve any portion of the public park, garden or recreation ground for any particular game or recreation or for any other specific purposes, exclude the public from those portions and provide for their renting and hiring to the public, clubs or other organisations; and(c)provide or permit any other person to provide any apparatus, equipment or other amenity.3.Prohibit, restrict, regulate or license—(a)the sale or hawking of wares or the erection of stalls on any street, or the use of any part of the street or public place for the purpose of carrying on any trade, business or profession;(b)the depositing on any street, public place or unoccupied land of any refuse, rubbish, derelict vehicles or any other material or thing, and to provide for the removal and disposal thereof;(c)street decorations and the erection of shelters, temporary buildings, platforms, seats and other structures at any entertainment, procession, exhibition, ceremony or display, whether in a public place or not;(d)the placing of banners, wires, ropes or any other impediments over or across any street or public place;(e)the collection of money or goods in any public place for any charitable or other purpose;(f)the public exhibition of any monstrosity, freak of nature or abnormal person or animal;(g)singing, dancing, drumming, the playing of musical instruments, the production of music or the making of any noise likely to disturb any person, or any performance for profit in any public place;(h)the storage or stacking of firewood or other fuel;(i)the washing or drying of clothes other than on private premises;(j)the quarrying of stone, lime, clay, murram or other material;(k)the keeping of dogs, animals and poultry, and provide for the seizure and destruction of ownerless, unlicensed, diseased or dangerous dogs, and the seizure and disposal of stray animals and poultry;(l)billiard saloons, dance halls and other places of public resort;(n)the burning of rubbish and grassland;(o)prostitution and brothels;(p)cinema and video halls.4.Lay out and adorn any street, square or open space vested in the council by the erection of statues, fountains or other structures or in any other manner.5.Decorate streets and public buildings, erect shelters, temporary buildings, platforms, seats and other structures on public places.6.Clear, level and maintain public and unoccupied land taken on lease from a land board and to plant, trim, protect and remove flowers, trees and shrubs in or from any public place.7.Identify streets and other public places by assigning names to them and to cause those names to be exhibited on posts or pillars or to be painted or otherwise exhibited on any building or other erection fronting.8.Number or otherwise identify any buildings fronting on any street or other public place, and cause that identification to be exhibited on the buildings or require the owner of the building, at his or her own expense, to cause that identification to be exhibited on a building.9.Require the owner or occupier of any premises to remove or lower any fence or to remove, lower or trim any tree, hedge or shrub overhanging any street or interfering with the passage of traffic or pedestrians, or any wires or other works or to require any owner or occupier to perform the removal, lowering or trimming which may be necessary for the maintenance of public safety or amenity or build and maintain the pavement bordering his or her property to the specifications of the urban council.10.Require the fencing or enclosing of plots and restrict the use of barbed wire, broken glass or any similar substance on fences and walls.11.Preserve public decency, and to prevent offences against public order in streets and public places, and to prevent damage to or defacement of property of the public or of the council.12.Prevent and extinguish fires, to remove buildings in order to prevent the spread of any fire and to compensate the owner of any building removed.13.Establish, maintain, hire, support or control bands and orchestras and generally to provide for musical entertainment at public places and functions.14.Undertake private works and services and to charge and recover costs on those private works and services and contract out public services to the private sector.15.At the request of the owner of the land situate within its area of jurisdiction, construct, in such manner as the council may think fit, by its servants or by contract, a footway or pavement along any street contagious with the land or vehicular crossings over any footway or pavement and to recover the whole or any part of the cost of the construction, including the cost of supervision, plant, machinery and tools from such owner in the manner it may think fit.16.Sell all by-products resulting from the carrying on, by or on behalf of the council, of any works or services.17.Promote publicity for the council.18.Promote schemes of housing, health education and road safety sensitisation.19.Make provision for the return of destitute persons to their homes.20.Arrange for the insurance of all assets of the council against financial risks of any kind to which the council may be subjected.21.Lay out land and provide and maintain necessary public services.22.Subject to the Constitution, sell or lease any plots of land or any buildings on the land.23.Aid and support, whether by the grant of money or otherwise, the establishment and maintenance of schools, hospitals, libraries, art galleries, museums, musical or scientific institutions, homes for the aged, destitute or persons with disabilities, or for the orphans; provide bursaries to assist in the education of the children of persons residing in the area of jurisdiction; make donations to charitable and philanthropic, welfare and youth organisations; and make presentations to other local authorities or public bodies.24.Provide—(a)gowns, chains and badges of office for councillors and officers of the council;(b)badges, medallions or scrolls for presentation to persons who have given meritorious service to the urban councils; and(c)floral tributes in memory of councillors, officers of the council and persons of note.25.Obtain and protect armorial bearings.26.Regulate, control, manage, administer, promote or license any of the things or services which the council is required or empowered to do and establish, maintain, carry on, control, manage or administer, and prescribe the forms in connection therewith; and to fix fees or charges to be made in respect thereof.27.With the consent of a neighbouring local government, render advice and or assist to control development and to administer town and country planning schemes in any area within an agreed distance from the boundaries of its jurisdiction.28.Provide, control and manage the following services—(a)sporting and recreational facilities and programmes of informal education for both adults and young people, including the provision and running of community centres;(b)the development of social work among adults;(c)remedial social welfare programmes aimed at the alleviation of social distress;(d)the welfare of children;(e)public vehicle parking.29.Initiate and contract twinning arrangements with international local governments or local authorities in consultation with the Minister.30.Any other function or service incidental to the above.31.Any other function not reserved for the Government.
Part 4 – Functions and services to be devolved by a district council to lower local government councils
1.The provision of nursery and primary education.2.The provision of agricultural ancillary field services.3.The provision and control of soil erosion and protection of local wetlands.4.The control of vermin in consultation with the Ministry responsible for tourism and wildlife and any other relevant Ministry.5.The taking of measures for the prohibition, restriction, prevention, regulation or abatement of grass, forest or bush fires, including the requisition of able-bodied male persons to extinguish such fires and to cut fire breaks and general local environment protection.6.The control of local hunting and fishing7.The provision of—(a)hygiene services and health units other than health centres;(c)community based healthcare services.8.The provision and management of ferries.9.The provision of measures to prevent and contain food shortages, including relief work, the provision of seed and the storage of foodstuffs.10.Markets establishment, management and collection of revenue.11.The establishment, control and management of recreation grounds, open spaces and parks.12.The making, altering, diversion and maintenance of works, paths, culverts, bridges, road drains and water courses, and the regulation of the making of pits and other excavations.13.Measures requiring owners and occupiers of land or premises to close and keep free from vegetation any road adjoining their land or premises.14.The enforcement of—(a)standards of building and standards of maintenance of buildings, including dwelling houses, latrines, kitchens and stables for animals;(b)proper methods for the disposal of refuse, and the making, improving, operation and maintenance of wells, dams and other water supplies.15.The control of trading centres, markets and landing sites; and the carrying on of local industries and the organisation and encouragement of local trade.16.The regulation of traditional liquor as defined in the Liquor Act.17.The organisation of social, cultural and sporting activities and social, cultural and sporting clubs.18.The publication of newspapers and periodicals and the provision of information services.19.The provision of community development schemes as may be approved by the district council and the regulation of any labour reasonably required as part of normal communal or civic obligations.20.The maintenance of community roads (Bulungi Bwansi roads).21.Protection and maintenance of local water resources.22.Maintenance of community infrastructure.23.Any other functions which the district council deems fit to devolve or as agreed upon between the district council and the lower council.
(A) Functions and services to remain at city or municipal council (not to be devolved to the divisions)
1.Staff establishment structure and setting of remuneration levels2.Setting of service delivery standards3.Recruitment and payment of salaries of established staff4.Property valuation and valuation lists (valuation court)5.Setting of levels of trade licences and fees6.Monitor the general administration and provision of services in divisions8.Determination of taxation levels and supply of receipting media10.Central laboratory services11.Mortuary and cemeteries12.Local examinations (schools)13.Co-curricular activities14.Procurement and management of refuse tipping sites15.Procurement and maintenance of heavy plant and equipment16.Loan repayment (external)17.Construction and maintenance of major drains18.Installation of traffic signals19.Road construction and maintenance (tarmac)20.National and district functions21.Legal services (interpretation and prosecution)22.Architectural and design standards23.Approval of building plans25.Cadestral survey and mapping27.City councillors’ expenses28.Street lighting energy charges31.District service commission expenses32.Broad policy and objectives guidelines34.Mailo land administration
(B) Functions and services to be devolved by a city or municipal council to divisions
1.Payment of salaries for support staff2.Determine levels of staff numbers (support staff)3.Division council expenses5.Administration of licences6.Assessment of graduated tax8.Health education and visiting9.Vector and vermin control11.Curative services (clinics)13.Food and drug inspection15.Administration of markets16.Control of development–enforcement of building rules17.Primary and nursery education18.Monitoring the utilisation of grants to schools19.Grass cutting and maintenance of parks21.Repair of murram and earth roads22.Environmental care and protection23.Neighbourhood structure plans25.Resolving local land issues27.Welfare and community services28.Agriculture and veterinary extension services29.Youth, persons with disabilities, women and sports30.Cooperative societies and groups31.Spring protection and provision of drinking water32.Any other service imposed by Parliament or agreed upon between the division and city or municipal council, as the case may be
Third Schedule (Sections 7, 28, 38, 39, 171)
Local Government Councils Regulations
Part I – Preliminary
These Regulations may be cited as the Local Government Councils Regulations.
Part II – Elected councillors taking office
2. Oath and acceptance of office by a councillor
(1)A person elected a local government councillor shall, before taking office of a councillor, and before the first meeting of a local government council—(a)take an oath as prescribed in the Eighth Schedule administered by the chief administrative officer or the town clerk, as the case may be;(b)make a written declaration addressed to the chief administrative officer or the town clerk accepting the office of councillor.(2)In the case of other local councils an oral acceptance recorded in the minutes of the first meeting of that council shall suffice.
3. Vacation of seat on the local government council
The seat of a member of a local government council shall fall vacant if—(a)the holder of the office dies or resigns in writing addressed—(i)in the case of a district, to the speaker;(ii)in the case of other local councils, to the chairperson;(b)the council is dissolved;(c)without reasonable cause or the permission of the chairperson, a member fails to attend four consecutive ordinary meetings of the council;(d)the holder is found guilty of violation of the Leadership Code and punishment imposed includes the vacation of office of councillor;(e)the holder accepts appointment to a public office in a local council that employs him or her;(f)a member is under sentence of death or imprisonment exceeding six months, imposed on him or her by a court of law without the option of a fine;(g)a member has been convicted of an offence involving moral turpitude within the preceding six years;(h)a member is recalled by the electorate of his or her constituency;(i)circumstances arise which disqualify a member from membership under any other law; or(j)a member ceases to be a resident in the constituency which he or she represents on that council.
4. Pecuniary interest of members
(1)If any member of the district, subcounty or urban council or of any committee, board or commission of a council—(a)has any pecuniary interest in a proposed contract or any other matter; and(b)is present at any meeting of that council, board, commission or committee at which that contract or other matter is the subject of consideration,he or she shall at that meeting disclose that interest and shall not take part in any consideration or discussion or vote on any question relating to that contract or that matter, and that person shall withdraw from that meeting.(2)This regulation shall not apply to a pecuniary interest which a member may have as a rate payer or taxpayer.(3)Any person who fails to comply with subregulation (1) of this regulation commits an offence and is liable on conviction to imprisonment for not less than six months and not more than three years without an option of a fine unless that person establishes to the satisfaction of the court that he or she did not know—(a)that he or she had pecuniary interest in the contract, proposed contract or other matter; and(b)that the contract, proposed contract or other matter was the subject of consideration at any meeting.(4)A prosecution for an offence under this section shall not be commenced except with the consent of the Director of Public Prosecutions.
5. Removal of a chairperson of a lower local government council
The chairperson may be removed from office by the council as prescribed in section 14(18) of the Act.
6. Vacation of office of a member of an executive committee
The office of a member of the executive committee shall fall vacant if—(a)the appointment of a member is revoked by the chairperson;(b)a member—(ii)becomes disqualified to be a member of the council; or(c)the council passes a vote of censure of a member; or(d)a new chairperson assumes office.
7. Revocation of mandate of a councillor
(1)Subject to this regulation, the mandate of an elected member of a local council shall be revoked if the member is recalled by the electorate on any of the following grounds—(a)failing to declare his or her assets within three months after assuming office;(b)neglecting his or her duties as councillor or for having committed acts incompatible with his or her position as a member of the council.(2)A local government councillor shall lose his or her seat as councillor if one-third of the registered electorate of his or her electoral area signs a petition and lodges it with the Electoral Commission.(3)The Electoral Commission shall declare the seat vacant after ascertaining the authenticity of the petitioners and the validity of the petition.
8. Duties of a councillor
(1)A councillor shall—(a)maintain close contact with the electoral area, and consult the people on issues to be discussed in the council where necessary;(b)present views, opinions and proposals to the council;(c)attend sessions of the local council and meetings of committees or subcommittees of which he or she is a member;(d)appoint at least a day in a given period for meeting the people in his or her electoral area;(e)report to the electorate the general decisions of the council and the actions it has taken to solve problems raised by the residents in the electoral area;(f)bring to bear on any discussion in the council the benefit of his or her skill, profession, experience or specialised knowledge;(g)take part in communal and development activities in his or her electoral area and the district as a whole.(2)A member of a local government council shall, in the discharge of his or her duties, have due regard to the national and district interests and the interests of the people in the electoral area.
Part III – Meetings of local government councils
9. Meetings of a local government council
(1)A local government council shall meet for the discharge of its functions at least once in two months, at a time and place that the speaker or chairperson in the case of a council without a speaker may determine.(2)A notice calling a meeting, together with the agenda for that meeting, shall be circulated to each member of the council at least seven clear days before the date of the meeting, and a written notice may be supplemented by a public announcement over the radio or placed at a place of common interest or by any other means.(3)The meetings of a council shall be open to the public, but where in the opinion of the speaker or presiding chairperson or by resolution of the council, the deliberations at a particular meeting are of a confidential nature, the council may meet in camera.(4)The speaker or presiding chairperson may require any member of the public behaving in a disorderly manner to withdraw from the meeting, and may order security personnel to eject that person if he or she refuses to withdraw.(5)Fifty percent of the members of the council shall form a quorum at any of its meetings.(6)Questions proposed at a meeting of a council shall be determined by general consensus, but where a consensus cannot be reached, questions shall be determined by a simple majority of the members present and voting.(7)Where the question proposed is a vote of no confidence or is the removal of a person from office, or any other matter when the council so decides, voting shall be by secret ballot.(8)Subject to the foregoing provisions, a council may make byelaws regulating the procedure for meetings of the council and its working committees.
10. Minutes of council meetings
(1)The records of every meeting of a local government council shall be kept in English.(2)Any person other than a member of that council requiring a copy of the minutes may receive a copy on payment of a fee prescribed by the council.
11. Extension of the term of a council
(1)The Minister may, with the prior approval of the Cabinet, extend the term of office of a local government council or a number of local government councils from four years for a further period not exceeding six months where—(a)Uganda is in a state of war;(b)a state of emergency has been declared under the Constitution; or(c)any district or part of a district has been declared a disturbed area under the Constitution.(2)The extension referred to in subregulation (1) may be renewed by resolution of Parliament.
12. Freedom of speech in proceedings
There shall be freedom of speech, debate and proceedings in every local government council, and that freedom shall not be impeached or questioned in any court, tribunal or place out of that council.
13. Immunity from court action
(1)Subject to this Act, no civil or criminal proceedings shall be instituted against a member of a local government council in any court or tribunal by reason of anything said in the local council by petition, motion or otherwise.(2)Where in the opinion of the speaker or presiding chairperson a statement made by a member is prima facie defamatory of any person, the speaker or chairperson in a council without a speaker shall refer the matter for inquiry to a committee appointed by the council for that purpose which shall report its findings to the council not later than fourteen days from the date of its appointment.(3)Where the committee reports to the local council that the statement made by the member is defamatory of any person, the member who made the statement shall, within seven days from the receipt of communication of the speaker or chairperson render an apology through the local council on terms approved by the council; and the apology shall be communicated to the person who has been defamed.(4)Where a member refuses to render an apology pursuant to subregulation (3), the speaker shall suspend that member for two consecutive meetings of the local council.(5)A member of the council suspended under subregulation (4) shall lose all privileges, immunities and allowances for the period of suspension; and the privileges and immunities shall be restored if at any time before the end of the period specified in subregulation (4) he or she renders the apology required.
14. Unqualified persons sitting or voting in the council
Any person who sits or votes in a local council after his or her seat has become vacant or he or she has become disqualified from sitting or voting in the local council, knowing or having reasonable grounds for knowing that he or she is disqualified, or that the seat has become vacant, as the case may be, commits an offence and is liable on conviction to a fine not exceeding ten currency points or imprisonment not exceeding one year or both.
Part IV – Procedure for legislation
15. Members may introduce bills for ordinances
(1)Every member of the district council or city council has a right to introduce a bill for an ordinance in the council.(2)A councillor introducing a bill for an ordinance shall be afforded reasonable assistance by the council’s department whose area of operation is affected by the bill.(3)A bill for an ordinance introduced by a member shall, before its publication, first be introduced by a motion to which the proposed bill is attached, and if the motion is carried then the bill will be published.
16. Method of publication of a bill
(1)The council shall, not later than fourteen days before a bill is to be debated by the council, publish the draft—(a)by fixing a copy of the bill in a conspicuous place on or near the outer door of the office of the district council during office hours;(b)by including the bill as a supplement to an official local publication, if any;(c)by availing copies of the bill to the public; or(d)in any other manner as is customary in the area.(2)There shall be attached to the bill for publication a short memorandum signed by the person introducing the bill, setting out the policy matter of the bill and how the bill seeks to implement that policy.
17. Bill to have a title
(1)Each bill shall be identified by a title placed at the beginning of the bill.(2)The title of the bill shall include the subject matter of the ordinance in general terms.
18. Ordaining clause
(1)Each bill shall have an ordaining clause placed immediately below the title of the bill.(2)The ordaining clause shall read as follows—“Be it ordained by the council of the district of (name of district) as follows:”
19. Distribution of copies of a bill to members
On publication of the bill, the clerk shall distribute copies to the members ensuring that each councillor gets a copy to enable the members to study the bill and consult on it in their constituencies.
20. Debating the bill
(1)Debating of the bill shall take place at least fourteen days after its publication.(2)In case of a public emergency, subregulation (1) of this regulation may be waived by a resolution of the council.(3)At the beginning of the debate, the speaker shall call the name of the member introducing the bill to introduce it.(4)The clerk shall then read the title of the bill after which the member called upon shall give the introductory speech giving reasons for introducing the bill.(5)A full debate shall then follow on the basis of the memorandum and the introductory speech.(6)Amendments to the bill may be moved by members, in writing, at any time before the closure of the debate.(7)At the close of the debate the speaker shall put the question in respect of each clause of the bill as published or as is amended by any member.(8)The bill shall be passed if all clauses are passed by the members as published or as amended by the council.
21. Signing a bill into an ordinance and publication
(1)On the return of the bill from the Attorney General with or without amendments, the chairperson shall place his or her signature on five copies of the bill which copies shall be kept as follows—(a)the chairperson, one copy;(b)the speaker, one copy;(c)the Minister, one copy;(d)the Attorney General, two copies one of which shall be for publication in the Gazette.(2)On publication of the ordinance the date of signature and the date of commencement shall be indicated, and the ordinance shall be given a number in order of publication of the ordinances.(3)An ordinance shall be published in the Gazette and also in the district in the same manner as the bill is published in the district.
22. Procedure for making byelaws
(1)Every councillor has a right to introduce a byelaw in his or her council.(2)A councillor wishing to introduce a byelaw shall forward the byelaw to the chairperson who shall—(a)distribute or cause to be distributed copies to members of the council at least fourteen days before the byelaw is to be debated;(b)publish or cause to be published a notice of the intention of making the byelaw and invite representation in writing by any person who objects to the making of the byelaw within three weeks from the date of the notice;(c)publish or cause to be published in a manner specified in subregulation (6) the relevant byelaw at the same period as the notice under paragraph (b).(3)Subregulation 20(2), (4), (5), (6) and (8) shall apply to a meeting making a byelaw.(4)During a debate on a byelaw any representation made under subregulation (2) shall be circulated to members and shall be taken into consideration.(5)After the passing of a byelaw and after the fulfilment of the provisions of section 39 of the Act, the byelaw shall be signed by the chairperson and published in the manner specified under subregulation (6).(6)The provisions of regulation 16 relating to the method of publication of a bill shall apply to the publication of a byelaw under this regulation.
Part V – Committees
23. Meetings of committees
(1)Committees shall meet for the discharge of their functions at a time and place that the chairperson of the committee may decide.(2)Regulation 9 regarding meetings of the local government council shall apply to meetings of the committees.
24. Working committees
The local government council may establish and regulate working committees as it deems fit, but the number of members on each committee, including the chairperson, shall not be more than nine.
25. Joint committees
Where the local council decides to concur with any other local government council in appointing a joint committee, the election of members and the regulation of the conduct of the joint committee shall be as agreed between the two local government councils.
Part VI – Miscellaneous
26. Mode of service of summons, etc.
(1)Any summons, notice or other documents required or authorised to be served on a district, urban or subcounty council shall be served by delivering the document to, or by sending it by registered post addressed to, the town clerk, chief administrative officer or chief of the subcounty of the council.(2)The court may, with regard to any particular suit or document, order service on the district, urban or subcounty council to be effected otherwise; and in that case service shall be effected in accordance with the terms of that order.
27. Legal representation of council
In any prosecution by or on behalf of a district, urban or subcounty council and in any civil cause or matter in which the local council is a party, the local council may be represented by any member of staff of the local council or a legal firm, duly authorised in that behalf by the council.
28. Service of notice by council
(1)Subject to this regulation, any notice, order or other document required or authorised by this or any law to be served by or on behalf of a council on any person shall be deemed to have been duly served—(a)where the person to be served is a company, if the document is addressed to the secretary of the company at its registered office or at its principal office or place of business, and it is either—(ii)delivered to that office or the principal office or place of business of the company;(b)where the person to be served is a partnership, if the document is addressed to the partnership at its principal place of business, identifying it by name or the style under which its business is carried on, and is either—(ii)delivered to that office or the principal office or place of business;(c)where the person to be served is a public body, a corporation, a council, society or other body, if the document is addressed to the president, secretary, treasurer or other principal officer of that body, as the case may be, at its principal office and is either—(ii)delivered to that office;(d)in any other case, if the document is addressed to the person to be served and is either sent to him or her by post or delivered to his or her residence or place of business.(2)Any document which is required or authorised to be served on the owner or occupier of any premises may be addressed to “the owner” or “the occupier”, as the case may be, of those premises, naming them, without further name or description, and shall be deemed to have been duly served—(a)if the document is sent or delivered in accordance with subregulation (1)(d) of this regulation; or(b)if the document or a copy of it is affixed to some conspicuous part of the premises.(3)Where a document is served on a partnership in accordance with this regulation, the document shall be deemed to have been duly served on each partner.(4)For the purpose of enabling any document to be served on the owner of any premises, the council may require the occupier of the premises to state the name and address of the owner.
29. Authentication and execution of documents
(1)Subject to these Regulations, every order, or other document requiring authentication by a local council shall be deemed to be sufficiently authenticated without the seal of the local council if it is signed by the chairperson, the chief administrative officer, the town clerk or by a member of the staff of the local council duly authorised in that behalf by a resolution of the council.(2)Every contract and any instrument and document which a local council is lawfully empowered to execute shall be deemed to be duly executed by or on behalf of the local council if it is signed by the chairperson, the chief administrative officer, the town clerk and by any other member of staff of the local council duly authorised in that behalf by resolution of the council.
Any document purporting to be a document duly authenticated or executed on behalf of the council shall, unless the publication of any order, notice or other document is required by these Regulations, be deemed to have been duly made—(a)if it is published in the Gazette; or(b)if it is fixed for a reasonable period in some conspicuous place of, on or near the outer door of the office of the local council during office hours or is made known in such other manner as is customary in the area of the local council.
31. Meetings of lower local councils
(1)A lower local council shall meet for the discharge of its functions under this Act, at least once in two months, at such time and place as the chairperson may determine; and, in addition, the chairperson shall convene a meeting—(a)upon the written request of one-third of the members of that local council;(b)whenever he or she considers it necessary to do so.(2)The provisions of regulation 9(3) to (8) shall apply to the lower local councils provided that in subregulation (4) the title “speaker” shall be substituted for “chairperson”.
32. Requirements for declaring an urban area
(1)Except for those areas which are already gazetted, before declaring an area to be a town, municipality or city, the following requirements should generally exist—(a)the population must be, in the case of—(i)a town, above twenty-five thousand inhabitants;(ii)a municipality, above one hundred thousand inhabitants;(iii)a city, above five hundred thousand inhabitants;(b)the area must—(i)have capacity to meet its cost of delivery of services;(iii)have a master plan for land use;(iv)presence of water sources.(2)Where a district headquarters is established, the area shall be declared a town.
Fourth Schedule (Section 33)
Functions and powers of a local government council not to be delegated
1.Approval of annual budget estimates2.Approval of supplementary estimates3.Making byelaws for the proper conduct of the council’s own business4.Approval of development plans5.Passing of bills for ordinances and byelaws6.Power to raise loans and mortgaging council property7.Any other function or power that may be added to the above by the Minister with the approval of Cabinet
Fifth Schedule (Sections 78, 80, 84, 85)
The Local Governments Revenue Regulations
Part I – Preliminary
These Regulations may be cited as the Local Government Revenue Regulations.
Part II – Graduated tax
2. Graduated tax
(1)Every district or urban local council shall levy an annual tax to be known as graduated tax—(a)on every male person of or above the apparent age of eighteen years who is on the first day of the financial year residing within the areas of its jurisdiction; and(b)on female persons of or above the apparent age of eighteen years engaged in any gainful employment or business.(2)Graduated tax shall be due and payable on the first day of the beginning of the financial year in each year; and where a person takes up residence in the area of jurisdiction of a district, city, municipal or town council after the first day of the financial year, tax payable shall be due and payable on the day residence is taken.(3)Graduated tax shall be payable at the place of residence.(4)For the purposes of this Part of these Regulations, “residence” means continuous residence for at least six months in a city, municipality, town, district or other local government, and continuity of residence shall be deemed not to have been broken by reason of any absence of less than five weeks.(5)For the purposes of subregulation (6) of this regulation, the period of four months may be either entirely within the relevant tax year or partly in that year and partly in the preceding year.(6)For the purpose of this regulation, any person who within six months of the tax becoming due proves to the satisfaction of an assessment officer—(a)that he or she was not resident in the area of jurisdiction of the local government council, city, municipality or town council in the previous year; and(b)that he or she has paid a similar tax outside that jurisdiction and in respect of that current year,shall be exempted from the payment of graduated tax in respect of the current year if the tax assessed for him or her is equal to the amount already paid.(7)Every person shall complete the payment of graduated tax within the first six months of the financial year assessed.(8)Graduated tax shall be paid on the basis of an assessment, and each graduated taxpayer shall keep evidence of his or her assessment.(9)The following persons shall be exempted from the payment of graduated tax—(a)a person holding a visitors pass or transit pass issued by the immigration department and who does not reside in the area of jurisdiction of a local council for more than four months;(b)a student studying in a recognised school or institution during the year in which payment may have been due;(c)diplomatic and consular personnel, employees of international organisations and representatives of other states or international organisations, or members of their national organisations, members of their staff and families as are exempted by written law from the payment of tax;(d)members of the Uganda Peoples’ Defence Forces, the Uganda Police Force, the Uganda Prisons Service and the local defence forces.(10)No person shall be required to pay more than the maximum graduated tax liability determined by the Government for that year.(11)A graduated taxpayer shall be liable to pay to any local government additional graduated tax as assessed in that local government provided that a tax already paid elsewhere does not amount to the maximum tax liability determined by the Government for that year.(12)Where the sum of taxes already paid and the additional assessment taken together exceed the maximum graduated tax liability determined by the Government for that year, a taxpayer shall be liable to pay only the difference between the maximum liability and the sum of the graduated tax already paid.(13)A person liable to pay graduated tax under these Regulations shall—(a)if resident within an urban council, register with the tax office of the city, municipal or town council established for that area, before the expiry of the second month from the date he or she takes up residence in the area;(b)if resident elsewhere, register with the office of the subcounty chief or authority having jurisdiction over the area in which he or she resides.(14)Where a person who is registered under subregulation (13) of this regulation changes address, he or she shall notify the change at the office at which he or she is registered.(15)A person contravening subregulation (13) or (14) of this regulation commits an offence and is liable on conviction to a fine not exceeding one currency point or imprisonment for a period not exceeding one month.
3. Scales of tax
The scales of tax shall be determined by the local governments in accordance with the advice of the Local Government Finance Commission as provided for in article 194(4)(d) of the Constitution.
(1)The chief administrative officer or town clerk may, on the recommendation of the parish administrative unit council, grant partial or complete exemption from the payment of graduated tax, either generally or in respect of any year, of any person who, in his or her opinion, is unable to pay the amount of tax due from him or her, by reason of poverty arising from old age, infirmity as recommended by the parish unit council or other good cause.(2)Any exemption from tax granted under subregulation (1) of this regulation may be revoked at any time for good cause.(3)A person completely exempted from the payment of tax under subregulation (1) of this regulation shall be issued with a certificate of exemption.
5. Tax assessment committee
(1)Every person resident in a subcounty liable to pay tax shall be assessed for graduated tax under these Regulations by a tax assessment committee appointed by the district council.(2)Every person liable to pay tax and resident in the area of jurisdiction of an urban council shall be assessed by a tax assessment committee appointed by the urban council.
6. Assessment of taxes by the tax assessment committee
(1)If a person satisfies the assessment committee or person appointed to do the assessment that he or she is unable to speak or to understand the language used by the tax assessment committee, the committee carrying out the assessment shall be assisted by an interpreter who understands the language of the person to be assessed.(2)Where within one year of the making of an assessment by an assessment committee, the council concerned discovers in the assessment an error or miscalculation, the council shall order the amendment of the assessment, and a fresh certificate of assessment shall accordingly be issued.(3)Any amendment under subregulation (2) of this regulation resulting in a higher tax shall not be made without affording a hearing to the taxpayer, and the taxpayer shall have the right to appeal against the amended assessment.(4)Where an amendment under subregulation (2) of this regulation results in a lower tax, a taxpayer shall be credited with the balance in his or her favour for the tax of the following year.
7. Appeal against assessment
(1)In every subcounty or urban council there shall be a tax assessment appeals tribunal which shall be constituted in a manner that the Minister may by statutory instrument prescribe.(2)Any person—(a)assessed to pay tax for which he or she is not liable under these Regulations;(b)assessed to pay a rate of tax higher than the standard rate of tax;(c)refused exemption from the payment of tax; or(d)whose complete exemption or partial exemption from the payment of tax has been revoked or varied by a tax assessment committee,may appeal to the tax assessment appeals tribunal, and the appeals tribunal may confirm or vary the decision.(3)Where a chief in charge of a subcounty or town clerk in an urban council in which any person resides is satisfied that a person—(a)has not been required to pay graduated tax for which he or she is liable under these Regulations;(b)has been required to pay tax at a lower rate than he or she should pay; or(c)has been granted partial or complete exemption from the payment of tax unreasonably,that officer may appeal to the tribunal, and the appeals tribunal may confirm or vary the decision appealed against.(4)Any appeal under this regulation shall be brought within thirty days of the decision of the assessment committee being made known to the taxpayer, the town clerk, the chief finance officer or chief administrative officer, as the case may be.(5)Any person aggrieved by the decision of the tax assessment appeals tribunal may appeal to the Minister.
8. Attendance before committee, etc.
(1)A tax assessment committee or a tax assessment appeals tribunal may require any person, other than a person who agrees in writing to pay the maximum rate, to attend before it when his or her case is being considered; and that person or the employer of that person shall furnish the committee, officer or tribunal with the information that may be required of him or her to enable the committee, officer or tribunal to reach a proper decision.(2)Any person who wilfully neglects or refuses to attend or when attending wilfully refuses to furnish information lawfully required of him or her commits an offence and is liable on conviction to a fine not exceeding a half a currency point or to a term of imprisonment not exceeding one month.
9. Election of a person by district councils to the tax assessment committee
Where provision is made for a lower council or other body to elect a person to an assessment committee or a tax assessment appeals tribunal and the lower council or other body is not in existence, or is unable or unwilling to make the necessary election, the election shall be made by the district or urban council.
10. Recovery of tax and penalty for nonpayment
(1)Where the tax payable or any part of it remains unpaid at the end of the first six months of the financial year, there shall be a surcharge of 50 percent of the amount remaining unpaid.(2)The provisions relating to the collection and enforcement of tax shall apply to a surcharge.(3)Subject to this regulation, any person who without lawful excuse, the proof of which shall lie on him or her refuses, neglects or fails to pay the tax to which he or she is liable under these Regulations, six months from the date the tax is due, commits an offence and is liable on conviction to imprisonment for a term not exceeding one month or to a fine not exceeding double the amount of the tax due.(4)Notwithstanding any other provision of this regulation, a taxpayer may be sued by a district or urban local council for the recovery of the tax due.(5)For the purposes of this regulation, tax due includes tax due and payable during the two years immediately preceding the year in which proceedings are instituted.
Part III – Property tax
11. Property tax
(1)A district and urban local council shall impose, under the provisions of the Local Government (Rating) Act, rates on property that is within its area of jurisdiction.(2)A district or urban council may enact laws imposing rates on persons owning, occupying or in possession of land or buildings in any area to which the Local Government (Rating) Act does not apply.(3)A district or urban council may recover any rate due at any time after it becomes due and payable by court action against the defaulter.(4)Where a person liable to payment of rate fails to pay the rate within two months from the date of service of the notice of payment, the district or urban council may recover the rate due—(a)as a civil debt recoverable summarily; or(b)by distress and sale of any goods and chattels of the person together with the costs and charges of levying and recovering that debt.(5)The local council may grant complete or partial exemption from the payment of rates in respect of premises occupied or used in connection with religious, charitable or other public purpose or for a good cause.
12. Receipts for rates and taxes
(1)A receipt for the amount of any rate or tax paid by a rate or taxpayer be issued by the collector and delivered to the person paying the rate or tax, and that receipt shall be evidence of the payment of the rate or tax.(2)Whenever for any sufficient reason a receipt issued under subregulation (1) cannot be produced, a court may in its discretion admit other evidence in proof of payment.
Part IV – Other revenue
13. Other revenue
In addition to graduated tax, rates and grants from the Government, local government revenue shall consist of—(a)fees and fines on licences and permits in respect of any service rendered or regulatory power exercised by the local council;(b)interest on investments;(c)rents from lease of property owned by the local council;(d)fees and fines imposed by courts administered by the local council;(e)donations, contributions and endowments;(f)charges or profits arising from any trade, services or undertaking carried on by the local council;(g)annual bicycle licences;(k)user charges where applicable;(n)charcoal burning licences; and(o)any other revenue which may be prescribed by the local government and approved by the Minister.
Part V – Distribution of grants from city councils to division councils
14. Grants from city or municipal council to division councils
(1)The minimum of 30 percent of the total revenue collected and remitted by all city or municipal divisions to a city or municipal council shall be distributed as grants to division councils based on a formula provided under subregulation (4) of this regulation.(2)A city or municipal council shall distribute at least 30 percent of the total amount of its revenue collection to division councils in its area of jurisdiction on a monthly basis in accordance with the formula in subregulation (4) of this regulation.(3)Where a city or municipal council fails to remit funds due to a division council under subregulation (2) of this regulation for two consecutive months, the division council may retain the amount due to it.(4)The amount to be given to individual divisions shall be calculated in accordance with the following formula—Formula for distribution of grants from city or municipal councils to division councils.Where—A = minimum annual amount for a divisionB = city/municipal council actual collected revenue for that periodW₁ = weight of the parameter for child mortalityW₂ = weight of the school-age-going population (5-12 yrs.)W₃ = weight of the number of inhabitantsW₄ = weight of the land area (sq. km.)X = city/municipal council total number of child deaths (1-5 yrs.)Y = city/municipal council school-age population (5-12 yrs.)Z = city/municipal council populationQ = city/municipal council land area (sq. km.)xi = division (i) total number of child deaths (1-5 yrs.)yi = division school-age-going population (5-12 yrs.)zi = division populationqi = division land area (sq. km.)i = division, e.g. Nakawa for Kampala City CouncilRecommended weights of the parameters—
|(a) child mortality
|(b) school-age-going population (5-12 yrs.)
|(d) land area (sq. km.)
15. Distribution of grants by subcounty council to administrative councils
A subcounty shall retain 65 percent of the amount retained and distribute the 35 percent as follows—(a)5 percent to be remitted to the county councils;(b)5 percent to be distributed among the parishes;(c)25 percent to be distributed among the village councils.
16. Distribution of grants to village, parish and ward councils
Twenty-five percent of the total of what a division retains and receives from the city or municipal council shall be distributed among the village councils within its area of jurisdiction, and 10 percent among the parish or ward councils.
Part VI – Miscellaneous provisions
17. Information to be supplied
(1)Every person paying any rate or tax or obtaining exemption from a rate or tax shall furnish the collector with information that may be required by him or her in preparing the requisite receipt or certificate of exemption, and shall, if so required by the collector, attend personally before the assessment committee that carried out the assessment.(2)Any person who on being required under this regulation to attend before the assessment committee wilfully neglects or refuses to attend or, when attending, wilfully refuses to furnish any information lawfully required of him or her commits an offence and is liable on conviction to a fine not exceeding half a currency point.
18. Power to demand receipts
(1)A collector may require a person whom he or she has reasonable grounds to believe to be liable to any rate or tax to produce a receipt in respect of that rate or tax.(2)Subject to regulation 12(2) of these Regulations—(a)where a person fails to produce a receipt or states that he or she is not liable for the rate or tax and does not produce a certificate of exemption, the collector may require that person to furnish information which the chief administrative officer or town clerk may consider necessary for the purpose of ascertaining the proper rate or the rate of tax payable by that person;(b)evidence of the nonproduction of a receipt or certificate of exemption upon request having been made shall, for the purposes of any proceeding under these Regulations, be prima facie evidence that the rate or tax is due and has not been paid.(3)Any person who wilfully fails to comply with any direction lawfully issued under this regulation commits an offence and is liable on conviction to a fine not exceeding one-half currency point in addition to paying the tax due.
19. Penalties for false information
When required to give information, any person who wilfully gives false information to an assessment committee, assessment office, a tax assessment appeals tribunal, chief administrative officer or town clerk or a collector gives any information which he or she knows or has reason to believe is false commits an offence and is liable on conviction to a term of imprisonment not exceeding one month or to a fine not exceeding one-half currency point or both.
20. Borrowing powers
(1)A local government council may from time to time raise loans by way of debenture, issue of bonds, or any other method, in amounts not exceeding 25 percent of the locally generated revenue provided that a local government council demonstrates ability to meet its statutory requirements.(2)Borrowing shall be exercised by a local government council—(a)with the approval of the Minister if the amount to be borrowed exceeds 10 percent of the total amount the local government council is eligible to borrow;(b)after the Auditor General has certified the books of account of the preceding financial year;(c)if the Auditor General’s report is not qualified;(d)if funds are intended for investment in priority activities as identified by the whole council;(e)after the executive committee has given guarantee to the effect that repayment of the loan shall not adversely affect the operations of the local government council and, in particular, meeting the statutory obligations, including salaries.(3)All loans approved by the Minister shall be published in the official Gazette.