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Constitution of Kenya, 2010
(4) An Act of Parliament may—
(a) make further provision for the withdrawal of funds from a
county Revenue Fund; and
(b) provide for the establishment of other funds by counties and
the management of those funds.
Contingencies Fund.
208. (1) There is established a Contingencies Fund, the operation
of which shall be in accordance with an Act of Parliament.
(2) An Act of Parliament shall provide for advances from the
Contingencies Fund if the Cabinet Secretary responsible for finance is
satisfied that there is an urgent and unforeseen need for expenditure for
which there is no other authority.
Part 3—Revenue-Raising Powers and the Public Debt
Power to impose
taxes and charges.
209. (1) Only the national government may impose—
(a) income tax;
(b) value-added tax;
(c) customs duties and other duties on import and export goods;
and
(d) excise tax.
(2) An Act of Parliament may authorise the national government
to impose any other tax or duty, except a tax specified in clause (3)
(a) or (b).
(3) A county may impose—
(a) property rates;
(b) entertainment taxes; and
(c) any other tax that it is authorised to impose by an Act of
Parliament.
(4) The national and county governments may impose charges
for the services they provide.
(5) The taxation and other revenue-raising powers of a county