by virtue of article 152 of this Constitution.
(2) The fees and taxes to be levied, charged, collected and
appropriated under clause (1) of this article shall consist of rents, rates,
royalties, stamp duties, personal graduated tax, cess, fees on registration and
licensing and any other fees and taxes that Parliament may prescribe.
(3) No appropriation of funds by a local government shall be made
unless approved in a budget by its council.
(4) Parliament shall by law make provision for tax appeals in relation
to taxes to which this article applies.
192. Collection of taxes by local government.
Parliament shall by law provide—
(a) for the taxes that may be collected by a local government for or
on behalf of the Government for payment into the Consolidated
Fund;
(b) for a local government to retain for the purposes of its functions
and services, a specified proportion of the revenues collected for
or on behalf of the Government from the district.
193. Grants to local governments.
(1) The President shall for each financial year, in accordance with this
Constitution, cause to be presented to Parliament proposals as to the monies
to be paid out of the Consolidated Fund as—
(a) unconditional grant in accordance with clause (2) of this article;
(b) conditional grant in accordance with clause (3) of this article;
(c) equalisation grant in accordance with clause (4) of this article.
(2) Unconditional grant is the minimum grant that shall be paid to
local governments to run decentralised services and shall be calculated in the
manner specified in the Seventh Schedule to this Constitution.
(3) Conditional grant shall consist of monies given to local
governments to finance programmes agreed upon between the Government
and the local governments and shall be expended only for the purposes for
which it was made and in accordance with the conditions agreed upon.