Levy is a charge at the rate of 2% on the gross sales derived from the sale of accommodation, food, drinks and all other services offered in scheduled establishments.
The following are the core functions of the Levy department:
- Educate & sensitize potential Levy payers on the requirements of the Tourism Act 2011
- Register eligible levy payers (those who meet the minimum threshold)
- Ensure compliance of all eligible, registered Levy payers who are covered in the 9th schedule of the Tourism Act 2011
- Ascertain correctness of 2% Levy payable by eligible establishments
- Collect all penalties & arrears the may have charged on establishments that are in default
Charging a minimum of Ksh. 250 per person / per night, including the provision of breakfast meal or any other services.
Making minimum gross sales of Ksh. 3 Million per annum or an average of Ksh. 250,000 for the first three (3) trading months, incase of new establishments.
Hotels and Restaurants are required to pay 2% Catering Training and Levy shall be paid by the owner of every regulated tourism activity and service under the Tourism Act 2011 schedule nine class â€˜Aâ€™ â€˜Bâ€™ â€˜Câ€™ Enterprises a tourism levy receipt derived from the sale of food and/ or drinks, the provision of accommodation and other services.
Tourism Levy can be paid to any KCB/ CO-OP branch via:
- Cash deposit
- Bankers cheque
- Electronic Fund Transfer (EFT)
- Real Time Gross Settlement (RTGS)
TOURISM FUND ACCOUNTS
- COOPERATIVE BANK LTD
PARLIAMENT ROAD BRANCH
SWIFT CODE: KCOOKNS
TEL: 020 214878/020 221369
- KENYA COMMERCIAL BANK LTD
SWIFT CODE KCBLKENX
TEL: 020 214878/020 221369
(Ensure the cashier captures both the establishment Name and Code on the deposit slip narration.)
- M-PESA BUSINESS NUMBER
No. 884500 Account No. (Hotel/Restaurant Code)
Levy is payable by the 10th day of the following subsequent month of sale.
- Levy payments received after the 10th day of the following month are subject to an instant penalty of Kshs. 5,000.00.
- An additional penalty of 3% of the amount of the levy due of each month or part thereof during which the amount due remains unpaid.
- Failure to pay levy is a criminal offence punishable in a court of law and liable to a fine not exceeding Kshs 20,000 or imprisonment for a period not exceeding 6 months or both.
- Any due amount not paid by the 10th day following month is a civil debt recoverable by the Trustee through courts or appointed agents.
- To finance the development of tourism products andÂ services;
- To finance the marketing of Kenya as a touristÂ destination through the Tourism Board;
- To finance the activities of the Protection Service;
- To finance the tourism research, tourism intelligenceÂ and the national tourism information managementÂ system;
- To finance the activities of the Tourism Sector Safety,Â Communication and Crisis Management Centre
- To finance training and capacity development activitiesÂ of the College and of such other tourism hospitalityÂ training institutions as may be established under thisÂ Act;
- To mobilize resources to support tourism-relatedÂ activities.