Kakamega County Agricultural Produce Cess Act, 2019 (No. 4 of 2019). Country/Territory Kenya Territorial subdivision Kakamega Document type Legislation Date 2018 Source FAO, FAOLEX Original source Kenya Gazette Supplement No. 6 (Kakamega County Acts No. 4). Long titleAn Act of the County Assembly of Kakamega County to provide for the imposition of Cess on agricultural produce within the County and for connected purposes. Subject Agricultural & rural development Keyword Agricultural commodities Agricultural development Financial agricultural measures Fiscal and market measures Tax/levy Geographical area Africa, Eastern Africa Abstract This Act provides for a produce cess imposed and payable to the county government. It provides that the County government shall collect cess on agricultural products within the County. The proceeds of the cess collected are to be administered in the infrastructural development of the area where it is collected. The Act provides for the mode of collection of the cess on agricultural products and makes provisions for the officers in charge of making the collection. It also contains penal provisions. Schedules affixed at the end of the Act detail the agricultural products in which cess is to be collected, including banana, sugarcane, beans, etc. It also contains the rate of cess to be collected for the particular produce. Full text English