Local Governments (Amendment) (No. 2) Act 2008 (No. 8 of 2008). Pays/Territoire Ouganda Type du document Législation Date 2008 Source FAO, FAOLEX Source d'origine Acts Supplement No. 5 to Uganda Gazette No. 35 Volume CI dated 7th July, 2008. Titre completAn Act to amend the Local Governments Act to provide for additional taxes to be levied, collected and charged by local governments in order to provide new sources of revenue for local governments, and for related purposes. Sujet Agriculture et développement rural Mot clé Développement agricole Taxe/impôt Aire géographique Afrique, Afrique Orientale, Nations en développement sans littoral, Pays les moins avances Résumé This Act amends the Local Government Act in section 80 by inserting a new subsection that allows local governments to levy, charge and collect, amongst others, a local service tax to be levied on all persons in gainful employment or who are practising any profession or on business persons and commercial farmers producing on a large scale. The local service tax shall be spent on basic local services such as sanitation, education, health, construction and maintenance of roads in the area of jurisdiction of the local government. The Fifth Schedule to the principal Act is amended by inserting a new Part II on tax rates and other matters regarding local tax. Texte intégral Anglais Site web www.ulii.org Références - Législation Amende Local Governments Act 1997 (Cap. 243). Législation | Ouganda | 1997 (2000) Mot clé: Développement agricole, Institution, Politique/planification, Gouvernance, Révision constitutionnelle, Genre, Approvisionnement en eau, Égouts Source: FAO, FAOLEX