Understanding Council Levies in Cameroon: Types, Obligations, and Implications

Council levies are a form of duties and taxes that are voted upon by the municipal council in Cameroon to support the council’s budget. These levies encompass various types of taxes and fees that individuals and businesses are required to pay. Some of the council levies outlined in the legislation include:

• Cattle slaughter tax: This tax is imposed on the slaughter of cattle and is collected by the council.
• Council cattle tax: This tax is specifically related to cattle and is collected by the council from cattle owners or keepers.
• Firearms tax: This tax is imposed on the ownership or possession of firearms within the jurisdiction of the council.
• Hygiene and sanitation tax: This tax is levied to support hygiene and sanitation initiatives and services provided by the council.
• Impoundment fees: These fees are charged when livestock or vehicles are impounded by the council.
• Market fees: These fees are levied on vendors or traders who operate in markets regulated by the council.
• Building permit or lay-out fees: These fees are applicable when obtaining building permits or when laying out land for construction purposes.
• Temporary public highway occupation fees: These fees are charged for temporary occupation of public highways for construction or other activities.
• Parking fees: These fees are collected for the use of parking spaces within the council’s jurisdiction.
• Car park occupation duties: These duties are imposed on individuals or businesses that occupy car parks managed by the council.
• Quay ticket: This is a fee collected for the use of quays or docks.
• Entertainment tax: This tax is imposed on entertainment activities, such as performances or events, within the council’s jurisdiction.
• Playground fees: These fees are charged for the use of public playgrounds maintained by the council.
• Advertising tax: This tax is levied on advertising activities within the council’s jurisdiction.
• Council stamp duty: This duty is imposed on certain documents and transactions that require a stamp from the council.
• Road degradation fees: These fees are collected to address the wear and tear of roads caused by heavy vehicles or other factors.
• Council transit or transhumance tax: This tax is specifically related to the transit or movement of livestock across the council’s jurisdiction.
• Quarry products transportation tax: This tax is imposed on the transportation of quarry products within the council’s jurisdiction.
• By-product tax: This tax is applicable to the by-products of certain activities or industries within the council’s jurisdiction.

These council levies play a crucial role in generating revenue for the council’s budget and supporting various services and initiatives within the local community. It is important for individuals and businesses to be aware of their obligations and comply with the payment of these taxes and fees as required by the legislation.