Revenue Generation Unit

The Revenue Generation Unit works to strengthen Fort Portal City’s financial independence, identifying, collecting, and growing local revenue sources that fund City services and development.

Section Head

Byomugabe Jackson
Revenue Officer

The Legal Basis for Local Revenue Collection

Fort Portal City’s authority to raise its own revenue is firmly rooted in Uganda’s Constitution. Article 176(2)(d) sets the foundation, requiring that every local government unit be built on “a sound financial base with reliable sources of revenue.” Building on this, Article 191(1) and (2) grants local governments the power to levy, charge, collect, and appropriate fees and taxes, covering rents, rates, royalties, stamp duties, cess, registration and licensing fees, and any other levies Parliament may prescribe from time to time.

Beyond simply collecting revenue, the City is also required to plan for it. Article 196(a) obligates every local government to maintain a full, up-to-date list of its internal revenue sources, alongside accurate data on total revenue potential. Complementing this, Section 77(1) of the Local Government Act empowers the City to formulate, approve, and execute its own budgets and development plans, giving it real control over how revenue is raised and spent.

How Revenue Collection Works Within the City

Section 85 of the Local Government Act sets out exactly how this plays out on the ground: revenue within cities and municipalities is collected at the division level. Where appropriate, however, a city or municipal council may, with the division’s agreement, step in to collect revenue on that division’s behalf. Section 80(2) reinforces this by requiring every local government to compile a comprehensive list of local revenue sources it expects to draw from each financial year, along with reliable data on total collectible potential.

Keeping Records and Staying Accountable

Good revenue collection depends on good record-keeping. Under Regulation 33(1) of the Local Government Financial and Accounting Regulations (2007), the City must maintain proper revenue registers, tracking what’s owed, what’s been collected, outstanding arrears, and every step taken to recover them. Regulation 31 ties collection authority directly to the council’s approved annual estimates: once Council approves the budget, revenue collection for that year can begin. Finally, Regulation 32 places responsibility squarely on the Head of Finance, who must ensure revenue collectors carry out their duties properly, that all revenue owed to the City is collected promptly and correctly, and that it’s banked in full without delay.

What This Unit Handles / Services

• Identifying and assessing local revenue sources across the City
• Collecting local taxes, fees, licenses, and other City dues
• Monitoring compliance among taxpayers and business owners
• Maintaining accurate revenue records and reconciling collections
• Recommending strategies to widen and strengthen the City’s revenue base
• Working with Divisions to ensure consistent revenue collection citywide