Tanzania

Business Licensing Act

Chapter 208

Legislation as at 31 July 2002

Note: This Act was repealed on 2007-12-31 by Business Activities Registration Act, 2007 (Act 1 of 2007).

Note: There are outstanding amendments that have not yet been applied:
Act 11 of 2003, Act 15 of 2003, Act 2 of 2014, Act 15 of 2015, Act 4 of 2018, Act 12 of 2023.

There may have been updates since this file was created.

PDF created on 24 February 2025 at 12:42.

Collection last checked for updates: 31 July 2002.

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The legislation in this collection has been reproduced as it was originally printed in the Government Gazette, with
improved formatting and with minor typographical errors corrected. All amendments have been applied directly to
the text and annotated. A scan of the original gazette of each piece of legislation (including amendments) is available
for reference.

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i
Business Licensing Act (Chapter 208)
Contents
1. Short title ........................................................................................................................................................................................................... 1

2. Interpretation .................................................................................................................................................................................................... 1

3. Prohibition on carrying on business without licence ........................................................................................................................ 4

4. Extent of authority of business licence .................................................................................................................................................. 5

5. Application of this Act .................................................................................................................................................................................. 5

6. Appointment of licensing authority ......................................................................................................................................................... 6

7. Validity of licences .......................................................................................................................................................................................... 7

8. Licence fees ....................................................................................................................................................................................................... 7

9. Business licences payable to Central Government ............................................................................................................................. 8

10. Temporary licences for non-residents ................................................................................................................................................... 8

11. Penalty for failure to take out licence in time .................................................................................................................................. 8

12. Permits authorising carrying on of business for short periods ................................................................................................... 9

13. Application for licences .............................................................................................................................................................................. 9

14. Persons ineligible to hold business licence ..................................................................................................................................... 10

15. Directions by President ............................................................................................................................................................................ 10

16. Exhibition of business licence .............................................................................................................................................................. 10

17. Power of inspection ................................................................................................................................................................................... 10

18. Endorsement of change of address .................................................................................................................................................... 11

19. Offences ......................................................................................................................................................................................................... 11

20. Burden of proof .......................................................................................................................................................................................... 11

21. Liability of officers where offence committed by corporation .................................................................................................. 12

22. Compounding of offences ....................................................................................................................................................................... 12

23. Revocation, suspension and disqualification ................................................................................................................................... 12

24. Appeals ........................................................................................................................................................................................................... 14

25. Appeal in relation to licence fee ......................................................................................................................................................... 14

26. Revocation and disqualification by Minister .................................................................................................................................... 14

27. Finality of decisions .................................................................................................................................................................................. 14

28. Power to revoke, etc., to include power to cancel revocation .................................................................................................. 15

29. Regulations ................................................................................................................................................................................................... 15

30. Penalties for offences under regulations .......................................................................................................................................... 15

31. Rules regulating application and construction of Schedule ...................................................................................................... 15

32. Repeal of R.L. Cap. 208 ........................................................................................................................................................................... 17

33. Savings nad transitional provisions .................................................................................................................................................... 17

34. Further transitional provisions ............................................................................................................................................................. 17

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Schedule (Section 8) ......................................................................................................................................................................................... 17

iii
Business Licensing Act (Chapter 208) Tanzania

Repealed

Tanzania

Business Licensing Act

Chapter 208
Published in Tanzania Government Gazette

Commenced on 1 September 1972

[This is the version of this document as it was at 31 July 2002 to 22 May 2003.]

[Note: This legislation was revised and consolidated as at 31 July 2002 and 30 November 2019 by the
Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and
Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No.
30 of 1972. All subsequent amendments have been researched and applied by Laws.Africa for TANZLII.]

[Amended by Finance Act, 2002 (Act 18 of 2002) on 1 July 2002]

[Repealed by Business Activities Registration Act, 2007 (Act 1 of 2007) on 31 December 2007]

[Acts Nos. 25 of 1972; 10 of 1973; 16 of 1974; 7 of 1976; 20 of 1978; 8 of 1979; 12 of 1979; 9 of 1980; 25 of 1980; 12
of 1981; 9 of 1982; 10 of 1987; 13 of 1989; 17 of 1990; 13 of 1991; 18 of 1991; 3 of 1993; 10 of 1993; 16 of 1994; 13 of
1996; 25 of 1997; 8 of 1998; 12 of 1999; 11 of 2000; 14 of 2001; 10 of 2002; 18 of 2002]

An Act to provide for the licensing of businesses and for related matters.

1. Short title
This Act may be cited as the Business Licensing Act.

2. Interpretation
(1) In this Act unless the context otherwise requires—

"auxiliary business" means any business not specified in a business licence fee, which may be
lawfully carried on under such licence by virtue of the provisions of section 4;

"banker" means any person engaged in the business of banking;

"broker" means a mercantile agent who in the ordinary course of his business is employed, in
consideration of a fee, to make or conclude bargains and contracts for the purchase or sale of
property or goods between other persons;

"building contractor" means a person who contracts to carry out any construction work where the
cost under any such contract or series of contracts entered into with the same person (inclusive of
labour and materials employed on such work whether they be supplied by the contactor or by some
other person) exceeds the sum of four thousand shillings;

"business" means any form of trade, commerce, craftsmanship or specified profession carried on for
profit or gain and to which the provisions of this Act apply;

"business licence" means a licence issued under this Act;

"business of a national or international character" means any business the carrying on of

which involves operations of national or international dimension or consequences, or is preceded
by decisions of policy at national or international level and includes the business of commission
agents, clearing and forwarding, banking, insurance, operation of tourist hotels, exporters and
importers, transportation by air, manufacturing, building contractors, shipping, commercial
traveller, stevedoring and lighterage, providing postal services, carrying on a specified profession,
regional trading company, district development corporation, co-operative societies, wholesale and

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 Business Licensing Act (Chapter 208) Tanzania

Repealed

any other business which may be specified as such by the Minister responsible for finance by writing
under his hand;

"calendar year" means the period of twelve months commencing on the 1st day of January in any
year and expiring on the 31st day of December in that year;

"commercial traveller" means any person who not being ordinarily resident in Tanzania, solicits
orders for goods on behalf of other persons, but does not include a person employed as a travelling
salesman by a person licensed under this Act;

"commission agent" or "manufacturer's representative" means any person resident in Tanzania

who receives or orders from abroad goods on account of others, whether such goods are imported in
his own name or not;

"company" means a company incorporated under the Companies Act1 or incorporated outside
Tanzania and authorised by that Act to carry on business or to have a registered office in Tanzania;

"co-operative society" means a co-operative society registered or deemed to be registered under

the Co-operative Societies Act2;

"exportation" means exportation to any place outside Tanzania;

"hotel, boarding house or lodging house" means any premises in which not less than two rooms
are furnished as bedrooms or sleeping rooms and are set apart for letting;

"importation" means importation into Tanzania;

"licence fee" in relation to any business means the fee prescribed in the Schedule to this Act for a
licence to carry on such business;

"licensing authority" means a public officer or other authority authorised to grant business
licences or business licences of any class or category;

"liquor licence" means a licence authorising the sale of intoxicating liquors granted under the
Intoxicating Liquors Act3;

"manufacturer" means any person engaged in the business of—

(a) production of any article by the process of mechanical or chemical transformation of any
inorganic or organic substance, whether such transformation is carried out by power-driven
machinery or by manual labour; or

(b) making, processing, altering, repairing or ornamenting any article; or

(c) assembling component parts of manufactured products;

"Minister" means the Minister responsible for trade;

"parastatal organisation" means—

(a) a local government authority;

Cap. 212

Cap. 211

Cap. 77

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 Business Licensing Act (Chapter 208) Tanzania

Repealed

(b) any body corporate established by or under any written law other than—

(i) a company registered under the Companies Act 4;

(ii) the Tanganyika Law Society established by the Tanganyika Law Society Act5;

(c) any trade union registered under the Trade Unions Act6;

(d) any company registered under the Companies Act7 if not less than fifty per centum of its
share capital is owned by the Government or a parastatal organisation or, in the case of
a company limited by guarantee, if the amount which the Government or a parastatal
organisation which is a member has undertaken to contribute in the event of the company
being wound up is not less than fifty per centum of the aggregate amount which all members
of the company have undertaken to contribute; and references in this paragraph to parastatal
organisation include references to any such company;

"Permanent Secretary" means the Permanent Secretary to the Minister responsible for trade, and
in relation to any function conferred upon the Permanent Secretary by this Act, includes any person
to whom he has, by writing, delegated that function;

"retail" means the habitual sale of goods direct to the consumer;

"shipping agent" means any person acting as an agent of a person carrying on shipping business in
relation to such person's shipping business;

"shipping business" means the business of carrying passengers or goods overseas or coastwise in
mechanically propelled vessels;

"specified profession" means the profession of medical practitioner, dentist, veterinary surgeon,
optician, chemist, pharmacist, lawyer, auditor, authorised or chartered accountant, business
consultant, tax consultant, management consultant, estate agent, quantity surveyor, or engineer
and includes—

(a) any profession which no person can lawfully carry on unless he is registered by or under any
written law;

(b) any profession which the Minister may, by notice in the Gazette, declare to be a specified
profession for the purposes of this Act;

"transporter" means any person who operates any transport service whether by sea, air, railway or
road for the carriage of passengers;

"travel agent" includes any person who for reward undertakes to provide members of the public,
in relation to travel within or outside Tanzania, transport, whether by air, sea, railway or road
(including procuration of tickets), accommodation, professional advice on travel and other travel
matters, and also includes any person who for reward operates as an agent of a transporter for the
purpose of soliciting custom for such transporter;

"wholesale" means the habitual sale of goods to a trader for the purposes of resale.

Cap. 212

Cap. 307

Cap. 244

Cap. 212

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 Business Licensing Act (Chapter 208) Tanzania

Repealed

(2) For the purposes of subsection (2) a person shall be deemed to be qualified to carry on a specified
profession if he has been trained in the practice of such profession at any university or other
institute of higher learning and has been awarded any degree, diploma, certificate or other award in
relation to, or on the conclusion of, such training.

(3) For the purposes of this Act, the person carrying on business means—

(a) where the business is being carried on by an individual, such individual;

(b) where the business is being carried on by a body of persons whether corporate or
unincorporated, such body of persons shall be deemed to be doing business jointly.

(4) Any building or part of a building (including any out-house, shed or other structure, and also any
part of land enclosed by a fence howsoever constructed), which is used as an office, shop, godown,
store or warehouse or otherwise as a place where any business is normally carried on, or which is
normally used by a person carrying on business for any purpose connected with his business shall,
for the purpose of this Act, be deemed to be a place where such business is being carried on:

Provided that—

(a) any place only temporarily used by a person carrying on business for any specific purpose
connected with the business shall be deemed not to be a place where such business is
normally carried on;

(b) where two or more separate portions of a building or two or more separate places on the
land comprised in the same right of occupancy granted, or deemed by any written law to
have been granted, under the Land Act8 are used by the same person for the purpose of, or in
connection with, the business carried on by him, such portions or, as the case may be, places
shall, in relation to such business, be deemed to be one place of business.

3. Prohibition on carrying on business without licence

(1) No person shall carry on in Tanzania, whether as a principal or agent, any business unless—

(a) he is the holder of a valid business licence issued to him in relation to such business; and

(b) such business is being carried on at the place specified in the licence.

(2) No person shall carry on business at two or more places, unless he is the holder of a separate
business licence issued to him in relation to such business for each of such places:

Provided that, in any such case, if a valid business licence exists in respect of any of the places of
business (hereinafter referred to as "the principal place of business") the holder shall be deemed not
to have contravened the provisions of this subsection—

(a) If such person holds in relation to such business a subsidiary licence in respect of the other
place of business or if he carries on such business at two or more other places, each of such
other places; or

(b) if no licence fee is prescribed for any subsidiary licence in relation to such business.

(3) Without prejudice to the provisions of any other written law to the contrary, nothing in this section
shall be construed as prohibiting the carrying on, whether by the same person or by different
persons, of two or more businesses at the same place if each such business is carried on under the
authority of a valid business licence:

Provided that regulations made under this Act may provide that any business specified in such
regulations shall not be carried on at any place where any other business or any business of a class
or description specified in the regulations is also being carried on.

Cap. 113

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Business Licensing Act (Chapter 208) Tanzania

Repealed

(4) The licensing authority shall have the power to close business premises of any trader who is found
to carry on business without a licence, and in doing so the licensing authority may request the
assistance of a police officer or any other authorised agent.

4. Extent of authority of business licence

(1) A business licence shall authorise the holder to carry on, at the place specified therein, the business
in relation to which it is granted and shall also be deemed to authorise such holder to carry on at
such place any auxiliary business:

Provided that—

(a) a licence for the business of a banker or for shipping, lighterage or stevedoring business shall
be deemed not to authorise the holder to carry on any auxiliary business;

(b) no person shall carry on any business referred to in paragraph (a) of this proviso unless he is
authorised to do so by licence issued in relation to such business;

(c) no licence issued under this Act shall be deemed to authorise the carrying on, as an auxiliary
business, of any business which can be lawfully carried on only if a licence, permit or other
authority is granted by or under any other written law;

(d) no business the licence fee in respect of which is required to be assessed on an annual
turnover may be carried on as an auxiliary business under a licence for a business the licence
fee in respect of which is not required to be so assessed;

(e) no business for which a licence fee of a specified amount is payable may be carried on or as
an auxiliary business under a licence fee in respect of which is required to be assessed on an
annual turnover;

(f) no person shall under the authority of any business licence carry on any auxiliary business
the licensing authority in respect of which is a local government authority unless the
licence so held by the holder is in relation to a business in respect of which the same local
government authority is the licensing authority;

(g) no licence granted under this Act shall have the effect of authorising any person to carry
on any business prohibited by any other written law or of exempting any person from
compliance with any condition, limitation or other requirement imposed or prescribed by
any other written law in relation to such business.

(2) For the purposes of this section "auxiliary business" means a business—

(a) which is not specified in the licence granted; and

(b) where, if a separate licence had been applied for for such business, the licence fee payable for
such licence would not have exceeded the licence fee payable for the licence granted.

(3) Where in relation to any licence granted under this section any business was an auxiliary business
at the time when such licence was granted, the business shall continue to be deemed to be an
auxiliary business in relation to such licence for period of validity of the licence, notwithstanding
any increase in the licence fee for a business licence to carry on such auxiliary business.

5. Application of this Act

(1) This Act shall apply to all businesses other than—

(a) the business of farming, raising of cattle or other stock, market gardening, or dairy farming;

(b) the business of selling, either by retail or wholesale, by a person carrying on any business
specified in paragraph (a) when such business of selling is confined to the produce of his own
farm or estate;

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 Business Licensing Act (Chapter 208) Tanzania

Repealed

(c) the business of a trophy dealer duly licensed to carry on the business under the Wildlife
Conservation Act9;

(d) the business of selling intoxicating liquors, where the person carrying on such business holds
a valid licence granted to him under the Intoxicating Liquors Act10;

(e) the business of mining where the person carrying on such business holds a valid licence
granted to him under the Mining Act11;

(f) any business in respect of which no licence fee is payable under the Schedule to this Act.

(2) The Minister may, by order published in the Gazette, exempt from the provisions of this Act—

(a) any business or any category of businesses;

(b) any person carrying on any business or any category of such persons.

(3) No business licence under this Act shall be required or be necessary for the carrying on of any
business—

(a) to which, by virtue of the provisions of subsection (1), this Act does not apply; or

(b) which is exempt from the provisions of this Act by an Order under subsection (2); or

(c) which is being carried on by any person to whom an Order made under subsection (2)
applies.

(4) Nothing in this section shall be construed as exempting from the provisions of this Act any business
to which subsection (3) does not apply and which is carried on together with any business to which
that subsection applies.

(5) [Omitted]

(6) Nothing in this section shall be construed as exempting from the provisions of this Act the business
of selling produce from a farm, which is referred to in subsection (1)(b) of this section if, before
it is sold, the produce concerned is first subjected to any process which materially changes it in
substance, character or form.

6. Appointment of licensing authority

(1) The Minister shall, by Order published in the Gazette, appoint any public officer or any authority to
be a licensing authority either generally or in relation to any area, or in relation to the businesses or
categories of businesses specified in that Order.

(2) The Minister may in the Order made under subsection (1) or in a subsequent order make provision
for the procedure to be complied with in making applications for, and granting, business licences
under this Act.

(3) Save as is otherwise provided by this Act or any other written law, all fees payable in respect of any
business licence granted under this Act shall be paid to the Licensing Authorities for the area within
which the premises of the business in question are situated.

Cap. 283

10

Cap. 77

11

Cap. 123

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Business Licensing Act (Chapter 208) Tanzania

Repealed

(4) Where a local government authority or other parastatal organisation is appointed a licensing
authority, the Minister responsible for finance may, by order in the Gazette, direct that such
authority or organisation, subject to such conditions, limitations and restrictions as may be
specified in the order, retain for its own use the whole of the licence fees collected by it in respect of
business licences issued by it, or such portion of the licence fees as may be specified in the order.

7. Validity of licences
Every business licence granted under this Act shall expire on the thirtieth day of June next following the
date of issue.

8. Licence fees
(1) The fee payable in respect of a business licence for a business described in the first column of the
Schedule to this Act shall be of such amount or of an amount calculated at such rate as is specified
opposite to it in the second column of that Schedule, and the fee for a subsidiary licence for that
business shall be of such amount or of an amount calculated at the rate specified opposite to it in
the third column of that Schedule.

(2) The Minister for Finance may, on his own motion or on an application made to him in that behalf,
after consultation with the Minister, by Order published in the Gazette, amend, vary or replace all
or any of the provisions of the Schedule to this Act and the amount or rate of any fee payable in
respect of any business licence.

(3) An order made under subsection (2) shall—

(a) come into operation on the date specified in the Order for its commencement; and

(b) expire at the end of four months from its commencement, unless it is laid before the
National Assembly and approved by it by resolution so soon as the National Assembly meets
after the commencement or the making of the Order, whichever is the earlier event.

(4) Any fee collected in respect of a business licence issued in relation to a business whose premises
are situated in a village shall be paid to the Village Council of the village in which the premises are
situated.

(5) Subject to subsection (6), where a licence is granted on or after—

(a) the first day of October of each year and before the twenty-eighth or the twenty-ninth as
the case may be, of February, the licence fee payable shall be two-thirds of the fee which is
payable under subsection (1);

(b) the twenty-eighth or the twenty-ninth February as the case may be, each year, the licence fee
payable shall be one-third of the fee which is payable under subsection (1).

(6) The provisions of subsection (5) shall not apply where the licensing authority is satisfied that the
person applying for the licence was carrying on the business in contravention of the provisions of
section 3 for a period exceeding thirty days immediately preceding the date on which an application
for the licence was made.

(7) The Minister may, by Order under his hand, remit in part the licence fee payable by the person
specified in the Order in respect of the business licence described in the Order.

(8) The Minister may, by Regulations published in the Gazette, prescribe such conditions to be attached
to business licences as, in his opinion, are necessary or desirable for the purposes of ensuring a
sound system for the proper collection and protection of public revenue accruing under this Act.

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Business Licensing Act (Chapter 208) Tanzania

Repealed

9. Business licences payable to Central Government

The business licence fees specified to the First Schedule shall—

(a) for categories of business specified in the Second Schedule be payable to the Central Government;

(b) for categories of businesses not specified in the Schedule be payable to the Local Government
Authorities.

[s. 8A]

10. Temporary licences for non-residents

(1) This section shall apply to persons belonging to specified professions and to building contractors.

(2) No person to whom this section applies and who is not ordinarily resident in the United Republic
shall, in Tanzania—

(a) in the case of a person belonging to a specified profession, render any professional services
which he is qualified to render by virtue of being a member of such profession;

(b) in the case of a building contractor, carry out any work of, or relating to, the construction of
a building;

(c) in the case of a commercial traveller, carry on the business of a column of the said Schedule,

unless such person is—

(i) the holder of a valid business licence in respect of the specified profession or, as the case may
be, the business of a building contractor; or

(ii) exempted by or under this Act from the requirement to take out such licence; or

(iii) the holder of a valid temporary licence granted to him in relation to the business of such
specified profession or, as the case may be, the business of a building contractor.

(3) A temporary licence may be issued to any person to whom this section applies on payment of a fee
—

(a) in the case of a specified profession, of five hundred shillings;

(b) in the case of a building contractor, of seven hundred and fifty shillings;

(c) in the case of a commercial traveller, of one hundred and twenty shillings.

(4) Every temporary licence granted under this section shall be valid for a period of thirty days from the
date of issue or such longer period as the Permanent Secretary may in any case direct.

(5) The holder of a temporary licence shall be entitled, during the period of validity of such licence, to
carry on the business specified in such licence and any auxiliary business to the same extent as the
holder of a corresponding business licence.

[s. 9]

11. Penalty for failure to take out licence in time

(1) Any person who, being required by this Act to take out a business licence, fails to take the licence
within twenty-one days from—

(a) in the case of a person whose business licence has expired, the date on which such licence
expired; or

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Business Licensing Act (Chapter 208) Tanzania

Repealed

(b) in the case of person who has first commenced the carrying on of the business, the date on
which he commenced the carrying on of the business,

shall be liable to pay in addition to the licence fee a penalty equal to twenty-five per centum of that
unpaid fee, and if such amount remains unpaid for more than thirty days or part of the second or
succeeding period after the due date, the rate of the additional penalty shall be increased by two per
centum for the second and every succeeding period of thirty days after the due date, or any part of
such second or succeeding period during which such amount remains unpaid.

(2) The licensing authority may, in any case, remit in whole or in part the penalty payable under this
section if in his opinion it is equitable and just so to do, subject to the provisions of subsection (3);

(3) The Minister may, by Order published in the Gazette, provide for the maximum penalty which any
licensing authority may remit and any conditions which may be imposed upon such remission, and
every licensing authority shall, in considering whether or not to remit any penalty under subsection
(2), comply with the provisions of any Order made under this subsection.

[s. 10]

12. Permits authorising carrying on of business for short periods

(1) Notwithstanding the provisions of section 11 where a person has made an application for a business
licence before the date specified in paragraph (a) or, as the case may be, paragraph (b), of subsection
(1) of section 11 and no decision on such application is made within twenty-one days of such date,
it shall be lawful for such person to carry on the business to which the application relates if he is
the holder of a permit authorising him to carry on such business.

(2) A permit under subsection (1) may be granted by the licensing authority with whom the application
for business licence is lodged on payment by the applicant of a fee of an amount equal to one-tenth
of the fee payable for the business licence applied for or one hundred shillings, whichever be the
larger amount:

Provided that in the event of the business licence applied for being granted, the fee paid for the
permit shall be refunded to the licensee.

(3) Every permit granted under subsection (2) shall expire on the date on which the licensing
authority's decision on the application for a business licence is communicated to the applicant or at
the expiration of sixty days from the date on which the permit was granted, whichever is the earlier.

[s. 10A]

13. Application for licences

(1) Subject to the procedure prescribed by the Minister under section 6, every application for a business
licence shall be in such form as may be prescribed.

(2) Every such application shall be signed in such manner and by such person or persons as may be
prescribed.

(3) Notwithstanding the procedure prescribed under section 6, every application for renewal of a
business licence shall be accompanied by Taxpayer Identification Number issued by the Tanzania
Revenue Authority and documentary evidence or written explanation satisfactory to the licensing
authority regarding the payment or exemption for payment by the applicant of income tax or such
other tax or levy as the Minister for Finance may, by notice published in the Gazette, specify for the
purposes of this section.

[s. 11]

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 Business Licensing Act (Chapter 208) Tanzania

Repealed

14. Persons ineligible to hold business licence

(1) A licensing authority shall not grant a business licence—

(a) to any person who is under the apparent age of eighteen years;

(b) in the case of a business which cannot be lawfully carried on without a licence, permit or
other authority granted under any other written law, unless the person applying for the
business licence satisfies the licensing authority that he is the holder of a valid licence,
permit or other authority granted to him under such other written law;

(c) to any person disqualified to hold such business licence by virtue of an order or direction
made or given under the provisions of this Act;

(d) in the case of a business licence applied for by a person who is not a citizen of the United
Republic, unless the licensing authority is satisfied that such person is lawfully present in
Tanzania and is authorised to carry on such business by a valid permit or pass issued to him
under the Immigration Act12;

(e) to any person applying for a business licence unless the licensing authority is satisfied that
that person has complied with the requirement prescribed by subsection (3) of section 13.

(2) Where a licensing authority has, by oversight or in error, granted any licence contrary to the
provisions of this section, it may call upon the person to whom it was granted to surrender the
same for revocation.

[s. 12]

15. Directions by President

The President may, if he is of the opinion that it is in the public interest so to do, by Order in the Gazette—

(a) restrict the number of business licences of any class which may be granted in any area;

(b) limit the grant of any class of business licences in any area to any parastatal organisation.

[s. 13]

16. Exhibition of business licence

(1) Every person who is granted a business licence shall exhibit the same in a conspicuous place in the
premises where the business is carried on.

(2) This section shall not apply to a temporary licence granted under section 10.

[s. 14]

17. Power of inspection

The Permanent Secretary, a licensing authority, any public officer authorised in that behalf by a licensing
authority or a police officer of or above the rank of Inspector may enter on any premises on which he
reasonably suspects any person of carrying on any business and may require such person to produce to
him the business licence, if any, granted to such person.

[s. 15]

12

Cap. 54

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Business Licensing Act (Chapter 208) Tanzania

Repealed

18. Endorsement of change of address

A licensing authority shall, on payment to him of the prescribed fee and upon being satisfied that
the holder has or is about to move his place of business to some other place, endorse on the licence a
description of such other place,

[s. 16]

19. Offences
(1) Any person who—

(a) carries on business without being the holder of a valid licence or, in cases to which section 10
applies, a valid temporary licence authorising him to carry on such business;

(b) carries on business at any place not specified in a valid business licence or a subsidiary
licence granted to him in respect of such a business in contravention of the provisions of
section 3;

(c) fails to exhibit, as required by section 16, any business licence granted to him;

(d) fails to produce a business licence upon being required to do so under section 17;

(e) fails to surrender a business licence granted to him when called upon to do so under section
14;

(f) in or in relation to any application for a licence makes any statement which is false in any
material particular;

(g) being the holder of a business licence to which conditions have been annexed under this Act,
fails to comply with any such condition;

(h) with intent to evade the payment of the full licence fee wilfully does or omits to do any act or
thing,

shall be guilty of an offence and shall be liable on conviction to—

(i) in the case of an offence under paragraph (a) to (g) shall be liable to a fine not exceeding
two hundred and fifty thousand shillings for those businesses of national and international
character and to one hundred thousand shillings for those businesses whose licences are
issued and governed by the local authorities or to a term of imprisonment not exceeding two
years or to both such fine and imprisonment; or

(ii) in the case of an offence under paragraph (h), shall be liable to pay in addition to the licence
fee a penalty of three hundred per centum (300%) of such fee.

(2) In any proceedings for an offence under paragraph (a) of section (1), if the accused satisfies the
court that the date on which allegedly he committed the offence was within twenty-one days from
the date on which the business licence previously held by him expired or, as the case may be, the
date on which he first commenced business, the maximum penalty to which he may be sentenced
shall be a fine of fifty thousand shillings for those businesses of national and international
character and to ten thousand shillings for those businesses whose licences are issued and governed
by the local authorities.

[s. 17]

20. Burden of proof

In proceedings for an offence under section 19 the burden to prove that—

(a) at the relevant time he held a valid business licence in respect of the business specified in the
charge;

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 Business Licensing Act (Chapter 208) Tanzania

Repealed

(b) he is exempt from the requirement of taking out a business licence in respect of such business,

shall be on the accused.

[s. 18]

21. Liability of officers where offence committed by corporation

Where any offence under this Act or under any regulation made hereunder is committed by a body of
persons then, as well as such body of persons, any person, who at the time of the commission of the
offence was concerned, as a partner, director or an officer with the management of the affairs of such
body of persons, shall be guilty of the offence and shall be liable to be proceeded against and punished
accordingly unless he proves to the satisfaction of the court that he had no knowledge, and could not by
the exercise of reasonable diligence have had knowledge, of the commission of the offence:

Provided that in the case of a partnership firm, each and every partner shall, unless he proves the contrary
to the satisfaction of the court, be presumed to be concerned in the management of the affairs of the firm;
and every officer is liable to a fine not exceeding ten thousand shillings for each offence.

[s. 19]

22. Compounding of offences

(1) The Permanent Secretary may, if he is satisfied that a person has committed an offence under this
Act or under any regulations made hereunder, compound such offence by accepting from such
person a sum of money:

Provided that—

(a) such sum of money shall not be less than fifty thousand shillings and not more than one
hundred thousand shillings; and

(b) the power conferred by this section shall be exercised only where the person admits in
writing to the offence being dealt with under this section; and

(c) the person exercising the power conferred by this section shall give the person from whom
he receives such sum of money a receipt therefor.

(2) Where an offence under this Act or under any regulations made hereunder is compounded in
accordance with the provisions of subsection (1) and proceedings are brought against the offender
for the same offence, it shall be a good defence if such offender proves to the satisfaction of the
court that the offence with which he is charged has been compounded under subsection (1).

(3) Where any person is aggrieved by any order made under subsection (1) he may, within thirty days
of such order being made, appeal against such order to the High Court, and the provisions of
Part X of the Criminal Procedure Act13 shall apply, mutatis mutandis, to every such appeal as if it
was an appeal against sentence passed by a District Court in the exercise of its original criminal
jurisdiction.

[s. 20]

23. Revocation, suspension and disqualification

(1) Where the Permanent Secretary is satisfied that any person who is the holder of a business licence
granted to him under this Act has been convicted by any court of—

(a) any offence involving moral turpitude; or

13

Cap. 20

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 Business Licensing Act (Chapter 208) Tanzania

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(b) any offence against decency or morality; or

(c) any offence against national security; or

(d) any offence against the national economy; or

(e) any offence involving non-payment or evasion of any tax, or levy payable under any written
law; or

(f) any offence under the Fair Competition Act14, the Regulation of Prices Act, the Textiles (Price
Stability) Act, 1970, the Duties and Taxes (Prevention of Price Increases) Act, 1970, or the
Locally Manufactured Products (Price Stability) Act, 1972;

(g) any offence under this Act or under any regulations made under this Act, other than an
offence dealt with under subsection (2) of section 19,

he may, at any time within twelve months of such conviction, by notice in writing, revoke the
business licence granted to such person.

(2) Where a business licence granted to any person is revoked under subsection (1) the Permanent
Secretary may, by the same or any subsequent notice, disqualify such person from carrying on in
Tanzania any business or any class of businesses specified in such notice for a period not exceeding
three years from the date of such notice.

(3) The powers conferred upon the Permanent Secretary by this section may be exercised by him in
relation to a holder of a business licence in any case where the person convicted of the offence was
not such holder of the business licence but was, at the relevant time a director, officer or employee
of such holder, and the Permanent Secretary is satisfied that the holder of the licence received a
pecuniary or other benefit or advantage out of such offence or that the offence was committed with
his consent or knowledge.

(4) Any person—

(a) whose licence has been revoked under this section, carries on business without a valid
licence; or

(b) who has been disqualified from carrying on any business carries on such business during
the continuance of such disqualification or during such period, obtains a business licence
to carry on such business without disclosing to the licensing authority the fact that he is so
disqualified,

shall be guilty of an offence and shall be liable on conviction to a fine not exceeding thirty thousand
shillings or to imprisonment for a term not exceeding five years or to both.

(5) The Permanent Secretary may at any time cancel, modify or amend any notice given by him under
this section.

(6) For the purposes of this section—

(a) where an offence under this Act has been compounded in accordance with the provisions of
section 22, the offender shall be deemed to have been convicted of such offence by a court;

(b) any revocation of a licence or disqualification from carrying on business effected or imposed
under this section following the conviction of any person of any offence, shall cease to take
effect upon such person being acquitted of such offence on any appeal unless the appellate
court has substituted for the conviction of such offence a conviction for any other offence to
which subsection (1) applies.

[s. 21]

14

Cap. 285

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Business Licensing Act (Chapter 208) Tanzania

Repealed

24. Appeals
(1) Any person aggrieved by—

(a) any refusal by a licensing authority to grant a business licence; or

(b) a revocation of a business licence by a licensing authority under subsection (2) of section 14;
or

(c) a revocation of a business licence by the Permanent Secretary under section 23; or

(d) any disqualification imposed by the Permanent Secretary under section 23,

may appeal against such refusal, revocation or disqualification, as the case may be, to the Minister
within such time and in such manner as may be prescribed.

(2) The Minister may appoint an Appeals Committee of two or more persons, or two or more such
Appeals Committees, to advise him on appeals under this section.

(3) The Minister may, by notice in the Gazette, delegate, subject to such limitations and restrictions as
he may specify, his functions under this section to an Appeals Committee.

(4) Where an Appeals Committee advises the Minister on any appeal, the Minister shall not be bound
to accept any such advice tendered to him.

[s. 22]

25. Appeal in relation to licence fee

Where any person is aggrieved by the assessment by a licensing authority of any licence fee he may, within
such time and in such manner as may be prescribed, appeal thereagainst to the Permanent Secretary.

[s. 23]

26. Revocation and disqualification by Minister

(1) The Minister may, after consultation with the Attorney-General and with the consent of the
President, by order under his hand—

(a) revoke any business licence granted to any person; or

(b) disqualify any person from carrying on any business, or any class or category of business
specified in the order,

if in his opinion it is in the public interest so to do.

(2) Where an order under subsection (1) has been made in relation to any person, the provisions of
subsection (4) of section 23 shall apply to such person as if references therein to revocation and
disqualification were references to revocation and disqualification under this section.

(3) Where in any proceedings, whether civil or criminal, an order under this section is produced, the
court shall presume that it was made after consultation with the Attorney-General and with the
consent of the President.

[s. 24]

27. Finality of decisions

Every decision—

(a) of a licensing authority under section 14;

(b) of the Permanent Secretary under section 23;

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Business Licensing Act (Chapter 208) Tanzania

Repealed

(c) of the Minister, or of an Appeals Committee exercising the functions of the Minister under section
24, on any appeal under that section;

(d) of the Permanent Secretary on appeal under section 25;

(e) of the Minister under section 26,

shall, subject to any provisions of this Act providing for an appeal from such decision and subject to the
provisions of section 28, be final and conclusive and shall not be subject to review by any court.

[s. 25]

28. Power to revoke, etc., to include power to cancel revocation

Where by this Act any person is empowered to revoke any business licence or to impose any
disqualification on any person in relation to the carrying on of any business, such person shall be deemed
to have the power to remove, modify or lift such revocation or disqualification.

[s. 26]

29. Regulations
(1) The Minister may make regulations for the better carrying out of the purposes and provisions of
this Act and, without prejudice to the generality of the foregoing, may make regulations—

(a) providing for conditions which shall be deemed to be annexed to business licences or to
business licences of any class or category;

(b) providing for the issue of a duplicate licence where the original is lost or destroyed;

(c) requiring persons holding business licences to submit such particulars and returns in such
manner as may be prescribed;

(d) providing for the refund of licence fees and prescribing the circumstances and the manner in
which such refund may be made;

(e) prescribing forms for permits under section 12, and providing for conditions subject to which
such permits may be issued;

(f) providing for any thing or matter which may be prescribed or provided for by regulations.

(2) Where a local government authority is the licensing authority for any class of businesses, such
authority shall have power to make, with the consent of the Minister, by-laws or regulations
providing for any matter which may be provided for by regulations made under subsection (1).

[s. 27]

30. Penalties for offences under regulations

Regulations made under section 29 may contain penalties for the breach thereof of a fine not exceeding
ten thousand shillings or of imprisonment for a term not exceeding one year, or of both.

[s. 28]

31. Rules regulating application and construction of Schedule

(1) Where the licence fee for any business licence is required to be assessed by reference to the
annual turnover, the expression "annual turnover" shall mean all sums received and receivable
in the course of the business by the person carrying on such business during the calendar year
immediately preceding the date on which the last business licence held by him expired.

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 Business Licensing Act (Chapter 208) Tanzania

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(2) Where the holder of business licence carries on two or more businesses whether at the same place
of business or at different places the expression "annual turnover" shall refer to the turnover in
relation to all such businesses notwithstanding that any such business is a business to which this
Act does not apply, or is an auxiliary business or is a business which can be carried on without a
valid business licence or is a business in respect of which a separate business licence or a subsidiary
licence has been, or is required to be, taken out.

(3) Where in any case the licensing authority is satisfied that the person applying for a licence carried
on such business for only that portion of the calendar year immediately preceding the date on
which the last business licence held by him expired, the annual turnover shall be deemed to be
the amount arrived at by multiplying the actual turnover by twelve and dividing the result by the
number of completed months during which such business was actually carried on.

(4) Where a person applies for a business licence the licence fee in respect of which is required to
be assessed by reference to that annual turnover and the licensing authority is satisfied that
such person did not at any time within the calendar year immediately preceding the date of such
application carry on such business, the licensing authority may grant him a licence upon payment
by such person of a licence fee of one hundred shillings or, in the case of a building contractor, two
thousand shillings:

Provided that where in any such case the licence fee for any licence applied for by such person in
respect of any period commencing on a day following the expiry of such licence granted to him
under this subsection is assessed at more than one hundred shillings or, in the case of a building
contractor, two thousand shillings, the licensing authority shall refuse to grant such person such
licence applied for unless such person pays to the licensing authority in respect of such previous
licence—

(a) where such previous licence was applied for and granted in respect of any period
commencing on or after the first day of September in any year, the difference, if any, between
one-half of the licence fee payable in respect of the licence so applied for and one hundred
shillings or, as the case may be, two thousand shillings;

(b) in any other case, the difference between the licence fee payable in respect of the licence so
applied for and one hundred shillings or, as the case may be, two thousand shillings.

(5) Where in any case the licensing authority is satisfied that the amount of the annual turnover in
respect of which a licence fee was assessed for any year was less than the actual amount of such
turnover, it shall be lawful for the licensing authority to assess licence fee in respect of such actual
turnover and to call upon the holder of the licence to pay the excess together with a penalty on such
excess assessed in accordance with the provisions of section 10, within such time as the licensing
authority may specify.

(6) Where any person who, on being called upon to pay any excess or penalty under subsection (5),
fails to pay the same or any part thereof within twenty-one days of the expiry of the date or period
specified in the notice given by the licensing authority, the Permanent Secretary may revoke his
licence, and all the provisions of this Act which apply to revocation of a licence under subsection (1)
of section 23 shall apply to a revocation of the licence under this subsection.

(7) A technical assistance officer assigned to render services to the Government, a parastatal
organisation or a co-operative society shall, for the purposes of the Schedule to this Act, be deemed
to be in the full-time employment of the Government, the parastatal organisation or the co-
operative society, as the case may be.

(8) In this section "technical assistance officer" shall have the meaning assigned to that, expression by
the Personal Tax Act15.

[s. 29]

15

Act No. 46 of 1967

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Business Licensing Act (Chapter 208) Tanzania

Repealed

32. Repeal of R.L. Cap. 208

[Repeal of the Trades Licensing Ordinance.]

[s. 30]

33. Savings nad transitional provisions

[Savings and transitional provisions.]

[s. 31]

34. Further transitional provisions

[Further transitional provisions.]

[s. 32]

Schedule (Section 8)

S/No. Column I Column II Principal Subsidiary

Business category Description of Fee for Fee for sub-

business principal licence
licence

1. Agency Businesses 1. Commission 300,000/= 200,000/=

Agent

2. Travel Agent 200,000/= 200,000/=

3. Air Charter
Agent

(i) Local 300,000/= 200,000/=

(ii) Foreign- 3000 USD 1,500 USD

owned

4. Shipping 1,000,000/= 400,000/=

Agent

Foreign-owned 10,000 USD 6,000 USD

5. Any Other
Agent

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S/No. Column I Column II Principal Subsidiary

Local 200,000/= 200,000/=

Foreign-owned 2000 USD 1,000 USD

2. Broker Businesses Court Broker 400,000/= 200,000/=

City

Municipality 200,000/= 100,000/=

Town/District 150,000/= 100,000/=

3. Banking Banking Service

Foreign-owned 10,000 USD 6,000 USD

Bureau De
Change

Foreign-owned 3,000 USD 2,000 USD

4. Financial Institutions and Mortgage 100,000/= 50,000/=

Capital Markets and Hire
Purchase for
Microenterprise
Programme

Financial
Institutions

Foreign-owned 4,000 USD 2,500 USD

5. Clearing and Forwarding Warehousing 2,000 USD 1,000 USD

Foreign

6. Cargo Valuation and Pre-shipment 300,000/= 200,000/=

Superintendence Inspection

Locally-owned

Cargo
Superintendence

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Business Licensing Act (Chapter 208) Tanzania

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S/No. Column I Column II Principal Subsidiary

Locally-owned 400,000/= 300,000/=

Foreign-owned 4,000 USD 5,000 USD

7. Shipping Businesses Harbours/

Airport
Management

Foreign-owned 5,000 USD 5,000 USD

Cargo Talling NIL NIL

8. Insurance 1. General
Insurance and
Assurance

Locally-owned 1,000,000/= 800,000/=

Foreign-owned 10,000 USD 4000 USD New

2. Underwriting
and Loss
Assessment

Locally-owned 600,000/= 300,000/=

Foreign-owned 3,000 USD 1,500 USD New

3. Re-Assurance
and Endowment

Locally-owned 800,000/= 400,000/=

Foreign-owned 10,000 USD 400 USD New

9. Manufacturer's Representative 1. 500,000/= New 200,000/=

Representative
Franchise
Holder

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Business Licensing Act (Chapter 208) Tanzania

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S/No. Column I Column II Principal Subsidiary

2. Sole 400,000/= 200,000/=

Distributor or
Supplier

10. Estate 1. Real Estate

Local 600,000/= 400,000/=

Foreign-owned 2000 USD New 1000 USD New

2. Property
Management

Local 500,000/= 300,000/=

Foreign-owned 3000 USD New 1500 USD New

3. Estate Agent 400,000/= 200,000/=

Local

Foreign-owned 1000 USD 1000 USD New

4. Property
Development

Local 400,000/= 200,000/=

Foreign-owned 2000 USD 1000 USD

11. Commercial Traveller Local 400,000/= 400,000/=

12. Postal Services 1. Postal

Services

a) Headquarters 300,000/= 200,000/=

b) Municipal/ 200,000/= 100,000/=

HQS

c) Town/District 100,000/= 50,000/=

H/Quarters

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Business Licensing Act (Chapter 208) Tanzania

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S/No. Column I Column II Principal Subsidiary

d) Rural NIL NIL

2. Courier 400,000/= 400,000/=

Services or
Mailing Agent
Local

Foreign-owned 3000 USD 1500 USD

3. Expedited 400,000/= 400,000/=

Mail Service
Local

Foreign-owned 2000 USD 1000 USD

13. Electricity Power and Energy Production and

Supply Distribution of
Electricity

Locally-owned 500,000/= 300,000/=

Foreign-owned 5,000 USD 3,000 USD

Production and
Distribution of
Gas Products

Foreign-owned 3,000 USD 2,000 USD

14. Telecommunication Business Internet Service

Provider

Foreign-owned 5,000 USD 2,000 USD

Telecommunication 300,000/= 200,000/=

services
including
internet, fax, e-
mail and phones

Cellular
Telephone
Operators

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Business Licensing Act (Chapter 208) Tanzania

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S/No. Column I Column II Principal Subsidiary

Locally-owned 600,000/= 200,000/=

Foreign-owned 10,000 USD 5,000 USD

15. Passengers and Goods By Railway

Transportation

Locally-owned 400,000/= 200,000/=

Foreign-owned 3,000 USD 1,500 USD

By Air

Locally-owned 400,000/= 200,000/=

Foreign-owned 3,000 USD 1,500 USD

Contractor Class 650,000/= 650,000/=

4

All Foreign- 20,000 USD 10,000 USD

owned

16. Electronic Media 1. Radio and 400,000/= 300,000/=

Television

2. Broadcasting 400,000/= 250,000/=

Television
Provider

3. Radio/ 300,000/= 200,000/=

television
transmission
station

17. Processing and Manufacturing 1. Small scale 50,000/= 20,000/=

of Goods and Selling Industry

2. Medium scale 400,000/= 400,000/=

Industry

3. Large scale 600,000/= 600,000/=

Industry

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Business Licensing Act (Chapter 208) Tanzania

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S/No. Column I Column II Principal Subsidiary

18. Hunting 1. Hunting Local 1000 USD 1000 USD

Foreign 3000 USD 3000 USD

2. Professional 1000 USD 1000 USD

hunters Local

Foreign 3000 USD 3000 USD

19. Lotteries, Games and Casino

Amusement City of DSM

40,000 USD 40,000 USD

Other Towns 15,000 USD 15,000 USD

Slot Machines
per Station

Local under 20 300,000/= 150,000/=

machines

Foreign over 20 1,000 USD 800 USD

machines

Nightclubs 500,000/= 200,000/=

Entertainment 200,000/= 150,000/=

Halls

20. Tourist Businesses Tourist

Operators

Foreign-owned 2,000 USD 1,000 USD

21. Non-Tourist Hotels With Liquor 100,000/= plus 100,000/= plus

Licence

City/ 1,500/= per 200/= per

Municipality bedroom bedroom

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Business Licensing Act (Chapter 208) Tanzania

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S/No. Column I Column II Principal Subsidiary

Without Liquor 80,000/= plus 80,000/=plus

Licence

City/ 200/= per 200/= per

Municipality bedroom bedroom

Lodging House 100,000/= plus 100,000/= plus

City/ 2,000/= per 2,000/= per

Municipality bedroom bedroom

22. Exportation 1. Cattle 300,000 200,000/=

2. Other 250,000/= 150,000/=

Livestock

3. Raw Materials 300,000/= 200,000/=

4. Agricultural 100,000/= 80,000/=

Goods

5. Finished 100,000/= 80,000/=

Goods
and Other
Commodities

6. Transit Trade 300,000/= 100,000/=

Local

23. Importation General 400,000/= 200,000/=

Merchandise

24. Dealership/ Franchise Motor Vehicle 400,000/= 200,000/=

25. Regional Trading companies City/Municipal 100,000/= 100,000/=

Town/District 50,000/= 50,000/=

26. Co-operative societies 40,000/= 20,000/=

27. Building Contractors Contractor Class 1,000,000/= 800,000/=

1

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Business Licensing Act (Chapter 208) Tanzania

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S/No. Column I Column II Principal Subsidiary

Contractor Class 2 800,000/= 750,000/=

Contractor Class 700,000/= 700,000/=

3

Contractor Class 650,000/= 650,000/=

4

All Foreign- 20,000 USD 10,000 USD

owned

28. Specified Professions 1. Business 200,000/= 200,000/=

Consultancy
Local

Foreign 2000 USD 1000 USD

2. Lawyer Local 300,000/= 200,000/=

Foreign 5000 USD 2500 USD

3. Tax 300,000/= 200,000/=

Practitioner
Local

Foreign 3000 USD 1500 USD

4. Quantity 300,000/= 200,000/=

Surveyor Local

Foreign 3000 USD 1500 USD

5. Engineers 300,000/= 200,000/=

Local

Foreign 3000 USD 1500 USD

6. Auditor 300,000/= 200,000/=

Accountant
Local

Foreign 3000 USD 1500 USD

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Business Licensing Act (Chapter 208) Tanzania

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S/No. Column I Column II Principal Subsidiary

7. Medical 150,000/= 150,000/=

Practitioner
Local

Foreign 1000 USD 1000 USD

8. Any other 200,000/= 100,000/=

Consultancy
Local

Foreign 3000 USD 2000 USD

9. If Employees NIL NIL

of Government,
Parastatal
Organizations,
Religious-
owned,
Institution
or Private
Companies

29. General Trading Silver and

Goldsmith/
Dealer:

City/ 300,000/= 200,000/=

Municipality

District/Town 250,000/= 200,000/=

Printing and
Publishing
Books and
Newspapers

Town/District 150,000/= 100,000/=

Minor 50,000/= 30,000/=

Settlements and
Village

Motor Oils and

Lubricants:

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Business Licensing Act (Chapter 208) Tanzania

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S/No. Column I Column II Principal Subsidiary

Town/District 80,000/= 60,000/=

30. Auctioneers 100,000/= 100,000/=

31. Selling Spare Parts 1. Motor

Vehicles:

a) City/Municipality 300,000/= 200,000/=

b) District 250,000/= 150,000/=

c) Minor 30,000/= 30,000/=

Settlement and
Village

2. Motor cycles:

a) City/ 120,000/= 100,000/=

Municipality

b) District 80,000/= 50,000/=

c) Minor 40,000/= 30,000/=

Settlement and
Village

3. Bicycles:

a) City/ 50,000/= 30,000/=

Municipality

b) District 30,000/= 20,000/=

c) Minor 10,000/= 10,000/=

Settlement

d) Village 5,000/= 5,000/=

4. Industrial
Spares and
Tools:

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Business Licensing Act (Chapter 208) Tanzania

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S/No. Column I Column II Principal Subsidiary

a) City/ - -
Municipality

b) District 300,000/= 200,000/=

c) Minor 250,000/= 150,000/=

Settlement and
Village

5. Agricultural 100,000/= 50,000/=

Implements,
Flour Mills,
Machines
spares:

a) City/ 150,000/= 100,000/=

Municipality

b) District 60,000/= 30,000/=

c) Minor 20,000/= 10,000/=

Settlement and
Village

6. Marine Spares
and Tools:

a) City/ 250,000/= 150,000/=

Municipality

b) District 200,000/= 100,000/=

c) Minor 50,000/= 25,000/=

Settlement and
Village

7. Domestic
Appliances
Retail:

a) City/ 200,000/= 150,000/=

Municipality

b) District 100,000/= 50,000/=

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Business Licensing Act (Chapter 208) Tanzania

Repealed

S/No. Column I Column II Principal Subsidiary

c) Minor 50,000/= 25,000/=

Settlement and
Village

8. Electrical
Goods and/
or Household
Items Retail:

a) City/ 150,000/= 100,000/=

Municipality

b) District 100,000/= 50,000/=

c) Minor 50,000/= 25,000/=

Settlement

d) Village 10,000/= 10,000/=

32. Electrical Contractors Local:1. Class A 500,000/= 300,000/=

2. Class B 300,000/= 200,000/=

3. Class C 200,000/= 100,000/=

4. Class D 100,000/= 50,000/=

5. All foreign- 6000 USD 3000 USD

owned

33. General Merchandising Retail Shops

Village 5,000/= 5,000/=

34. Endorsement on Transfer of City, Municipal, 10,000/= 10,000/=

Licences District, Minor
Settlement and
Villages

35. Duplicate Licence for Lost One City, Municipal, 20,000/= 10,000/=
District, Minor
Settlement and
Villages

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Business Licensing Act (Chapter 208) Tanzania

Repealed

S/No. Column I Column II Principal Subsidiary

36. Any Other Business not of City/ 80,000/= 60,000/=

National/International Nature Municipality

At District Headquarters 50,000/= 40,000/=

In Minor Settlement 15,000/= 15,000/=

At Village 50,000/= 5,000/=

37. Any other Business of Local 200,000/= 100,000/=

National or International
nature

Foreign-owned 2000 USD 1000 USD

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