CHAPTER 101

THE BUSINESS LICENSING ACT

[PRINCIPAL LEGISLATION]
Arrangement of Sections

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Section Title

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1. Short title.

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2. Interpretation.

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3. Application.

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4. Prohibition on carrying on business without licence.

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5. Extent of authority of business licence.

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6. Appointment of licensing authority.

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7. Validity of licences.

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8. Licence fees.
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9. Business licences payable to Central Government. pr
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10. Temporary licences for non-residents.

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

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

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13. Application for licences.

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14. Persons ineligible to hold business licence.

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15. Business licence register.

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16. Cancellation or suspension of licence.

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17. Directions by President.

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18. Exhibition of business licence.

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19. Inspection.
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20. Endorsement of change of address.

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21. Obligation of holder of licence.

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22. Offences.
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23. Burden of proof.

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24. Liability of officers where offence committed by corporation.

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25. Compounding of offences.

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26. Revocation, suspension and disqualification.

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27. Appeals.
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28. Appeal in relation to licence fee.

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29. Revocation and disqualification by Minister.

30. Finality of decisions.

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 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

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

32. Regulations.
33. Penalties for offences under regulations.
34. Rules regulating application and construction of Schedule.
35. Repeal.

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36.–37. Omitted.

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SCHEDULE

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330
 CHAPTER 101

THE BUSINESS LICENSING ACT

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

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[1st September, 1972]

of
Acts Nos. 25 of 1980 10 of 1993 10 of 2002

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25 of 1972 12 of 1981 16 of 1994 18 of 2002

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10 of 1973 9 of 1982 1 of 1996 11 of 2003

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16 of 1974 1 of 1983 13 of 1996 15 of 2003

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7 of 1976 10 of 1987 9 of 1997 2 of 2014

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9 of 1977 13 of 1989 25 of 1997 15 of 2015

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20 of 1978 17 of 1990 8 of 1998 4 of 2018

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8 of 1979 13 of 1991 12 of 1999 12 of 2023

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12 of 1979 18 of 1991 11 of 2000

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9 of 1980 3 of 1993 14 of 2001

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1. This Act may be cited as the Business Licensing Act.
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Short title
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2.–(1) In this Act, unless the context otherwise requires-

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Interpretation
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Acts Nos.
“auxiliary business” means a business not specified in a
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7 of 1976 s. 17
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business licence fee, which may be lawfully carried on

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9 of 1980 s. 2
of

25 of 1980 s. 3
under such licence by virtue of the provisions of section 5;
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10 of 1987 s. 6
“banker” means any person engaged in the business of
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10 of 2002 s. 10
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2 of 2014 s. 7
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banking;
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4 of 2018 s. 7
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12 of 2023 s. 4 “broker” means a mercantile agent who in the ordinary

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course of his business is employed, in consideration of

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a fee, to make or conclude bargains and contracts for

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the purchase or sale of property or goods between other

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persons;
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“building contractor” means a person who contracts to carry

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out any construction work where the cost under any such
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contract or series of contracts entered into with the same

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person, inclusive of labour and materials employed on such

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work whether they be supplied by the contactor or by some

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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;

331
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

“business licence” means a licence issued under this Act

either in a paper or electronic form;
“business of a national or international character”
means any business the carrying on of which involves
operations of national or international dimension or

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consequences, or is preceded by decisions of policy at

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national or international level and includes the business

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of commission agents, clearing and forwarding, banking,

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insurance, operation of tourist hotels, exporters and

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importers, transportation by air, manufacturing, building

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contractors, shipping, commercial traveller, stevedoring

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and lighterage, providing postal services, carrying on a

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specified profession, regional trading company, district

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development corporation, co-operative societies,

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

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“calendar year” means the period of twelve months

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commencing on the 1st day of January in any year and

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expiring on the 31st day of December in that year;

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“commercial traveller” means any person who not being

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ordinarily resident in Tanzania, solicits orders for goods

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on behalf of other persons, but does not include a person

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employed as a travelling salesman by a person licensed

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under this Act;

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“commission agent” or “manufacturer’s representative”

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means a person resident in Tanzania who receives or

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orders from abroad goods on account of others, whether

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such goods are imported in his own name or not;

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“company” means a company incorporated under the

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Companies Act or incorporated outside Tanzania and

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Cap. 212
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authorised by that Act to carry on business or to have a

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registered office in Tanzania;

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“co-operative society” means a co-operative society

Cap. 211 registered or deemed to be registered under the Co-
operative Societies Act;

332
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

“Chief Executive Officer” means the accounting officer of

any licensing authority appointed under this Act;
“exportation” means exportation to any place outside
Tanzania;
“foreign owned” means-

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(a) in case of natural person, a person who is not a citizen

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of Tanzania;

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(b) in case of company, a company incorporated under the

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laws of any country other than Tanzania or a company

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incorporated under the laws of Tanzania in which more

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than fifty percent of shares are held by person who is

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not a citizen of Tanzania; and

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(c) in the case of partnership, a partnership in which the

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partnership controlling interest is owned by a person

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who is not a citizen of Tanzania;re
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“hotel, boarding house or lodging house” means premises in
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which not less than two rooms are furnished as bedrooms

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or sleeping rooms and are set apart for letting;

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“importation” means importation into Tanzania;

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“licence fee” in relation to any business means the fee

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prescribed in the Schedule to this Act for a licence to

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carry on such business;

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“licensing authority” means a public officer or other authority

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authorised to grant business licences or business licences

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of any class or category;

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“liquor licence” means a licence authorising the sale of

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Cap. 77
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intoxicating liquors granted under the Intoxicating

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Liquors Act;
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“manufacturer” means any person engaged in the business

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(a) production of any article by the process of mechanical

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or chemical transformation of any inorganic or organic

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substance, whether such transformation is carried out

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by power-driven machinery or by manual labour;

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

333
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(c) assembling component parts of manufactured

products;
“Minister” means the Minister responsible for trade;
“parastatal organisation” means-
(a) a local government authority;

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(b) any body corporate established by or under any written

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law other than-

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(i) a company registered under the Companies Act;

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Cap. 212

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and

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(ii) the Tanganyika Law Society established by the

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Cap. 307

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Tanganyika Law Society Act; and

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Cap. 366 (c) any trade union registered under the Employment and

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Labour Relations Act;

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Cap. 212 (d) any company registered under the Companies Act

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if not less than fifty per centum of its share capital is
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owned by the Government or a parastatal organisation
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or, in the case of a company limited by guarantee, if

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the amount which the Government or a parastatal

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organisation which is a member has undertaken to

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contribute in the event of the company being wound up

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is not less than fifty per centum of the aggregate amount

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which all members of the company have undertaken

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to contribute; and references in this paragraph to

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parastatal organisation include references to any such

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company;
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“Permanent Secretary” means the Permanent Secretary to

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the Ministry responsible for trade, and in relation to any

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function conferred upon the Permanent Secretary by this

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Act, includes any person to whom he has, by writing,

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delegated that function;

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“retail” means the habitual sale of goods direct to the

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consumer;
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“shipping agent” means a person acting as an agent of a

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person carrying on shipping business in relation to such

person’s shipping business;

334
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

“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,

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chemist, pharmacist, lawyer, auditor, authorised or

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chartered accountant, business consultant, tax consultant,

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management consultant, estate agent, quantity surveyor,

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or engineer and includes-

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(a) a profession which no person can lawfully carry on

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unless he is authorised by or under any written law;

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and

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(b) a profession which the Minister may, by notice in the

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Gazette, declare to be a specified profession for the

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purposes of this Act; re
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“subsidiary licence” means a licences of the same kind of
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business carried on by the same entity at any other place

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other than the principal place of business;

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“transporter” means any person who operates any transport

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service whether by sea, air, railway or road for the carriage

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of passengers;
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“travel agent” includes any person who for reward

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undertakes to provide members of the public, in relation

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to travel within or outside Tanzania, transport, whether

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by air, sea, railway or road (including procuration of

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tickets), accommodation, professional advice on travel

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and other travel matters, and also includes any person

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who for reward operates as an agent of a transporter for

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the purpose of soliciting customers for such transporter;

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“wholesale” means the habitual sale of goods to a trader for

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the purposes of resale.

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(2) For the purposes of term “specified profession” as

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provided under subsection (1), a person shall be deemed to

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be qualified to carry on a specified profession if he has been

trained in the practice of such profession at any university or

335
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

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-

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

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such individual; or

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(b) where the business is being carried on by a body of

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persons whether corporate or unincorporated, such

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body of persons shall be deemed to be doing business

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jointly.

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(4) Any building or part of a building, including any out-

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house, shed or other structure, and also any part of land

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enclosed by a fence howsoever constructed, which is used as

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an office, shop, godown, store or warehouse or otherwise as
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a place where any business is normally carried on, or which
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is normally used by a person carrying on business for any

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purpose connected with his business shall, for the purpose of

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this Act, be deemed to be a place where such business is being

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carried on:
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Provided that-
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(a) any place only temporarily used by a person carrying

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on business for any specific purpose connected with

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the business shall be deemed not to be a place where

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such business is normally carried on; or

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(b) where two or more separate portions of a building or

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two or more separate places on the land comprised in

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the same right of occupancy granted, or deemed by any

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Cap. 113 written law to have been granted, under the Land Act
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are used by the same person for the purpose of, or in

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connection with, the business carried on by him, such

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portions or places shall, in relation to such business, be

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deemed to be one place of business.

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336
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

Application 3.–(1) This Act shall apply to all businesses other than-
Acts Nos.
10 of 1973 s. 46
(a) the business of farming, raising of cattle or other stock,
12 of 1979 s. 8 market gardening, or dairy farming;
9 of 1980 s. 4
15 of 2003 s. 6
(b) the business of selling, either by retail or wholesale, by a
person carrying on any business specified in paragraph

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(a) when such business of selling is confined to the

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produce of his own farm or estate;

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(c) the business of a trophy dealer duly licensed to carry on

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Cap. 283 the business under the Wildlife Conservation Act;

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(d) the business of selling intoxicating liquors, where the

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person carrying on such business holds a valid licence

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Cap. 77 granted to him under the Intoxicating Liquors Act;

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(e) the business of mining where the person carrying on

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such business holds a valid licence granted to him

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Cap. 123 under the Mining Act; and re
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(f) the business in respect of which no licence fee is payable
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under the Schedule to this Act.

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(2) The Minister may, by order published in the Gazette,

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exempt from the provisions of this Act-

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(a) any business or any category of businesses; or

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(b) any person carrying on any business or any category of

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such persons.
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(3) Business licence under this Act shall not be required or

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be necessary for the carrying on of any business-

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(a) to which, by virtue of the provisions of subsection (1),

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this Act does not apply;

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(b) which is exempt from the provisions of this Act by an

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Order under subsection (2); or

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(c) which is being carried on by any person to whom an

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Order made under subsection (2) applies.

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(4) This section shall not be construed as exempting from

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the provisions of this Act any business to which subsection

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(3) does not apply and which is carried on together with any
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business to which that subsection applies.

(5) [Omitted].

337
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(6) This section shall not 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) where, before it
is sold, the produce concerned is first subjected to any process
which materially changes it in substance, character or form.

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4.–(1) A person shall not carry on in Tanzania, whether as a

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Prohibition on

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carrying on

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principal or agent, any business unless-

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business without

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(a) he is the holder of a valid business licence issued to him

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licence

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Acts Nos.
in relation to such business; and

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8 of 1998 s. 6

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

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2 of 2014 s. 5

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in the licence.

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(2) A person shall not carry on business at two or more

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or
places, unless he is the holder of a separate business licence

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issued to him in relation to such business for each of such
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places:
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Provided that, in any such case, if a valid business licence

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exists in respect of any of the places of business (hereinafter

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referred to as “the principal place of business”) the holder

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shall be deemed not to have contravened the provisions of this

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subsection-
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(a) where such person holds in relation to such business

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a subsidiary licence in respect of the other place of

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business or if he carries on such business at two or

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more other places, each of such other places; or

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(b) where no licence fee is prescribed for any subsidiary

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licence in relation to such business.

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(3) Without prejudice to the provisions of any other written

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law to the contrary, this section shall not be construed as

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prohibiting the carrying on, whether by the same person or by

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different persons, of two or more businesses at the same place

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if each such business is carried on under the authority of a

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valid business licence:

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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

338
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

business of a class or description specified in the regulations is

also being carried on.
(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

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authority may request the assistance of a police officer or any

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other authorised agent.

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5.–(1) A business licence shall authorise the holder to carry

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Extent of

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authority of
on, at the place specified therein, the business in relation to

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business licence

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which it is granted and shall also be deemed to authorise such

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Act No.

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15 of 2003 s. 6
holder to carry on at such place any auxiliary business:

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Provided that-

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(a) a licence for the business of a banker or for shipping,

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lighterage or stevedoring business shall be deemed
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not to authorise the holder to carry on any auxiliary
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business;
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(b) person shall not carry on any business referred to in

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paragraph (a) of this proviso unless he is authorised to

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do so by licence issued in relation to such business;

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(c) licence issued under this Act shall not be deemed to

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authorise the carrying on, as an auxiliary business, of

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any business which can be lawfully carried on only if

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a licence, permit or other authority is granted by or

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under any other written law;

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(d) no business the licence fee in respect of which is

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a

required to be assessed on an annual turnover, may

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be carried on as an auxiliary business under a licence

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for a business the licence fee in respect of which is not

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required to be so assessed;
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(e) no business for which a licence fee of a specified amount

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is payable may be carried on or as an auxiliary business

25
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under a licence fee in respect of which is required to be

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assessed on an annual turnover;

(f) a person shall not under the authority of any business
licence carry on any auxiliary business the licensing
authority in respect of which is a local government

339
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

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; or
(g) licence granted under this Act shall not have the effect
of authorising any person to carry on any business

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prohibited by any other written law or of exempting any

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person from compliance with any condition, limitation

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or other requirement imposed or prescribed by any

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other written law in relation to such business.

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(2) For the purposes of this section “auxiliary business”

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means a business-

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

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(b) where, if a separate licence had been applied for, for

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such business, the licence fee payable for such licence

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would not have exceeded the licence fee payable for the
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licence granted.
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(3) Where in relation to any licence granted under this

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section, any business was an auxiliary business at the time

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when such licence was granted, the business shall continue

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to be deemed to be an auxiliary business in relation to such

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licence for period of validity of the licence, notwithstanding

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any increase in the licence fee for a business licence to carry on

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such auxiliary business.

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6.–(1) The Minister shall, by order published in the Gazette,

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Appointment
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of licensing
appoint a public officer or any authority to be a licensing authority
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authority
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either generally or in relation to any area, or in relation to the

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Acts Nos.
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9 of 1980 s. 3
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businesses or categories of businesses specified in that order.

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10 of 2002 s. 10
(2) The Minister may, in the order made under subsection
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(1) or in a subsequent order, make provision for the procedure

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to be complied with in making applications for, and granting,

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business licences under this Act.

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(3) Save as is otherwise provided by this Act or any other

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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.

340
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(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 organisation, subject to such conditions, limitations and
restrictions as may be specified in the order, retain for its own

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use the whole of the licence fees collected by it in respect of

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business licences issued by it, or such portion of the licence

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fees as may be specified in the order.

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7.–(1) A business licence granted under this Act shall be valid

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Validity of

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licences
for a period of twelve months from the date of issuance.

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Acts Nos.

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(2) Notwithstanding subsection (1), a business licences may

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20 of 1978 s. 30

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11 of 2000 s. 4
opt to pay a licence fee for a period of up to three consecutive

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2 of 2014 s. 6

or
years.

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8.–(1) The fees structure payable as business licences under
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Licence fees
Acts Nos. pr
this Act shall be as specified in the Schedule in this Act.
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8 of 1979 s. 6
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9 of 1980 s. 5 (2) The Minister responsible for finance may, on his own
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9 of 1982 Sch.
motion or on an application made to him in that behalf, after
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2 of 2014 s. 7
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12 of 2023 s.5 consultation with the Minister, by order published in the

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Gazette, amend, vary or replace all or any of the provisions

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of the Schedule to this Act and the amount or rate of any fee
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payable in respect of any business licence.

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

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(a) come into operation on the date specified in the order

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for its commencement; and

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(b) expire at the end of four months from its commencement,

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unless it is laid before the National Assembly and

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approved by it by resolution so soon as the National

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Assembly meets after the commencement or the making

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of the order, whichever is the earlier event.

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(4) Any fee collected in respect of a business licence issued

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in relation to a business whose premises are situated in a village

25
20

shall be paid to the Village Council of the village in which the

©

premises are situated.

(5) 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.

341
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(6) 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.

.
AG
O
of
9. The business licence fees specified to the First Schedule

n
Business

io
s
licences payable

is
shall-

m
to Business

er
(a) for categories of business specified in Part A of the

tp
Registration and

ou
Licensing Agency
Schedule, be payable to the Business Registration and

ith
Acts Nos.

w
Licensing Agency;

ed
12 of 1999 s. 6

ut
4 of 2018 s. 8
(b) for categories of businesses not specified in Part B

rib
st
of the Schedule, be payable to the local government

di
or
authorities.

ed
uc
od
pr
Temporary 10.–(1) This section shall apply to persons belonging to
re
be

licences for
specified professions and to building contractors.
ay

non-residents
(2) No person to whom this section applies and who is not
m
ok

ordinarily resident in the United Republic shall, in Tanzania-

bo
is

(a) in the case of a person belonging to a specified

th
of

profession, render any professional services which he

rt
pa

is qualified to render by virtue of being a member of

o
d .N

such profession;
ver
se

(b) in the case of a building contractor, carry out any work

re
s

of, or relating to, the construction of a building; or

ht
rig

(c) in the case of a commercial traveller, carry on the

ll
.A

business of a column of the said Schedule,

a
ni
za

unless such person is-

an
fT

(i) the holder of a valid business licence in respect

to
en

of the specified profession or the business of a

n m
er

building contractor;
ov
G

(ii) exempted by or under this Act from the

25
20

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 the business of a building contractor.

342
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(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

.
AG
O
and fifty shillings; and

of
n
(c) in the case of a commercial traveller, of one hundred

io
s
is
and twenty shillings.

m
er
tp
(4) A temporary licence granted under this section shall be

ou
valid for a period of thirty days from the date of issue or such

ith
w
longer period as the Permanent Secretary may in any case direct.

ed
ut
rib
(5) The holder of a temporary licence shall be entitled, during

st
di
the period of validity of such licence, to carry on the business

or
ed
specified in such licence and any auxiliary business to the same

uc
od
extent as the holder of a corresponding business licence.
re
pr
be

Penalty for failure 11.–(1) A person who, being required by this Act to take out
ay
m

to take out licence

a business licence, fails to take the licence within twenty-one
ok

in time
bo

Acts Nos. days from-

is
th

12 of 1981 s. 3
(a) in the case of a person whose business licence has
of

18 of 1991 s. 6
rt

expired, the date on which such licence expired; or

pa
o

(b) in the case of person who has first commenced the

d .N

carrying on of the business, the date on which he

ver
se

commenced the carrying on of the business,

re
s
ht

shall be liable to pay in addition to the licence fee a penalty

rig

equal to twenty-five per centum of that unpaid fee, and if such

ll
a .A

amount remains unpaid for more than thirty days or part of

ni
za
an

the second or succeeding period after the due date, the rate of
fT

the additional penalty shall be increased by two per centum

to
en

for the second and every succeeding period of thirty days

n m
er

after the due date, or any part of such second or succeeding

ov
G

period during which such amount remains unpaid.

25
20

(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).

343
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(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

.
AG
O
subsection (2), comply with the provisions of any order made

of
n
under this subsection.

io
s
is
[s. 10]

m
er
tp
ou
Permits 12.–(1) Notwithstanding the provisions of section 11, where a

ith
w
authorising
person has made an application for a business licence before the

ed
carrying on of

ut
date specified in paragraph (a) or paragraph (b) of subsection (1)

rib
business for short

st
periods
of section 11 and no decision on such application is made within

di
or
Act No.
twenty-one days of such date, it shall be lawful for such person

ed
10 of 1973 s. 47

uc
7 of 1976 s. 18
to carry on the business to which the application relates if he is
od
pr
the holder of a permit authorising him to carry on such business.
re
be

(2) A permit under subsection (1) may be granted by the

ay
m

licensing authority with whom the application for business licence

ok
bo

is lodged on payment by the applicant of a fee of an amount equal

is
th

to one-tenth of the fee payable for the business licence applied for
of
rt

or one hundred shillings, whichever be the larger amount:

pa
o

Provided that, in the event of the business licence applied

d .N

for being granted, the fee paid for the permit shall be refunded
ver
se

to the licensee.
re
s
ht

(3) A permit granted under subsection (2) shall expire on

rig

the date on which the licensing authority’s decision on the

ll
.A
a

application for a business licence is communicated to the

ni
za
an

applicant or at the expiration of sixty days from the date on

fT

which the permit was granted, whichever is the earlier.

to
en
n m

13.–(1) Subject to the procedure prescribed by the Minister

er

Application for
ov

licences
G

under section 6, every application for a business licence shall

25

Acts Nos.
20

9 of 1977 s. 12 be in such form as may be prescribed

©

9 of 1980 s. 6
8 of 1998 s. 7
(2) Every such application shall be signed in such manner
10 of 2002 s. 14 and by such person or persons as may be prescribed.
18 of 2002 s. 4
11 of 2003 Sch.
(3) Notwithstanding the procedure prescribed under
5 of 2015 s. 49 section 6, an application for renewal of a business licence
12 of 2023 s.6

344
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

shall be accompanied by tax clearance certificate 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

.
AG
O
for Finance may, by notice published in the Gazette, specify for

of
n
the purposes of this section.

io
s
is
m
er
14. A licensing authority shall not grant a business licence-

tp
Persons ineligible

ou
to hold business
(a) to a person who is under the apparent age of eighteen years;

ith
licence

w
(b) in the case of a business which cannot be lawfully carried

ed
Act No.

ut
9 of 1977 s. 13
on without a licence, permit or other authority granted

rib
st
under any other written law, unless the person applying

di
or
for the business licence satisfies the licensing authority

ed
uc
that he is the holder of a valid licence, permit or other
od
pr
authority granted to him under such other written law;
re
be

(c) to a person disqualified to hold such business licence

ay
m

by virtue of an order or direction made or given under

ok
bo

the provisions of this Act;

is
th

(d) in the case of a business licence applied for by a person

of
rt

who is not a citizen of the United Republic, unless

pa
o

the licensing authority is satisfied that such person is

d .N

lawfully present in Tanzania and is authorised to carry

ver
se

on such business by a valid permit or pass issued to

re
s
ht

Cap. 54 him under the Immigration Act; and

rig

(e) to a person applying for a business licence, unless

ll
a .A

the licensing authority is satisfied that, that person

ni
za
an

has complied with the requirement prescribed by

fT

subsection (3) of section 13.

to
en

(2) Where a licensing authority has, by oversight or in error,

n m
er

granted any licence contrary to the provisions of this section, it

ov
G

may call upon the person to whom it was granted to surrender

25
20

the same for revocation.

©

Business licence 15.–(1) There shall be a register to be kept by every licensing

register
Act No.
authority at its principal office which shall contain business
4 of 2018 s. 9 licence information as may be prescribed in the regulations.

345
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(2) Every licensing authority shall furnish to the Minister

information in respect of business licensing at such intervals
as may be prescribed in the regulations.
(3) The business licence register may be accessed by any
person upon payment of prescribed fees.

.
AG
O
[s. 14A]

of
n
io
s
16.–(1) The licensing authority may cancel or suspend a

is
Cancellation

m
er
or suspension of
business licence granted under this Act where it is satisfied that

tp
licence

ou
Act No the holder of a business licence has breached any condition of

ith
w
12 of 2023 s. 7
licence.

ed
ut
(2) The Minister may make regulations prescribing for

rib
st
procedures for cancelation and suspension of licence under

di
or
this section.

ed
uc
[s.14B]
od
pr
re
be

Directions by 17. The President may, if he is of the opinion that it is in the

ay

President
public interest so to do, by order in the Gazette-
m
ok

(a) restrict the number of business licences of any class

bo
is

which may be granted in any area; or

th
of

(b) limit the grant of any class of business licences in any

rt
pa

area to any parastatal organisation.

o
d .N

[s. 15]
ver
se
re

18.–(1) A person who is granted a business licence shall

s

Exhibition of
ht
rig

business licence
exhibit the same in a conspicuous place in the premises where
ll
.A

the business is carried on.

a
ni
za

(2) This section shall not apply to a temporary licence

an
fT

granted under section 10.

to
en

[s. 16]
n m
er
ov

Inspection 19.–(1) The Permanent Secretary, a licensing authority or any

G
25

Act No
public officer authorised by a licensing authority may enter
20

12 of 2023 s. 8
©

into any premise in which he reasonably suspects any person

is carrying on any business and may-
(a) require such person to produce to him the business
licence;

346
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(b) inspect and examine the premises or place where

business is carried; or
(c) demand the owner, occupier or other person having
control of the premises to give any information relevant
to the inspection.

.
AG
O
(2) The Permanent Secretary, a licensing authority or a

of
n
public officer authorised by a licensing authority may, in

io
s
is
exercising his powers under subsection (1), seek assistance of

m
er
tp
a police officer.

ou
[s.17]

ith
w
ed
ut
20. A licensing authority shall, on payment to him of the

rib
Endorsement of

st
change of address
prescribed fee and upon being satisfied that the holder has

di
or
or is about to move his place of business to some other place,

ed
uc
endorse on the licence a description of such other place.
od
pr
[s. 18]
re
be
ay

21. A holder of licence shall notify the licensing authority in

m

Obligation of
ok

holder of licence
which his business licence is issued where-
bo

Act No
is

(a) he ceases or suspends to operate business before, or

th

12 of 2023 s. 9
of

within twenty-one days after, expiry of the business

rt
pa

licence;
o
d .N

(b) he is placed under liquidation or bankruptcy;

ver
se

(c) business premises are changed; or

re
s

(d) his line of business has changed.

ht
rig

[s.18A]
ll
.A
a
ni
za

Offences 22.–(1) A person who-

an

Acts Nos.
fT

(a) carries on business without being the holder of a valid

to

13 of 1991 Sch.
en

16 of 1994 s. 4 licence or, in cases to which section 10 applies, a valid

m

8 of 1998 s. 8
n

temporary licence authorising him to carry on such

er

12 of 2023 s.10
ov

business;
G
25

(b) carries on business at any place not specified in a valid

20
©

business licence or a subsidiary licence granted to him

in respect of such a business in contravention of the
provisions of section 4;

347
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(c) fails to exhibit, as required by section 19, any business

licence granted to him;
(d) fails to comply with the provisions of section 19;
(e) fails to surrender a business licence granted to him
when called upon to do so under section 14;

.
AG
O
(f) in or in relation to any application for a licence, makes

of
n
any statement which is false in any material particular;

io
s
is
(g) being the holder of a business licence to which

m
er
tp
conditions have been annexed under this Act, fails to

ou
comply with any such condition; or

ith
w
(h) fails to comply with the provisions of section 21;

ed
ut
rib
(i) with intent to evade the payment of the full licence fee,

st
di
wilfully does or omits to do any act or thing,

or
ed
commits an offence and on conviction shall be liable to-

uc
od
(i) in the case of an offence under paragraph (a) to
re
pr
(h), a fine of-
be

(aa) not less than one hundred thousand shillings

ay
m

but not exceeding five hundred thousand

ok
bo

shillings for a business of national and

is
th

international character; and

of
rt

(bb) not less than fifty thousand shillings but not

pa
o

exceeding three hundred thousand shillings

d .N

for a business whose licence is issued and

ver
se

governed by the local authorities,

re
s

or to imprisonment for a term not exceeding two years or to

ht
rig

both.
ll
.A
a

(ii) in case of an offence under paragraph (i), pay in

ni
za

addition to the licence fee of a penalty of three

an
fT

hundred per centum of such fee.

to
en

(2) In any proceedings for an offence under paragraph (a)

n m
er

of subsection (1), if the accused satisfies the court that the

ov
G

date on which allegedly he committed the offence was within

25
20

twenty-one days from the date on which the business licence

©

previously held by him expired or, 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

348
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

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. 19]

.
AG
23. In proceedings for an offence under section 22, the burden

O
Burden of proof

of
to prove that-

n
io
s
is
(a) at the relevant time he held a valid business licence in

m
er
respect of the business specified in the charge; or

tp
ou
(b) he is exempt from the requirement of taking out a

ith
w
business licence in respect of such business,

ed
ut
shall be on the accused.

rib
st
[s. 20]

di
or
ed
uc
Liability 24. Where an offence under this Act or under any regulation
od
of officers pr
made hereunder is committed by a body of persons then, as
re
where offence
be

committed by well as such body of persons, any person, who at the time of
ay

corporation
the commission of the offence was concerned, as a partner,
m

Act No.
ok

director or an officer with the management of the affairs of such

bo

13 of 1991 Sch.
is

body of persons, commits an offence and shall be liable to be

th
of

proceeded against and punished accordingly unless he proves

rt
pa

to the satisfaction of the court that he had no knowledge, and

o
d .N

could not by the exercise of reasonable diligence have had

ver
se

knowledge, of the commission of the offence:

re
s

Provided that, in the case of a partnership firm, each and

ht
rig

every partner shall, unless he proves the contrary to the

ll
.A

satisfaction of the court, be presumed to be concerned in the

a
ni
za

management of the affairs of the firm; and every officer is liable

an
fT

to a fine not exceeding ten thousand shillings for each offence.

to
en

[s.21]
n m
er
ov

25.–(1) The Chief Executive Officer may, if he is satisfied that

G

Compounding of
25

offences
a person has committed an offence under this Act or under
20

Acts Nos.
©

10 of 2002 s. 13 any regulations made hereunder compound such offence

4 of 2018 s. 10
by accepting from such person a sum of money which the
offender had not paid for his business license-

349
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(a) such sum of money shall not be less than one hundred
thousand shillings and not more than three hundred
thousand shillings;
(b) the power conferred by this section shall be exercised
only where the person admits in writing to the offence

.
AG
O
being dealt with under this section; and

of
n
(c) the person exercising the power conferred by this

io
s
is
section shall give the person from whom he receives

m
er
tp
such sum of money a receipt thereof.

ou
(2) Where an offence under this Act or under any

ith
w
regulations made hereunder is compounded in accordance

ed
ut
rib
with the provisions of subsection (1) and proceedings are

st
di
brought against the offender for the same offence, it shall be

or
ed
a good defence if such offender proves to the satisfaction of

uc
od
the court that the offence with which he is charged has been
re
pr
compounded under subsection (1).
be

(3) Where a person is aggrieved by an order made under

ay
m

subsection (1) he may, within thirty days of such order being

ok
bo

made, appeal against such order to the High Court, and the
is
th

provisions of Part X of the Criminal Procedure Act shall apply,

of

Cap. 20
rt

mutatis mutandis, to every such appeal as if it was an appeal

pa
o
.N

against sentence passed by a District Court in the exercise of

d
ve

its original criminal jurisdiction.

r
se
re

[s. 22]
s
ht
rig

26.–(1) Where the Permanent Secretary is satisfied that any

ll

Revocation,
.A
a

suspension and
person who is the holder of a business licence granted to him
ni
za

disqualification
an

Act No. under this Act has been convicted by any court of-
fT

9 of 1980 s. 7
(a) any offence involving moral turpitude;
to
en

(b) any offence against decency or morality;

n m
er

(c) any offence against national security;

ov
G

(d) any offence against the national economy;

25
20

(e) any offence involving non-payment or evasion of any

©

tax, or levy payable under any written law;

Cap. 285 (f) any offence under the Fair Competition Act; or

350
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(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 22,
he may, at any time within twelve months of such conviction,
by notice in writing, revoke the business licence granted to

.
AG
O
such person.

of
n
(2) Where a business licence granted to any person is

io
s
is
revoked under subsection (1), the Permanent Secretary may,

m
er
tp
by the same or any subsequent notice, disqualify such person

ou
from carrying on in Tanzania any business or any class of

ith
w
businesses specified in such notice for a period not exceeding

ed
ut
rib
three years from the date of such notice.

st
di
(3) The powers conferred upon the Permanent Secretary by

or
ed
this section may be exercised by him in relation to a holder of a

uc
od
business licence in any case where the person convicted of the
re
pr
offence was not such holder of the business licence but was, at
be

the relevant time a director, officer or employee of such holder,

ay
m

and the Permanent Secretary is satisfied that the holder of the

ok
bo

licence received a pecuniary or other benefit or advantage out

is
th

of such offence or that the offence was committed with his

of
rt

consent or knowledge.
pa
o
.N

(4) A person-
d
ve

(a) whose licence has been revoked under this section,

r
se
re

carries on business without a valid licence; or

s
ht

(b) who has been disqualified from carrying on any business

rig
ll

carries on such business during the continuance of

.A
a
ni

such disqualification or during such period, obtains

za
an

a business licence to carry on such business without

fT
to

disclosing to the licensing authority the fact that he is

en
m

so disqualified,
n
er

commits an offence and on conviction shall be liable to a fine

ov
G

not exceeding thirty thousand shillings or to imprisonment

25
20

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.

351
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

(6) For the purposes of this section-

(a) where an offence under this Act has been compounded
in accordance with the provisions of section 25, the
offender shall be deemed to have been convicted of
such offence by a court; and

.
AG
O
(b) a revocation of a licence or disqualification from

of
n
carrying on business effected or imposed under this

io
s
is
section following the conviction of any person of any

m
er
tp
offence, shall cease to take effect upon such person

ou
being acquitted of such offence on any appeal unless

ith
w
the appellate court has substituted for the conviction

ed
ut
rib
of such offence a conviction for any other offence to

st
di
which subsection (1) applies.

or
ed
[s. 23]

uc
od
pr
27.–(1) A person aggrieved by-
re
Appeals
be

Act No
(a) a refusal by a licensing authority to grant a business
ay

12 of 2023 s.11
m

licence;
ok
bo

(b) a cancellation, suspension or revocation of a business

is
th

licence under this Act;

of
rt

(c) any disqualification imposed by the Permanent

pa
o

Secretary under section 26,

d .N

may appeal against such refusal, cancellation, suspension

ver
se

revocation or disqualification to the Minister within such

re
s
ht

time and in such manner as may be prescribed.

rig

(2) The Minister may appoint an Appeals Committee of two

ll
.A
a

or more persons, or two or more such Appeals Committees, to

ni
za
an

advise him on appeals under this section.

fT

(3) The Minister may, by notice in the Gazette, delegate,

to
en

subject to such limitations and restrictions as he may specify,

n m
er

his functions under this section to an Appeals Committee.

ov
G

(4) Where an Appeals Committee advises the Minister on

25
20

any appeal, the Minister shall not be bound to accept any such
©

advice tendered to him.

[s. 24]

352
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

Appeal in relation 28. Where a person is aggrieved by the assessment by a

to licence fee
licensing authority of any licence fee he may, within such
time and in such manner as may be prescribed, appeal to the
Permanent Secretary.
[s. 25]

.
AG
O
of
29.–(1) The Minister may, after consultation with the Attorney

n
Revocation and

io
s
disqualification

is
General and with the consent of the President, by order under

m
by Minister

er
his hand-

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

ith
w
(b) disqualify any person from carrying on any business,

ed
ut
or any class or category of business specified in the

rib
st
order,

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

ed
uc
(2) Where an order under subsection (1) has been made
od
pr
in relation to any person, the provisions of subsection (4) of
re
be

section 26 shall apply to such person as if references therein to

ay
m

revocation and disqualification were references to revocation

ok
bo

and disqualification under this section.

is
th

(3) Where in any proceedings, whether civil or criminal, an

of
rt

order under this section is produced, the court shall presume

pa
o

that it was made after consultation with the Attorney-General

d .N

and with the consent of the President.

ver
se

[s. 26]
re
s
ht
rig

Finality of 30. A decision-

ll
.A

decisions
(a) of a licensing authority under section 14;
a
ni

Act No.
za

(b) of the Permanent Secretary under section 26;

an

7 of 1976 s. 19
fT

(c) of the Minister, or of an Appeals Committee exercising

to
en

the functions of the Minister under section 27, on any

n m
er

appeal under that section;

ov
G

(d) providing for the refund of license fees and prescribing

25
20

the circumstance and the manner in which such refund

©

may be made;
(e) the Permanent Secretary on appeal under
section 28; or
(f) of the Minister under section 29,

353
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

shall, subject to any provisions of this Act providing for an

appeal from such decision and subject to the provisions of
section 31, be final and conclusive and shall not be subject to
review by any court.
[s. 27]

.
AG
O
of
31. Where by this Act any person is empowered to revoke

n
Power to revoke,

io
s
etc., to include

is
any business licence or to impose any disqualification on any

m
power to cancel

er
person in relation to the carrying on of any business, such

tp
revocation

ou
person shall be deemed to have the power to remove, modify

ith
w
or lift such revocation or disqualification.

ed
ut
[s. 28]

rib
st
di
or
Regulations 32.–(1) The Minister may make regulations for the better

ed
uc
Acts Nos.
carrying out of the purposes and provisions of this Act and,
od
10 of 1973 s. 48 pr
7 of 1976 s. 19 without prejudice to the generality of the foregoing, may make
re
be

4 of 2018 s. 11
regulations-
ay

(a) providing for conditions which shall be deemed to be

m
ok

annexed to business licences or to business licences of

bo
is

any class or category;

th
of

(b) providing for the issue of a duplicate licence where the

rt
pa

original is lost or destroyed;

o
d .N

(c) requiring persons holding business licences to submit

ver
se

such particulars and returns in such manner as may be

re
s

prescribed;
ht
rig

(d) providing for the refund of licence fees and prescribing

ll
.A

the circumstances and the manner in which such

a
ni
za

refund may be made;

an
fT

(e) prescribing forms for permits under section 12, and

to
en

providing for conditions subject to which such permits

n m
er

may be issued;
ov
G

(f) prescribing forms to be used for application of business

25
20

licence in a paper or electronic forms; and

©

(g) providing for anything 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

354
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

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. 29]

.
AG
33. Regulations made under section 32 may contain penalties

O
Penalties for

of
offences under
for the breach thereof of a fine not exceeding one hundred

n
io
regulations

s
is
Act No. thousand shillings or to imprisonment for a term not less than

m
er
4 of 2018 s. 12
two months and not exceeding one year or to both.

tp
ou
[s. 30]

ith
w
ed
ut
Rules regulating 34.–(1) Where the licence fee for any business licence is

rib
st
application and
required to be assessed by reference to the annual turnover, the

di
construction of

or
Schedule expression “annual turnover” shall mean all sums received and

ed
uc
receivable in the course of the business by the person carrying
od
pr
on such business during the calendar year immediately
re
be

preceding the date on which the last business licence held by

ay

him expired.
m
ok

(2) Where the holder of business licence carries on two or

bo
is

more businesses whether at the same place of business or at

th
of

different places, the expression “annual turnover” shall refer to

rt
pa

the turnover in relation to all such businesses notwithstanding

o
d .N

that any such business is a business to which this Act does not
ver
se

apply, or is an auxiliary business or is a business which can

re
s

be carried on without a valid business licence or is a business

ht
rig

in respect of which a separate business licence or a subsidiary

ll
.A

licence has been, or is required to be, taken out.

a
ni
za

(3) Where in any case the licensing authority is satisfied that

an
fT

the person applying for a licence carried on such business for

to
en

only that portion of the calendar year immediately preceding

n m
er

the date on which the last business licence held by him expired,
ov
G

the annual turnover shall be deemed to be the amount arrived

25
20

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

355
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

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

.
AG
O
shillings or, in the case of a building contractor, two thousand

of
n
shillings:

io
s
is
Provided that, where in any such case the licence fee for

m
er
tp
any licence applied for by such person in respect of any period

ou
commencing on a day following the expiry of such licence

ith
w
granted to him under this subsection is assessed at more than

ed
ut
rib
one hundred shillings or, in the case of a building contractor,

st
di
two thousand shillings, the licensing authority shall refuse to

or
ed
grant such person such licence applied for unless such person

uc
od
pays to the licensing authority in respect of such previous
re
pr
licence-
be

(a) where such previous licence was applied for and granted
ay
m

in respect of any period commencing on or after the

ok
bo

first day of September in any year, the difference, if any,

is
th

between one-half of the licence fee payable in respect

of
rt

of the licence so applied for and one hundred shillings

pa
o
.N

or two thousand shillings; and

d
ve

(b) in any other case, the difference between the licence fee
r
se
re

payable in respect of the licence so applied for and one

s
ht

hundred shillings or two thousand shillings.

rig
ll

(5) Where in any case the licensing authority is satisfied that

.A
a
ni

the amount of the annual turnover in respect of which a licence

za
an

fee was assessed for any year was less than the actual amount
fT
to

of such turnover, it shall be lawful for the licensing authority

en
m

to assess licence fee in respect of such actual turnover and to

n
er

call upon the holder of the licence to pay the excess together
ov
G

with a penalty on such excess assessed in accordance with

25
20

the provisions of section 10, within such time as the licensing

©

authority may specify.

(6) Where a person who, on being called upon to pay any
excess or penalty under subsection (5), fails to pay the same or

356
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

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 26 shall apply to a

.
AG
O
revocation of the licence under this subsection

of
n
(7) A technical assistance officer assigned to render services

sio
is
to the Government, a parastatal organisation or a co-operative

m
er
tp
society shall, for the purposes of the Schedule to this Act, be

ou
deemed to be in the full time employment of the Government,

ith
w
the parastatal organisation or the co-operative society.

ed
ut
rib
Act No. (8) In this section “technical assistance officer” shall have the

st
di
46 of 1967
meaning assigned to that expression by the Personal Tax Act.

or
ed
[s. 31]

uc
od
pr
35. [Repeals the Trades Licensing Ordinance.]
re
Repeal
be

R.L.
[s. 32]
ay

Cap. 208
m
ok

36–37. [Omitted.]
bo

Omitted
is

[s. 33-34]
th
of
rt
pa
o
.N

SCHEDULE
d
ver
se

(Made under section 8)

re
s
ht

Acts Nos. A: Fees by Business Registration and Licensing Agency

rig

16 of 1974 s. 23
ll

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

.A

25 of 1980 s. 4
a
ni

1 of 1983 s. 4 BUSINESS BUSINESS FEE FOR FEE FOR

za

10 of 1987 s. 7 CATEGORY DESCRIPTION PRINCIPAL SUBSIDIARY

an
fT

13 of 1989 s. 6 LICENCE LICENCE

to

17 of 1990 s. 6 1. Agency 1. Commission 300,000/= 200,000/=

en

3 of 1993 s. 4
m

Business Agent
n

1 of 1996 s. 7
er

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

ov

10 of 1993 s. 4
G

25 of 1997 s. 6
25

11 of 2000 s. 5
20

18 of 2002 s. 7
©

15 of 2003 s. 7
2 of 2014 s. 8
4 of 2018 s. 13

357
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

Agency 3. Air Chatter
Business Agent
(i) Local 300,000/= 200,000/=

.
AG
(ii) Foreign 3,000 USD 1,500 USD

O
owned

of
n
4. Shipping Agent 1,000,000/= 400,000/=

sio
is
5. Foreign owned 10,000 USD 6,000 USD

m
er
tp
6. Any other Agent

ou
ith
Local 200,000/= 200,000/=

w
ed
ut
Foreign owned 2,000 USD 1,000 USD

rib
st
di
or
ed
uc
od
2. Broker 1. Insurance pr
Business Broker
re
be

Local 200,000/= 200,000/=

ay
m

Foreign Owned 3,000 USD 1,500 USD

ok
bo

2. Stock Exchange
is
th

Broker
of
rt

Local 500,000/= 300,000/=

pa
o
.N

Foreign Owned 3,000 USD 1,500 USD

d
ve

3. Shipping Broker
r
se
re

Local 1,000,000/= 600,000

s
ht
rig

Foreign Owned 5,000 USD 3,000 USD

ll
.A

4. Tide Broker 400,000/= 200,000/=

a
ni
za

5. Court Broker 400,000/= 200,000/=

an
fT

Municipality 300,000/= 100,000/=

to
en

Town/District 200,000/= 100,000/=

n m
er

Any other place 200,000/= 200,000/=

ov
G
25
20
©

358
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

3. Banking 1. Banking Service
Locally Owned 1,000,000/= 600,000/=
Foreign Owned 5,000 USD 3,200 USD

.
AG
2. Bureau De

O
Change

of
n
Local Owned 600,000/= 400,000/=

sio
is
Foreign Owned 3,000 USD 1,000 USD

m
er
Co-operative 200,000/= 100,000/=

tp
ou
Banks

ith
w
4. Financial 1. Capital Markets 500,000/= 300,000/=

ed
Institutions & Stock

ut
& Capital Exchange

rib
st
Markets

di
2. Social Security 1,000,000/= 600,000/=

or
Provider

ed
uc
3. Mortgage & 600,000/= 400,000/=

od
Hire Purchase pr
[other than
re
be

those operating
ay

under micro
m

enterprise
ok

schemes/
bo

programmes]
is
th

4. Mortgage & 100,000/= 50,000/=

of
rt

Hire Purchase
pa

for micro
o
.N

enterprise
d

scheme/
ve
r
se

Programme
re

5. Credit Card 400,000/= 300,000/=

s
ht

Management
rig
ll
.A

6. Micro financing 600,000/= 400,000/=

a

Investments
ni
za

Local
an
fT

5. Clearing & 1. Clearing & 400,000/= 200,000/=

to

Forwarding Forwarding
en
m

2. Freight
n
er

forwarding
ov
G

Local 300,000/= 200,000/=

25
20

Foreign Owned 2,000 USD 1,000 USD

©

359
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

6. Cargo 1. Pre-shipment
Valuation and Inspection
Superinten- Local 300,000/= 200,000/=
dence
Foreign [Owned] 3,000 USD 2,000 USD

.
AG
2. Cargo Valuation

O
of
or Cargo survey

n
io
Local 400,000/= 400,000/=

s
is
m
Foreign Owned 3,000 USD 1,500 USD

er
tp
3. Cargo Sourcing 300,000/= 200,000/=

ou
Local

ith
w
4. Cargo

ed
ut
Superintendence

rib
st
Local 400,000/= 400,000/=

di
or
Foreign Owned 3,000 USD 1,500 USD

ed
5. Cargo Handling

uc
od
Local pr 1,000,000/= 800,000/=
re

Foreign Owned 5,000 USD 3,000 USD

be
ay

7. Shipping 1. Harbors/Airport
m

Business management
ok
bo

Local 1,000,000/= 800,000/=

is
th

Foreign [Owned] 4,000/= USD 2,000/= USD

of
rt

2. Miscellaneous 200,000/= 150,000/=

pa

Port Services New

o
.N

3. Ship 200,000/= 100,000/=

d
ve

Chandelling
r
se
re

4. Maritime 600,000/= 300,000/=

s

Transportation New
ht
rig

5. Shipping 800,000/= 600,000/=

ll
.A

protective or
a
ni

ship charter
za
an

6. Stevedoring
fT

Lighter rage
to
en

Bagging 300,000/= For 200,000/=

m

Dar es Salaam
n
er

Port
ov
G

Services 200,000/= 100,000/= New

25

New
20
©

For Tanga,
Mtwara,
Lindi, Mafia,
Lake Victoria

360
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

8. Insurance 1. General
Insurance and
assurance
Local 1,000,000/= 800,000/=

.
AG
Foreign Owned 10,000 USD 4,000/=

O
of
n
io
2. Underwriting

s
is
m
and loss

er
Assessment

tp
ou
Local 600,000/= 300,000/=

ith
w
Foreign Owned 3,000 USD 1,500 USD

ed
ut
rib
st
3. Re-Assurance &

di
or
Endowment

ed
Local 800,000/= 400,000/=

uc
od
Foreign owned re
pr 10,000 USD 4,000 USD
be
ay

9. Manufactures 1. Representative 500,000/=New 200,000/= New

m

Representative Franchise holder

ok
bo

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

is

or Supplier
th
of
rt
pa

10. Estate 1. Real Estate

o
d .N

Local 600,000/= 400,000/=

ve
r
se

Foreign owned 2,000 USD 1,000 USD

re
s
ht
rig

2. Property
ll
.A

Management
a
ni

Local 500,000/= 300,000/=

za
an

Foreign owned 3,000 USD 1,500 USD

fT

New
to
en
n m
er

3. Estate Agent
ov
G

Local 400,000/= 300,000/=

25
20

Foreign owned 1,000 USD 500 USD

©

4. Property
Development
Local 400,000/= 200,000/=
Foreign owned 2,000 USD 1,000 USD

361
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

11. Commercial Local 400,000/= 400,000/=
Traveler
12. Postal Services 1. Postal Services
(a) Head Quarters 300,000/= 200,000/=

.
AG
(b) Municipal/IIQS 200,000/= 100,000/=

O
of
(c) Town/District 100,000/= 50,000/=

n
io
(d) Rural NIL

s
is
m
er
tp
2. Courier Services

ou
or mailing

ith
Agent

w
ed
Local 400,000/= 400,000/=

ut
rib
Foreign owned 3,000 USD 1,500 USD

st
di
or
3. Expedited Mail

ed
uc
Service

od
Local pr 400,000/= 400,000/=
re
Foreign owned 2,000 USD 1,000 USD
be
ay
m

13. Electricity 1. Urban Water

ok
bo

Power, Energy Supply

is

and Supply Local 200,000/= 200,000/=

th
of
rt
pa

2. Electricity
o

Production and
.N

or Distribution
d
ve
r

Local 1,000,000/= 600,000/=

se
re

Foreign owned 5,000 USD 2,000 USD

s
ht
rig

3. Refining of
ll
.A

crude oil
a
ni
za

Local 600,000/= 400,000/=

an
fT
to

4. Supply of
en

Marine and
m

Aviation fuel
n
er
ov

Local 500,000/= 400,000/=

G

Foreign owned 3,000 USD 1,500 USD

25
20
©

5. Production and 500,000/= 300,000/=

Distribution of
gas Products local
Foreign 3,000 USD 1,500 USD

362
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

14. Telecommuni- 1. Internet
cation Business Services
Provider
Local 600,000/= 400,000/=

.
AG
Foreign Owned 3,000 USD 1,500 USD

O
2. Internet 400,000/= 200,000/=

of
Services

n
io
Provider Agent

s
is
m
Internet Surfing/ 200,000/= 100,000/=

er
cafe

tp
ou
3. Telecommuni- 300,000/= 200,000/=

ith
cation services

w
ed
including fax,

ut
email & phones

rib
st
4. Selling 300,000/= 200,000/=

di
accessories

or
ed
5. Cellular telephone 600,000 400,000/=

uc
operators;
od
6. Local pr
re
be

7. Foreign owned 5,000 USD 2,000 USD

ay

8. Payphone 400,000/= 200,000/=

m

Operators
ok
bo

9. 1-8 above (if 25% of the 25% of the

is

operated in respective fee respective fee

th
of

rural Districts
rt

and villages
pa
o

500,000/= 80,000
d .N

15. Passengers By Railways

ve
r

and goods
se

1. Local
re

transportation
s

2. Foreign owned 5,000 USD 2,000 USD

ht
rig

By Air
ll
.A

Local 400,000/= 200,000/=

a
ni
za

Foreign 2,000 USD 1,500 USD

an
fT
to

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

en

Media Television
n m
er

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

ov

television
G

provider
25
20

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

©

Transmission
station

363
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

17. Processing and 2. Medium scale 400,000/= 400,000/=
Manufacturing industry
of goods and 3. Large scale 600,000/= 600,000/=
Selling Industry

.
AG
O
of
18. Hunting Local 1,000 USD 1,000 USD

n
sio
Foreign Owned 3,000 USD 3,000 USD

is
m
2. Professional

er
tp
Hunters

ou
Local 1,000 USD 1,000 USD

ith
w
Foreign Owned 3,000 USD 3,000 USD

ed
ut
rib
st
19. Lotteries, 1. Casino

di
Games and

or
(a) City of DSM 40,000 USD 40,000 USD
Amusement

ed
(b) other Towns 15,000 USD 15,000 USD

uc
od
2. Slot machines pr
per station
re
be

Local 300,000/= 150,000

ay

Foreign Owned 1,000 USD 800 USD

m
ok

3. Night Clubs 500,000/= 200,000/=

bo
is
th

20. Tourists 1. Tourist Hotels 150,000/= 150,000/=

of

Businesses
rt

Plus 2,000/= Plus 2,000/=

pa
o

per bedroom per bedroom

d .N
ve
r
se

2. lodge 150,000/= 150,000/=

re

3. camp 100,000/= 100,000/= plus

s
ht

plus
rig
ll

4. tourist operator 3,000 per hut/ 3,000 per hut/

.A

cottage cottage
a
ni
za

local 200,000/= 200,000/=

an

Foreign Owned 1,000 USD 1,000 USD

fT
to
en

Exportation 1. cattle 300,000/= 200,000/=

m

21.
n
er

2. other Livestock 250,000/= 150,000/=

ov
G

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

25

4. Agriculture goods 100,000/= 80,000/=

20
©

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

and other
commodities
6. Transit trade local 300,000/= 100,000/=

364
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

22. Importation Merchandise 400,000/= 200,000/=

23. Dealership/ 1. Motor Vehicle 400,000/= 200,000/=

franchise 2. Motor Vehicle 500,000/= 300,000/=

.
AG
assembling

O
of
3. Dealers of 400,000/= 300,000/=

n
Broadcasting

io
s
apparatus

is
m
er
4. Dealers in 1,000,000/= 500,000/=

tp
arms and

ou
ammunition

ith
w
5. Dealers in

ed
Explosive

ut
rib
for Mining

st
purposes

di
or
Local 1,000,000/= 500,000/=

ed
Foreign Owned 5,000 USD 3,000 USD

uc
od
pr
re
24. General 1. Dispensary, 80,000/= 50,000/=
be

Trading health centre

ay

and Laboratory
m
ok

Clinic
bo

Silver and Gold

is
th

Smith / Dealer
of

(a) City / Municipal 300,000/= 200,000/=

rt
pa

(b) District / town 250,000/= 200,000/=

o
.N

(c) Minor 100,000/= 80,000/=

d
ve

settlement and
r
se

Village
re
s
ht
rig

25. Duplicate City, Municipal, 20,000/= 10,000/=

ll
.A

license for lost District, Minor

a

one settlement and

ni
za

villages
an

26. Any other Local (Tanzania) 200,000/= 100,000/=

fT
to

business of
en

national or
m

International
n
er

nature
ov
G

Foreign owned 2,000 USD 1,000 USD

25
20
©

B: Fees to be Collected by Local Government Authorities

365
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

BUSINESS BUSINESS DESCRIPTION FEE FOR FEE FOR
CATEGORY PRINCIPAL SUBSIDIARY
LICENCE LICENCE
1. Clearing & 3. Warehousing 300,000/= New 150,000/= New

.
Forwarding

AG
O
of
2. Telecommunica- 4. Attended telephone officers 200,000 100,000/=

n
io
s
tion ­Business

is
m
er
tp
3. Processing and 1. Small scale Industry 100,000/= 50,000/=

ou
ith
Manufacturing of

w
goods and Selling

ed
ut
rib
st
4. Lotteries, Games 4. Entertainment Halls 300,000/= 200,000/=

di
and Amusement

or
ed
uc
od
5. Non Tourists 1. With Liquor License 100,000/= 100,000/=
pr
Business Hotel plus 1,500/= per plus 1,500/= per
re
be

bedroom bedroom
ay
m
ok
bo

2. Without Liquor license 80,000/= 80,000/=

is

plus 2,000/= plus 2,000/=

th
of

per bedroom per bedroom

rt
pa
o
d .N

3. Lodging Houses 100,000/= 100,000/=

ver

plus shs 2,000/= plus shs 2,000/=

se
re

per bedroom per bedroom

s
ht
rig
ll
.A

4. Catering Services
a
ni
za

Take away 100,000/= 50,000/=

an

Mobile Catering 100,000/= 50,000/=

fT
to
en
m

6. Regional Trading City/Municipal town 100,000/= 100,000/=

n
er

Companies
ov
G

district 50,000/= 50,000/=

25
20
©

7. Cooperative 40,000/= 20,000/=

Societies

366
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

BUSINESS BUSINESS DESCRIPTION FEE FOR FEE FOR
CATEGORY PRINCIPAL SUBSIDIARY
LICENCE LICENCE
8. Building 1. Building society 100,000/= 100,000/=

.
Contractors

AG
2. Contractor Class I 1,000,000/= 800,000/=

O
of
3. Contractor Class II 800,000/= 750,000/=

n
io
4. Contractor Class III 700,000/= 700,000/=

s
is
m
5. Contractor Class IV 650,000/= 650,000/=

er
tp
6. Contractor Class V 500,000/= 500,000/=

ou
ith
7. Contractor class VI 400,000/= 400,000/=

w
ed
8. Contractor Class VIII 300,000/= 200,000/=

ut
rib
All Foreign - Owned 20,000 USD 10,000 USD

st
di
9. Specified 1. Business consultancy

or
Profession

ed
Local 200,000/= 200,000/=

uc
od
foreign Owned 2,000 USD 1,000 USD
pr
2. Lawyer
re
be

Local 300,000/= 200,000/=

ay

Foreign Owned 5,000 USD 2,500 USD

m
ok

3. Tax practitioner
bo
is

Local 300,000/= 200,000/=

th
of

Foreign Owned 3,000 USD 1,500 USD

rt
pa

4. Quantity Surveyor
o
.N

Local 300,000/= 200,000/=

d
ve

Foreign Owned 3,000 USD 1,500 USD

r
se

5. Engineers
re
s

Local 300,000/= 200,000/=

ht
rig

Foreign Owned 3,000 USD 1,500/=

ll
.A

6. Auditor/Accountant
a
ni
za

Local 300,000= 200,000/=

an

Foreign Owned 3,000 USD 1,500 USD

fT
to

7. Medical Practitioner
en
m

Local 150,000/= 150,000/=

n
er

Foreign 1,000 USD 1,000 USD

ov
G

8. Any other consultancy

25
20

Local 200,000/= 100,000/=

©

Foreign Owned 3,000 USD 2,000 USD

9. If employees of government, NIL NIL
Parastatal Organisation
Religious owned, institution or
Private companies

367
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

BUSINESS BUSINESS DESCRIPTION FEE FOR FEE FOR
CATEGORY PRINCIPAL SUBSIDIARY
LICENCE LICENCE
10. General Trading 1. Dispensary, health centre 80,000/= 50,000/=

.
and Laboratory Clinic

AG
O
of
n
io
2. Hospital

s
is
m
Local 150,000/= 100,000/=

er
tp
Foreign 1,000 USD 1,000 USD

ou
ith
w
ed
3. Selling Medicines retail

ut
rib
st
(a) Part i poison shop 200,000/= 100,000/=

di
or
(b) Part ii poison shop 100,000/= 80,000/=

ed
uc
od
4. Hardware and Building pr
re
materials retail
be
ay

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

m
ok

(b) District 150,000/= 100,000/=

bo

(c) Minor settlement and Village 60,000/= 50,000/=

is
th
of
rt
pa

5. Workshop & Garages

o
.N

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

d
ve

(b) District 120,000/= 100,000/=

r
se
re

(c) Minor settlement and 100,000/= 50,000/=

s
ht
rig

Village 30,000/= 30,000/=

ll
.A
a
ni
za

6. Bakeries
an
fT

(a) City / Municipal 100,000/= 50,000/=

to
en

(b) District 80,000/= 30,000/=

n m

(c) Minor settlement and Village 30,000/= 30,000/=

er
ov
G
25

7. Timber and Furniture Retail

20
©

(a) City / Municipal 200,000/= 100,000/=

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

368
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

BUSINESS BUSINESS DESCRIPTION FEE FOR FEE FOR
CATEGORY PRINCIPAL SUBSIDIARY
LICENCE LICENCE
8. Bookstore and stationery’

.
retail

AG
O
(a) City / Municipal 100,000/= 80,000/=

of
n
(b) District / town 80,000/= 50,000/=

io
s
is
(c) Minor settlement and Village 20,000/= 20,000/=

m
er
tp
ou
ith
11. Flour / Oil milling

w
ed
(a) City / Municipal 50,000/= 50,000/=

ut
rib
(b) District / town 30,000/= 20,000/=

st
di
(c) Minor settlement and Village 20,000/= 15,000/=

or
ed
uc
od
12. Livestock Trading re
pr
(a) City / Municipal 150,000/= 100,000/=
be
ay

(b) District / town 80,000/= 40,000/=

m
ok

(c) Minor settlement and Village 25,000/= 10,000/=

bo
is
th
of

13. Butchers
rt
pa

(a) City / Municipal 80,000/= 50,000/=

o
.N

(b) District / town 60,000/= 40,000/=

d
ve
r

(c) Minor settlement and Village 10,000/= 10,000/=

se
re
s
ht
rig

14. Printing and Publishing of

ll
.A

books and newspaper

a
ni

(a) City / Municipal 400,000/= 250,000/=

za
an

(b) District 250,000/= 200,000/=

fT
to

(c) Minor settlement and Village 100,000/= 80,000/=

en
n m
er
ov

15. Petrol and Filling Stations

G
25

(a) City / Municipal 200,000/= 200,000/=

20
©

(b) District 150,000/= 100,000/=

(c) Minor settlement and Village 100,000/= 50,000/=

369
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

BUSINESS BUSINESS DESCRIPTION FEE FOR FEE FOR
CATEGORY PRINCIPAL SUBSIDIARY
LICENCE LICENCE
16. Kiosks/Groceries

.
AG
(a) City / Municipal 60,000/= 40,000/=

O
of
(b) District 40,000/= 20,000/=

n
io
(c) Minor settlement and Village 10,000/= 5,000/=

s
is
m
er
tp
ou
17. Hair Salon / Barber Shop

ith
w
(a) City / Municipal 40,000/= 20,000/=

ed
ut
(b) District 20,000/= 10,000/=

rib
st
(c) Minor settlement and Village 5,000/= 5,000/=

di
or
ed
uc
18. Beauty Clinics machinery
od
Tools pr
re

(a) City / Municipal 40,000/= 20,000/=

be
ay

(b) District 30,000/= 15,000/=

m
ok

(c) Minor settlement and Village 10,000/= 5,000/=

bo
is
th
of

19. Machinery Tools

rt
pa

(a) City / Municipal 300,000/= 200,000/=

o
.N

(b) District 200,000/= 80,000/=

d
ve
r

(c) Minor settlement and Village 80,000/= 50,000/=

se
re
s
ht
rig

20. Motor oils and Lubricants

ll
.A
a

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

ni
za

(b) District 100,000/= 80,000/=

an
fT

(c) Minor settlement and Village 50,000/= 50,000/=

to
en
n m
er

21. Selling of fish

ov
G

(a) City / Municipal 40,000/= 30,000/=

25
20

(b) District 30,000/= 10,000/=

©

(c) Minot settlement and Village 10,000/= 10,000/=

370
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

BUSINESS BUSINESS DESCRIPTION FEE FOR FEE FOR
CATEGORY PRINCIPAL SUBSIDIARY
LICENCE LICENCE
22. Tea Room

.
AG
(a) City / Municipal 50,000/= 40,000/=

O
of
(b) District 25,000/= 15,000/=

n
io
(c) Minor settlement and Village 5,000/= 5,000/=

s
is
m
er
tp
ou
23. Second based clothes and

ith
Shoes (mitumba) dealers

w
ed
(a) Wholesale 300,000/= 200,000/=

ut
rib
(b) Sub-wholesale 200,000/= 100,000/=

st
di
(c) Retail

or
ed
1. City / Municipal 50,000/= 30,000/=

uc
od
2. District re
pr 15,000/= 10,000/=
3. Minor settlement and Village 5,000/= 0
be
ay
m
ok

24. Private Primary Schools 300,000/= 150,000/=

bo
is
th
of

25. Private Secondary Schools 500,000/= 250,000/=

rt
pa

and Collages
o
d.N
ve

26. Selling of New Shoes

r
se
re

(a) Wholesale 300,000/= 200,000/=

s
ht
rig

(b) Sub-wholesale 200,000/= 100,000/=

ll
.A

(c) Retail
a
ni
za

1. City/ Municipal 100,000/= 60,000/=

an

2. District 80,000/= 40,000/=

fT
to

3. Minor Settlement and 20,000/= 10,000/=

en
m

Village
n
er
ov
G

11. Auctioneers 150,000/= 150,000/=

25
20
©

371
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

BUSINESS BUSINESS DESCRIPTION FEE FOR FEE FOR
CATEGORY PRINCIPAL SUBSIDIARY
LICENCE LICENCE
12. Selling spare 1. Motor Vehicle

.
parts

AG
(a) City / Municipal 300,000/= 200,000/=

O
of
(b) District 250,000/= 150,000/=

n
io
(c) Minor settlement and Village 30,000/= 30,000/=

s
is
m
er
tp
ou
2. Motor Cycles

ith
w
(a) City / Municipal 120,000/= 100,000/=

ed
ut
(b) District 80,000/= 50,000/=

rib
st
(c) Minor settlement and Village 40,000/= 30,000/=

di
or
ed
uc
3. Bicycle
od
pr
(a) City / Municipal 50,000/= 30,000/=
re
be

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

ay
m

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

ok
bo

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

is
th
of
rt

4. Industrial Spares and Tools

pa
o
.N

(a) City / Municipal 300,000/= 200,000/=

d
ve

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

r
se

(c) Minor settlement and Village 100,000/= 50,000/=

re
s
ht
rig
ll

5. Agricultural implements,
.A
a

Flour Mills, Machines spares

ni
za

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

an
fT

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

to
en

(c) Minor settlement and Village 20,000/= 10,000/=

n m
er
ov
G

6. Marine spares and tools

25
20

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

©

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

(c) Minor settlement and Village 50,000/= 25,000/=

372
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

BUSINESS BUSINESS DESCRIPTION FEE FOR FEE FOR
CATEGORY PRINCIPAL SUBSIDIARY
LICENCE LICENCE

.
AG
7. Domestic Appliances Retail

O
of
(a) City / Municipal 200,000/= 150,000/=

n
io
s
(b) District 100,000/= 50,000/=

is
m
er
(c) Minor settlement and Village 50,000/= 25,000/=

tp
ou
ith
w
8. Electrical and household

ed
items retail;

ut
rib
(a) City / Municipal 150,000/= 100,000/=

st
di
(b) District 100,000/= 50,000/=

or
ed
(c) Minor settlement 50,000/= 25,000/=

uc
od
(d) Village re
pr 10,000/= 10,000/=
be
ay

13. Electrical Local

m

Contractors
ok

1. class A 500,000/= 300,000/=

bo
is

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

th
of

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

rt
pa

4. class C 100,000/= 50,000/=

o
.N

5. All foreign owned 6,000 USD 3,000 USD

d
ve
r
se
re
s
ht
rig

14. General (a) Wholesale 300,000/= 200,000/=

ll
.A

Merchandising
(b) Sub-wholesale 200,000/= 150,000/=
a
ni
za

(c) Retail shops

an
fT
to
en

1. City / Municipal 70,000/= 40,000/=

n m
er

2. District 50,000/= 30,000/=

ov
G
25
20

3. Minor settlement 20,000/= 15,000/=

©

4. Village 8,000/= 8,000/=

373
 THE BUSINESS LICENSING ACT [CAP. 101 R.E. 2023]

S/N COLUMN I COLUMN II COLUMN III COLUMN IV

BUSINESS BUSINESS DESCRIPTION FEE FOR FEE FOR
CATEGORY PRINCIPAL SUBSIDIARY
LICENCE LICENCE
(d) Super Markets

.
AG
1. City / Municipal 500,000/= 300,000/=

O
of
2. District 200,000/= 150,000/=

n
io
3. Minor settlement 100,000/= 100,000/=

s
is
m
4. Village 5,000/= 5,000/=

er
tp
ou
ith
w
(e) Departmental stores

ed
ut
1. City / Municipal 400,000/= 300,000/=

rib
st
2. District 200,000/= 200,000/=

di
or
ed
uc
15. Endorsement on City, Municipal, District, Minor 10,000/= 10,000/=
od
Transfer licenses settlement and villages pr
re
be
ay

16. Duplicate license City, Municipal, District, Minor 20,000/= 10,000/=

m
ok

for lost one settlement and villages

bo
is
th
of

17. Any other City / Municipality 80,000/= 60,000/=

rt

business not
pa

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

of national or
o
.N

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

d
ve

nature At village 5,000/= 5,000/=

r
se
re
s
ht
rig
ll
.A
a
ni
za
an
fT
to
en
n m
er
ov
G
25
20
©

374