CHAPTER 208
BUSINESS LICENSING ACT
[SUBSIDIARY LEGISLATION]
INDEX TO SUBSIDIARY LEGISLATION
REGULATIONS
(Section 27(1))
[22nd September, 1972]
G.N. No. 187 of 1972
PART I
PRELIMINARY PROVISIONS (regs 1-2)
1. Title
These Regulations may be cited as the Business Licensing Regulations.
2. Interpretation
In these Regulations, unless the context otherwise requires–
"Act" means the Business Licensing Act *;
"Appellate Authority" means–
(a) in the case of an appeal under section 22 of the Act, the Minister or, where the Minister has delegated his functions under that section to an Appeals Committee, the Appeals Committee;
(b) in the case of an appeal under section 23 of the Act, the Permanent Secretary or, where the Permanent Secretary has delegated his functions under that section to any other person or a Board, such other person or such Board.
PART II
APPLICATION, ETC. (regs 3-5)
3. Application form
Every application for a licence shall be in the form specified in the Schedule hereto or in such other form as the Permanent Secretary may, from time to time, approve for that purpose.
4. Licence form
Every business licence shall be in the form specified in the Schedule hereto or in such other form as the Permanent Secretary may, from time to time, approve for that purpose.
5. Application to be made to licensing authority
Every application for a business licence shall be made to the licensing authority for the district in which the business is, or is intended to be, carried on:
Provided an application for a subsidiary licence may be made to the licensing authority who is the appropriate licensing authority in respect of the principal place of business, notwithstanding that the subsidiary business is or is intended to be carried on in some other district.
PART III
MISCELLANEOUS PROVISIONS (regs 6-7)
6. Conditions annexed to a licence
There shall be deemed to be annexed to every business licence granted under the Act the following conditions, namely–
(a) where the licence granted is a licence the licence fee in respect of which is required to be assessed on the annual turnover, and the annual turnover upon which the licence fee was assessed when the licence was granted exceeded twenty-four thousand shillings, that the licensee shall, on or before the thirtieth day of June in the year in which such licence is granted, submit to the licensing authority a duly consolidated and adjusted balance sheet in relation to all the businesses carried on by him during the calendar year immediately preceding the calendar year in which such licence is granted:
Provided that the licensing authority may in any particular case, by writing under his hand, waive this condition or appoint a date later than the thirtieth day of June to be the date on or before which such balance sheet may be submitted; and
(b) that the licensee shall, when called upon by the Permanent Secretary or the licensing authority by a notice in writing so to do, submit within such time as may be specified in the notice to the Permanent Secretary or, as the case may be, the licensing authority, a return of his turnover for such period as may be specified in the notice and every such return shall be in such form as the Permanent Secretary or, as the case may be, the licensing authority, may direct; and
(c) that the premises in or on which the business is carried on shall at all times during which such business is being carried on, conform to the by-laws, if any, made in that behalf by a local authority having jurisdiction over the area within which the business is carried on; and
(d) that the person to whom such licence is granted shall comply with all the requirements of any by-laws made by a local authority affecting such business carried on within its area of jurisdiction and designed to ensure and safeguard sanitation, cleanliness or public health.
7. Duplicate licence
(1) Where any person who has been granted a business licence satisfies the licensing authority that his licence has been lost or destroyed or has become mutilated or been rendered illegible, the licensing authority may issue to such person a duplicate of the licence upon receipt of a fee of twenty shillings.
(2) Any person who, subsequent to the revocation or cancellation of the original licence, obtains or attempts to obtain a duplicate of such licence while such revocation or cancellation is subsisting, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding ten thousand shillings or imprisonment for a term not exceeding one year or both such fine and imprisonment.
PART IV
APPEALS (regs 8-12)
8. Memorandum of Appeal
Every appeal shall be made by lodging with the Appellate Authority a memorandum of appeal setting out the decision complained against and the grounds upon which the complaint is made.
9. Time for appeal
Every appeal shall be made within thirty days of the date of the decision complained against:
Provided that the Appellate Authority may, in any case for sufficient cause, allow an appeal to be lodged after the expiry of the period specified in this regulation.
10. Procedure
Subject to the provisions of these Regulations the Appellate Authority shall regulate the procedure on an appeal.
11. Reference to Attorney-General
It shall be lawful for an Appellate Authority to seek and obtain the opinion of the Attorney-General or a law officer on any issue of law involved in any appeal.
12. Advocate not to have right of audience
Where an Appellate Authority directs or permits the appellant to appear before it, it shall not allow the appellant to be represented by an advocate.
SCHEDULE
FORMS
FORM B.L. 01
APPLICATION FOR A BUSINESS LICENCE (Where Licence fee is of fixed Rate)
THE UNITED REPUBLIC OF TANZANIA
THE BUSINESS LICENSING ACT (CAP. 208)
1. | Applicant (Full Name): ................................................................. (Citizen/Non-Citizen) |
|||
Postal Address ........................................................................................................ |
||||
............................................................................................................................... |
||||
2. | Business Name ....................................................................................................... |
|||
Trading Address ........................................................... City/Town ........................... |
||||
Street No. ......................... Plot No. .............................. Block No. .......................... |
||||
3. | Full particulars of other premises at which business is carried: |
|||
4. | Personal Tax File No. ...................................... | |||
In the following declaration– | ||||
5. | I HEREBY DECLARE THAT I CARRY ON: |
|||
Description of Business | Licence Fee (P) | Licence Fee (S) | Type applied |
|
Shs. Cts. | Shs. Cts. | |||
(a) The business or a Commission Agent, Manufacturer's Agent or Estate Agent | 1,000 00 | 250 00 | ||
(b) The business of a broker | 400 00 | NIL | ||
(c) Banking business | 6,000 00 | 2,000 00 | ||
(Note: No licence fee is payable in respect of banker's mobile agency where licence fee for principal place has been paid.) |
||||
(d) Insurance business or business of a Building Society or Investment Society or Company | 2,000 00 | 1,000 00 | ||
(e) The business of an Insurance Agent | 1,000 00 | 500 00 | {mprestriction ids="1,2,3"} |
|
(f) Shipping business | 3,000 00 | 1,000 00 | ||
(g) The business of Shipping Agency | 500 00 | 200 00 | ||
(h) The business of lighterage or stevedoring: | ||||
(i) Carried on at Dar es Salaam | 3,000 00 | NIL | ||
(ii) Carried on at Tanga | 2,000 00 | NIL | ||
(iii) Carried on at Lindi | 500 00 | NIL | ||
(iv) Carried on at Mtwara | 1,000 00 | NIL | ||
(Note: If a person carries on such business at two or more ports specified above he shall be deemed to have a principal place of business at each such port.) |
||||
(i) Hotel, boarding house or lodging house business: | ||||
(i) Holding a liquor licence in respect of premises | 400 00 | 300 00 | ||
plus 15 00 for each bedroom in such premises set aside for the accommo- dation of guests. | plus 15 00 for each bedroom in such premises set aside for the accommo- dation of guests. | |||
(ii) Not holding a liquor licence in respect of the premises | 50 00 | Same as for licence in respect of principal place of business | ||
(j) The business of exportation of cattle | 500 00 | 150 00 | ||
(k) The business of commercial traveller | 500 00 | NIL | ||
(l) The business of travel agent | 2,000 00 | 1,000 00 | ||
(m) The business of electricity distributor | 5,000 00 | 200 00 | ||
(n) The business of transporting passengers or goods by air | 2,000 00 | 200 00 | ||
(o) The business of a specified profession: | ||||
(i) If in the full time employment of the Government, the Community, a Co-operative Society or Parastatal Organization | ||||
NIL | NIL | |||
(ii) In any other case | 2,000 00 | 200 00 | ||
(Note: A person carrying on the business of a specified profession as an employee shall not be required to take out a subsidiary licence by reason only of his being employed at two or more places of the business of his employer.) |
||||
6. | If subsidiary licence is now applied for please state: |
|||
Principal Licence No. ........................... issued at ..................................................... |
||||
Number of places of business for which Subsidiary Licence is required.................................. |
||||
Fee Paid: Shs. .......................................... |
||||
Declaration |
||||
I hereby declare that I am not/my principal(s) is/are not 1 ineligible to hold the licence applied for above on any of the grounds stipulated by section 12 of the Business Licensing Act *; and further declare that what is stated above is true to the best of my knowledge, information and belief. |
||||
Date ............................................... | ..................................................... |
|||
FOR OFFICIAL USE ONLY |
||||
Licence No. ........................................... issued on ......................................... 20......... |
||||
Entry No. ..................................... | ||||
Date ............................................. | ..................................................... |
FORM B.L. 02
APPLICATION FOR A BUSINESS LICENCE
(Where Licence is based on annual turnover)
THE UNITED REPUBLIC OF TANZANIA
THE BUSINESS LICENSING ACT (CAP. 208)
1. | Applicant (Full Name): ........................................................... (Citizen/Non-Citizen) |
|||
Postal Address ..................................................................................................... |
||||
2. | Business Name .................................................................................................... |
|||
Trading Address ................................................. City/Town .................................. |
||||
Street No. ........................... Plot No ............................Block No .......................... |
||||
3. | Full particulars of other premises at which business is carried: |
|||
4. | Personal Tax File No. .................................... | |||
In the following declaration– | ||||
5. | I HEREBY DECLARE THAT I CARRY ON THE BUSINESS OF................................... |
|||
(a) This part is for Building Contractors only– |
||||
Licence Fee (P) | Licence Fee (S) | Type applied |
||
Shs. Cts. | Shs. Cts. | |||
(i) does not exceed Shs. 100.000/- | 500 00 | 100 00 | ||
(ii) exceeds Shs. 100.000/- but does not exceed Shs. 500.000/- | 1,000 00 | 200 00 | ||
(iii) exceeds Shs. 500.000/- but does not exceed Shs. 1.000.000/- | 2,000 00 | 300 00 | ||
(iv) exceeds Shs. 1.000.000/- but does not exceed Shs. 2.500.000/- | 3,000 00 | 400 00 | ||
(v) exceeds Shs. 2,500,000/- but does not exceed Shs. 5,000,000/- | 4,000 00 | 500 00 | ||
(vi) exceeds Shs. 5,000,000/- | 5,000 00 | 700 00 | ||
(vii) New business | 2,000 00 | |||
(b) Any other business, not specifically provided for: | ||||
(i) exceeds Shs. 100,000/- | 100 00 | 25 00 | ||
(ii) exceeds Shs. 100.000/- but does not exceed Shs. 250.000/- | 500 00 | 125 00 | ||
(iii) exceeds Shs. 250.000/- but does not exceed Shs. 500.000/- | 1,000 00 | 250 00 | ||
(iv) exceeds Shs. 500.000/- but does not exceed Shs. 1.000.000/- | 1,500 00 | 375 00 | ||
(v) exceeds Shs. 1.000.000/- but does not exceed Shs. 2,500,000/- | 2,000 00 | 500 00 | ||
(vi) exceeds Shs. 2,500,000/- but does not exceed Shs. 5,000,000/- | 3,000 00 | 750 00 | ||
(vii) exceeds Shs. 5,000,000/- but does not exceed Shs. 7,500,000/- | 4,000 00 | 1,000 00 | ||
(viii) exceeds Shs. 7,500,000/- | 5,000 00 | 1,250 00 | ||
(iv) New business | 100 00 | |||
6. | Where licence applied for is under (b): |
|||
(a) Name type of goods being sold or intended to be sold (i.e. foodstuff/hardware/ general/merchandise/small assortment of many items). |
||||
(b) Number of employees in your present operations: |
||||
(i) Full time................................................................................... |
||||
(ii) Part time.................................................................................. |
||||
(iii) Family help............................................................................... |
||||
(c) Approximate whole sale value of stocks being held at end of year: |
||||
(d) Value of total fixed assets at the end of last fiscal year: |
||||
(i) Buildings | Shs. ....................... |
|||
(ii) Fixtures | Shs. ....................... |
|||
(iii) Vehicles | Shs. ....................... |
|||
(iv) ......................................................................... | Shs. ....................... |
|||
(v) ......................................................................... | Shs. ....................... |
|||
TOTAL | Shs. ....................... |
|||
(e) If the business is one of manufacturing, name the articles manufactured: |
||||
7. | If Subsidiary Licence is applied for please state: |
|||
Principal Licence No. ..................................... issued at ....................................... |
||||
Number of places of business for which subsidiary licence is required ...................... |
||||
Fee paid: Shs. ......................................... |
||||
8. | If business was not carried on for the whole of the calendar year, please state the period during which such business was carried on and the turnover for such period. |
|||
Period from ....................................... 20........ to ...................................... 20........ |
||||
Turnover: Shs. ........................................ |
||||
9. | The expression "annual turnover" means all sums received and receivable in the course of the business by the person carrying on such business during the calendar year immediately preceding the date on which the last business licence held by him expired. In assessing such turnover, the turnover from all the businesses carried on by the applicant must be taken into account, notwithstanding that any such business is an exempt business, an auxilliary business or a business in respect of which no licence is required. |
|||
Declaration |
||||
I hereby declare that I am not/my principal(s) is/are not 1 ineligible to hold the licence applied for above on any of the grounds stipulated by section 12 of the Business Licensing Act *; and further declare that what is stated above is true to the best of my knowledge, information and belief. |
||||
FOR OFFICIAL USE ONLY |
||||
Licence No. ................................... issued on ............................................ 20....... |
||||
Entry No. ....................................... |
||||
Date ............................................ 20........ | .................................................. |
FORM B.L. 03
BUSINESS LICENCE
THE BUSINESS LICENSING ACT (CAP. 208)
THE UNITED REPUBLIC OF TANZANIA
Business Licence under |
|
The Business Licensing Act (Cap. 208) |
|
BUSINESS LICENCE |
|
Station ................................................ Revenue Voucher No. ........................................ |
|
Licence is hereby granted to .......................................................................................... |
|
FEE PAID: Shs. ....................................... |
|
Date ........................................... | ................................................. |
WARNING: This Licence is granted subject to the provisions of the Business Licensing Act * and regulations made thereunder. |
{/mprestriction}