Three officials from tourism establishments in Naivasha have been arraigned at the Naivasha Law Courts for failing to remit the mandatory 2% tourism levy, contrary to provisions of the Tourism Act.
Diana Mumbi, a manager at Elmar Resort & Spa, was charged with willfully failing to remit Ksh 923,266.44 in levy arrears accrued between July 2023 and June 2024.
The charge sheet cites violations of Section 105(1) as read with Section 105(5) and Section 112(2) of the Tourism Act, Cap 38, Laws of Kenya.
Mumbi denied the charges and was released on a cash bail of Ksh 20,000.
In the same court, John Ngure Mahta, a director at Crayfish Camp, and James Munene Moses, a director at Makuti Pub, were also charged with similar offenses. Both pleaded not guilty.
The Tourism Fund, a state corporation established under the Tourism Act, is mandated to collect a 2% levy from tourism establishments listed under the Ninth Schedule of the Act.
Failure to remit the levy constitutes an offense and attracts penalties as outlined in the law.
The cases underscore growing efforts by the state to enforce compliance and ensure proper funding of tourism sector development initiatives.
KBC Digital