In October 1998, there were 111 local authorities in Tanzania: 92 District Councils; 9 Town
Councils; 9 Municipal Councils; and 1 City Council (Dar es Salaam). However, the number of
councils is increasing. Due to attempts to equalise rates on some revenue bases among councils
within the same region, some rates have tended to differ by regions.
The four main sources of revenue have dominated district councils’ revenue generation since
local government was re-introduced in 1983 (URT, 1991). In 1987/88, from a sample of ten rural
councils, development levy, cess and business licences contributed 77 per cent of the revenues
(Semboja and Therkildsen, 1991:19). Thus, although there is a tendency that their contribution is
declining, they still account for the major share of the councils’ own revenues.
In October 1998, there were 111 local authorities in Tanzania: 92 District Councils; 9 TownCouncils; 9 Municipal Councils; and 1 City Council (Dar es Salaam). However, the number ofcouncils is increasing. Due to attempts to equalise rates on some revenue bases among councilswithin the same region, some rates have tended to differ by regions. The four main sources of revenue have dominated district councils’ revenue generation sincelocal government was re-introduced in 1983 (URT, 1991). In 1987/88, from a sample of ten ruralcouncils, development levy, cess and business licences contributed 77 per cent of the revenues(Semboja and Therkildsen, 1991:19). Thus, although there is a tendency that their contribution isdeclining, they still account for the major share of the councils’ own revenues.
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