Вы находитесь на странице: 1из 134

KUMASI METROPOLITAN ASSEMBLY

IMPOSITION OF RATES AND FEE FIXING RESOLUTION, 2017


LOCAL GOVERNMENT ACT 1993 (ACT 462) (PART VII SEC. 94-119)

Under Section 94
The making and levying of the following rates for the year from 1st January, 2017 to 31st December, 2017
has been approved by the rating authority.

Under Section 96 (1), (2) and (4)

A basic rate of GH2.00 payable by all persons, male or female, of or above the age of 18 years and up

to 70 years who reside or own immovable property within the authority of the Kumasi Metropolitan Assembly.

Under Section 96 (3) a & b


In addition to the basic rate, the following rates on assessed and unassessed ratable value of premises situated
within the metropolis, as set out within the schedule below, shall be payable by owners of such premises

Resolved by the Kumasi Metropolitan Assembly, that subject to the necessary approval in accordance
with Section 34 of the Local Government Act 1993 (Act 462), the amount of fees and Licences of the
Assembly from 1st January, 2017 to 31st December, 2017 be fixed as follows:

GENERAL
IMPOSITION OF RATES, 2017
KUMASI METROPOLITAN ASSEMBLY
CATEGORY OF PREMISES AND RATE AREA
2017

1st Class 0.001 New Amakom Ext., Asokwa, Ayigya Ext.


Bomso Residential area, Atwima-Amanfrom, Adiebeba, Adiem
Ahinsan Estate Ext., Odeneho Kwadaso, O.T.B.
North/South Patasi, Sokoban O.T.A., Mbrom
(As designated by the approved land-use plan)
*A minimum annual rate of GHc120 ( i.e 10 GHc per month) to apply where the property rate is below GHc120 p/a

2nd Class Res. 0.00098 Dichemso, Manhyia/Manhyia Ext., Odumase/Odumase Ext.,


Krobo Odumase, Oduro, Zongo Ext., North Zongo, South Zon
Yenyawoso, Atimpongya, North Kwadaso, Kwadaso-South Ea
Fankyinebra, Kwadaso Estate, Kwadaso Estate Ext., New Su
Suntreso Ext., Buokrom Estate, Kentikrono, Benimase, Odou
Ayeduase, Anwomaso, Bebre, Tafo Nhyiaeso, Old Tafo, Adoa
Anoo/Adumanu, Amakom-Abrotia, New Tafo, Ampabame, Pan
Old Amakom, Asafo, Dadiesoaba, Bimpeh Hill, Bompata, Nse
Adompom, North/South Suntreso, Bantama, Santasi, Edwina
New Amakom, Amakom-Bramponso, Ohwimase, , Tarkwa- Ma

Oforikrom, Gyinyase, Atonsu, Agogo, Asuoyeboah, Kyirapatre


KMA FEE FIXING RESOLUTION 2017 1
Abrepo, Bohyen, Breman, Bosomuru-Nkontwima, Ahinsan, Kr
(As designated by the approved land-use plan)

*A minimum annual rate of GHc84 ( i.e GHc7 per month) to apply where the property rate is below GHc84 p/a

3rd Class Res. 0.0009 Boadi, Emina, Buokrom, Kenianko, Anyinamu, Atwima Takyim
Road, Dompoase, Kaase Proper, Kagyase, Konkromoase

KMA FEE FIXING RESOLUTION 2017 2


Adinyase, Old Tafo East and West, Atafua, Tanoso, Mpatasie,
Nana Bimpoma-Kro, Ayigya Village, Adabraka, Appeadu, Kote
Deduako, Kokoben, Aprade,Emesuam, Paakoso, Nyankyeren
Apatrapa, Ohwim/Hwidiem, Amanfrom, Kronom,Aboahia, Apir
Nzimaa, Nwamase, Kokodie, Denkyemboaso, Atwima-Amanf
(As designated by the approved land-use plan)

*A minimum annual rate of GHc48 ( i.e GHc4 per month) to apply where the property rate is below GHc48 p/a

MIXED USE 0.0126 (As designated by the approved land-use plan)

NOTE:- Residents of all old towns or villages in 1st class and 2nd class residential areas are to
pay the rate for 3rd class residential area.

RATE ZONE PROPERTY RATE IMPOST

COMMERCIAL STORE, WAREHOUSE


WORKSHOP, COLD
STORES
COCOA SHED

HOTEL, GUEST
HOTEL HOUSE
RESTAURANT,
HOSTEL

SCHOOL PRIVATE SCHOOLS

OFFICE/ BANKS BANK OF GHANA

BANKS / OFFICES

HOSPITAL HOSPITAL, CLINIC

TRANSFORMER e.g
TRANSFORMER ECG
OFFICES e.g ECG

TELECOMMUNICATION Eg. GHANA TELECOM

OTHERS

INSURANCE SSNIT Office Complex

KMA FEE FIXING RESOLUTION 2017 3


FLATS
OTHERS ( SIC, etc.)

PETROL FILLING
FILLING STATION STATION
GAS FILLING POINT

LIGHT INDUSTRIAL SAWMILLS

HEAVY INDUSTRIES

MANUFACTURING BREWERIES ETC.


Cat. A eg Guiness
Cat. 'B' eg Coca Cola
AGRIC POULTRY

QUASI GOV'TAL INSTITUTIONS e.g (COCOBOD)


RATING ZONES

*A minimum annual rate of GHc100 to apply where the property rate is below GHc100 p/a for all commercial properties
MINIMUM RATE
UNCOMPLETED BLOCKS
1st Class Residential
2nd Class residential
3rd Class Residential
New site (1st/2nd/3rd Class)
Mixed Use

Banks
Category A
Category "B"
Category "C"
Offices

Category A
Category "B"

Category "C"
Warehouse with Offices
Category A

Category "B" (Without


Offices)
Category "C"
Filling Station/Offices

KMA FEE FIXING RESOLUTION 2017 4


Category A
Category "B"
Category "C" (Without
Offices)
Hotels
Category A
Category "B"
Category "C"

Hostels
Category A
Category "B"
Category "C"

The making and levying of the above rates have been approved by the Kumasi Metropolitan Assembly.
This notice constitutes the effective making and levying of such rates as from the date of publication.

It shall be the duty of every person liable to pay these rates to settle the amount thereof at the offices of the
Kumasi Metropolitan Assembly on or before 31st March, 2017 failure shall attract 30% penalty
Approved by the Kumasi Metropolitan Assembly on 31st October, 2016

PRESIDING MEMBER METROPOLITAN CO-ORD. DIRECTOR


HON. NANA ADU MENSAH ASARE MICHAEL B. ATAOGYE

KMA FEE FIXING RESOLUTION 2017 5


TION, 2017
C. 94-119)

AREA

ma-Amanfrom, Adiebeba, Adiembra


o Kwadaso, O.T.B.
O.T.A., Mbrom
ed land-use plan)
ate is below GHc120 p/a

Ext., Odumase/Odumase Ext.,


go Ext., North Zongo, South Zongo,
h Kwadaso, Kwadaso-South East
, Kwadaso Estate Ext., New Suame,
e, Kentikrono, Benimase, Odoum,
, Tafo Nhyiaeso, Old Tafo, Adoato,
otia, New Tafo, Ampabame, Pankrono
aba, Bimpeh Hill, Bompata, Nsenie
eso, Bantama, Santasi, Edwinase
ponso, Ohwimase, , Tarkwa- Maakro

Agogo, Asuoyeboah, Kyirapatre,


KMA FEE FIXING RESOLUTION 2017 6
somuru-Nkontwima, Ahinsan, Kropo
ed land-use plan)

is below GHc84 p/a

anko, Anyinamu, Atwima Takyiman


per, Kagyase, Konkromoase

KMA FEE FIXING RESOLUTION 2017 7


West, Atafua, Tanoso, Mpatasie,
illage, Adabraka, Appeadu, Kotei,
mesuam, Paakoso, Nyankyereniase,
manfrom, Kronom,Aboahia, Apire,
Denkyemboaso, Atwima-Amanfrom,
ed land-use plan)

is below GHc48 p/a

and-use plan)

al areas are to

POST
2017

0.0016

0.0016
0.0016

0.003

0.0016

0.06

0.0076

0.0016

0.05
0.02

0.05

0.05

0.06

KMA FEE FIXING RESOLUTION 2017 8


0.05
0.03

0.007
0.007

0.0016

0.005

0.06
0.04
0.0016

0.06

a for all commercial properties


2017
GH
100.00 p/a
70.00 p/a
40.00 p/a
100.00 p/a

5,000.00 per annum


3,000.00 per annum
1,500.00 per annum

2,500.00 per annum

2,000.00 per annum


1,500.00 per annum

2,500.00 per annum


1,000.00 per annum
500.00 per annum

KMA FEE FIXING RESOLUTION 2017 9


1,500.00 per annum
1,000.00 per annum

800.00 per annum

2,000.00 per annum


1,500.00 per annum
1,000.00 per annum

2,500.00 per annum


2,000.00 per annum
1,500.00 per annum

OLITAN CO-ORD. DIRECTOR


HAEL B. ATAOGYE

KMA FEE FIXING RESOLUTION 2017 10


A. BUSINESS OPERATING PERMIT FEES
I. BUSINESS OPERATING PERMIT FEES

Item
No.

10

11

12

4
13

14

15

16

5
17

18

19
20

21

22

23

24

25

26

27

28

29
6
30

31
(a)

(b)

(c)
32

7
33

34

35

36

37

38
39

40

41

42

43

44

8
45
46

47
48

49
50

51

9
52

53

54

55

56

57

59

60

61

62

63

10
64

65

66

11
67

68

69

70

71

72

73

74

75

76

77

12
78

79

80
81

13
82
83

84

85
86

87

88

89

90

91

92
93
94

95

96

97

14
98

99

100

101

15
102

103

104

105

106

107

108

109

110

111
112

113

16
114

115

116

117
118

17
119

120

121

122

123
124

125

126

127

128
129

130

131

132
133

18
134

135

136

19
137

138

139
A

140

141

142

143

144

145

146

147

148

20
149

21
150

151

167

168
169

170

171

172

173
174

22
1
2

4
5

10

11
23
1

24
1

1
a

2
a

25
1

26
4

27
9

10

11

28
12
13

2
3

8
9

10
11

12

13
14

29
15
16

17

18
19

30
20

7A

7B

7C

21

22

23

24

25
26

31
27

28

29

32
30

31
32

33

34
35
36

37

38

39

40
41

42

43

44
45
46

33
47

48
49

50

51
52

34
53

54

55

56

57
58

59

F1- BUILDING PERMIT FEES: ASSESSED


Refer to last page for details on building permit rates for 1st, 2nd and 3rd class residential areas

1
A

i
35
ii

iii

iv

v
B

ii

iii

iv

v
C

36
ii

iii

iv

v
2
A

ii

iii

iv

v
B

ii

iii

iv

v
C

ii

iii

iv

v
3
4

37
1

5
6

38
7

9
10
11
12

13

14

15

16
17

18
19

20

12
21

39
H - WASTE MANAGEMENT FEES
1

40
5

10

11

12

I - EDUCATION LEVY
1

41
1

42
6

PRESIDING MEMBER METROPOLITAN CO-ORD. DIRECTOR


HON. NANA ADU MENSAH ASARE MICHAEL B. ATAOGYE

43
A. BUSINESS OPERATING PERMIT FEES
I. BUSINESS OPERATING PERMIT FEES

Advertizing Agencies:
Category "A"(e.g Alliance Media DDP)
Category "B"(e.g Medium Advertizing Agents)
Category "C" (e.g Small Agents)
Agro Chemicals
Category A(Kaakyire, K. Badu Agro Chemicals)
Category B (Open & Closed Shops)
Category "C" (e.g. Within the Ringroad)
Category "D" (e.g. Periphery )
Airline Office :
Category "A" (e.g. British, KLM, Emirates),
Category ''B'' (e.g Starbow, Africa world)
Akpeteshie Sellers
Category "A"
Category "B"
Aluminium Fabricators:
Category A (A 2 & others.)
Category B (Medium workshop)
Category C (Neighbourhood workshop)
Category "D"
Arms / Amunition Dealers
Category A
Category B
Art and Handicrafts shops:
Category "A" (e.g Bluemich Art)
Category "B"
Category "C"(Carvers, straw Basket producers, Rattan)
Category "D"
Auto Sprayers:
Category A (e.g with Oven & Dryers)
Category B (e.g without Dryers)
Bags / Suitcase
Category "A" (e.g Cindipat Fashion)
Category "B" (e.g Open & Closed Shop)
Category "C" (e.g Second Hand)
Bakeries:
Category "A" Industrial
Category "B" Medium-scale (eg. Electric oven)
Category "C" small scale conf./pasteries
Barbering Shops:
Category A(Macary Barbering Shop)
Category B(Best Man Barbering Shop)
Category C(Jewel Barbering Shop)
Betting centres / Tombola
Category ''A''
44
Category ''B''
Category "C" Street gambling
Block Making Factories
Category "A"
Category "B"
Body Building Gym:
Category ''A''
Category ''B''
Books shops/stationery shops:
Category "A"(eg. Head Office: EPP, Kingdom books and stationery ltd.)
Category "B" (eg Methodist Bookshop, readwide head office, Branches; EPP, Kingdom books and
stationery)
Category "C"(eg. Tabletop second book sellers)
Category "D"
Category "E"
Boutiques:
Category "A" (e.g Ultimate Fashion)
Category ''B''
Category "C"
Category ''D''
Category E (e.g.Neighbourhood shops)

45
Breweries
Category "A" ( e.g Guiness, GBL )
Category "B" (e.g Local Brewers)
Car Dealers Outlets:
Category A( Japan Motors, Toyota, PHC )
Category B (Tractor Assembly )
Category C (Ranna etc.)
Category ''D'' Second-hand Car Dealers
Car Rentals
Car Washing Bay
Category "A" (Large)
Category "B"
Category "C"
Carpentry Workshop:
Category A (Large )
Category B (Small)
Cement Distribution / Retailing:
Category "A" Distributors
Category "B" (e.g Container & Medium Warehouse)
Category "C" (e.g. Neighbourhood Shop)
Category "D"
Category "E"
Children's Ware
Category "A"
Category B (e.g CBD Shop)
Category C (e.g Neighbourhood Shop)
Category "D" (e.g Closed Shop)
Cigarette Products
Category "A" (e.g Importers / Wholesalers)
Category "B" (e.g Distributors)
Category "C"
Category "D"
Cleaning Companies:
Category A (e.g Vintage Cleaning Services )
Category ''B''
Cocoa Exporters
Category "A" (e.g Cocoa Purchasing Companies)
Category "B" (e.g medium scale)
Category "C" (e.g Small scale)
Commercial Ventures / Co-orporations / Companies
Category A (Head Offices) e.g COCOBOD )
Category B (e.g Ghana Water Co. Ltd, Ghacem, Nestle)
Category C (Branches/Sub-Offices)
Category ''D''
Category ''E''
Category ''F''
Category ''G''
Category ''H''
Commissioner for Oath:
Category "A"
Category "B"
Concrete Products Factories:
46
Category A (Large scale)
Category B (Medium scale)
Category C (Small scale)
Condiments / Confectionaries
Category "A" (e.g Importers/ Wholesale )
Category "B"(e.g Retailers)
Contractors License - Construction
Category A(Class 1A )
Category B(Class 2)
Category C (Class 3)
Category D (Class 4)
Category E
Sand Stones & Gravel Contractors
Category ''A''
Category ''B''
Registration of Contractors (all types e.g. Disinfestation Agencies, Food Contractors etc)
Contractors Registration - Renewal
Category A(Class 1A )
Category B(Class 2)
Category C (Class 3)
Category D (Class 4)
Sand/Stone Contractors
Suppliers- General

47
Contractors: Private Liquid Waste Management
Registration of disludging companies
Annual Licence Renewal
Contractors: Private Solid Waste Management
Category A(e.g. Zoomlion Ghana Ltd)
Category B
Category C
Cosmetics / Hair Products
Category A(e.g. St Monica's Enterprise )
Category B (e.g Joycita Ent.
Category "C" (small scale)
Category "D"
Category "E"
Courier Services / Postal services:
Category A (e.g. UPS, DHL,FEDEX)
Category B (e.g. Antrak,,EMS)
Category C (e.g. Panalpina. Excel, parcel services, VIP, Ford)
Category ''D''
Curtains / Carpets
Category A(e.g Curtains Plaza )
Category B
Category "C"
Category "D"
Debt Collection Firms
Distilleries:
Category A (e.g Kasapreko)
Category B (e.g. Wadoma,Obibini Black man)
Category "C" (e.g Kayad)
Distribution (Only) of Drinks:
Category A (e.g. Beer & Soft Drinks)
Category B (e.g. Wine & Spirits)
Category C (e.g. Soft Drinks only)
Distributor-Wholesaler (Drinks):
Category A (e.g. GBL)
Category B
Category C
Drinking Bars:
Category A (e.g.Plus 2,Sweet Pub, Queens Gate)
Category B (e.g. General)
Category C (e.g. General outside CBD)
Category D (e.g. Neighbourhood)
Electrical Appliances
Category ''A'' (City lights)
Category B (e.g Ancient Power Services)
Category C ( e.g CBD Shops)
Category D
Category ''E''
Electronic Appliances:
Category A (Importers/Wholesalers e.g White Westinhouse)
Category B (Importers / Retailers)

48
Category C (Importers Only)
Category "D" (e.g. Neighbourhood Shop)
Category "E" (e.g Closed Shop)
Electronic Media (all private Television stations )
Electronic Media (Radio):
Category A (e.g Kessben, Angel, Garden City Radio)
Category B (e.g Information Centre / Local FM)
Embossment Companies/Agencies:
Energy & Power
Category A(e.g. Energy and Power Distributors- ECG)
Category B (e.g Power Producers - VRA & GridCo
Category "C" ECG Prepaid Vendors
Category "D"
Entertainment Permit:

Fashion Designers (Shops):


Category A (e.g Unijay, Awuraabena)
Category B (e.g Medium)
Category C (e.g small)
Category "D"
Fast Food /Chop Bar:
Category A( e.g Mascarpony Fast Food )
Category "B" (Chop Bar)
Category "C" (Chop Bar Outside CBD)
Category "D" (Chop Bar on Periphery/Fast Food Tabletop)

49
Film / Music Industry:
Category A (e.g Producer )
Category B (Distributor )
Category C (Open & Closed Shop)
Financial Institution, Banks:
Category A (Bank of Ghana)
Category B (Main Head Offices- GCB, StanChart Barclays)
Category C ( Bank Branches / Agency)
Category D (Rural Banks)
Category "E" (Savings and Loans)
(i) Bigger Branches
(ii) Smaller Branches
Category "F" Mobile Banking on wheels
(i) Big Trucks
(ii) Small Trucks
Category "G" (ATM located outside bank premises)
Financial Services / Micro Finance:
Category ''A'' (Head office)
Category ''B'' (small branches/ Susu)
Category C (All Cooperative Unions)
Floral Industry
Category A (e.g Amida Enterprise)
Category B (Open & Closed Shops)
Flour Kneading Machine Only:
Category "A" (e.g 2 Machines and above )
Category "B" (e.g 1 Machine)
Forex Bureaux:
Category A
Category B
Category ''C''
Furniture Showrooms:
Category A (e.g Kpogas, Mim Limited,Orca Deco)
Category B (Medium Furniture Showroom)
Category C
Category D
Gift Shop
Category A (E.g. Tessage)
Category B
Gold Dealers
Category A
Category B
Category C
Category D (E.g. Goldsmiths)
Category E
Guest Houses/Resorts:
Category A (11 - 15 Rooms)
Category B Up to 10 Rooms
Hair Dressing Salons
Category A(Manuela Beauty Saloon)
Category B(Road Runners Exclusive Saloon)
50
Category C(Jenfran Beautician Saloon, Angel)
Category D
Hardware Stores / Building Materials:
Category A(Kwasi Dwuma, K. Gyasi, Kwasi Oppong)
Category B( e.g NanaOsei Enterprise )
Category C(First Class Hard Wares)
Category D''
Category ''E''
Heavy Equipment Dealers:
Category A(Mantrac)
Category ''B''
Category "C"
Category "D"
Category "E" (Hiring)
Herbal Medicine Shops/ Practitioner :
Category ''A'' (Herbal life/ Food supplements)
Category B (e.g Capital 02, Angel Herbal )
Category C (Small Scale Producers & Herbal Shops)
Category C (Neighbourhood Shops)

51
Hospital Equipment
Category A (e.g Hospitex )
Category B (e.g D&D Medical Supplies )
Hotels:
Category A (eg.Golden Tulip Hotel)
Category B (eg.Miklin Hotel)
Category C Over 50 Rooms
Category D 21 - 50 Rooms
Category E
Category F''
Category G
Category H ( Budget Hotels )
Category ''I''
Ice Cream Manufacturing Factories:
Category A ( e.g Manufacturers)
Category B (Agents for Bulk Distribution/Depots)
Category ''C'' Retailers
Importers of Frozen Meat & Fish / Cold Storage:
Category A Above 60ft (e.g Adom ,Anidado, Felibat)
Category B 60ft (e.g Agape,Original etc)
Category ''C'' 40ft (eg. Abork, Okyeso Nyame etc)
Category ''D'' 20ft (eg. Metwe Ma Jesus, Rose Mary)
Category ''E'' Fridges (eg. Nyame Tease,Obibi etc)
Industrial Gas
Category A (Eg Air Liquid)
Category B (mavima)
Insurance Brokerage Firms
Category A (e.g KEK Insurance Brokers)
Category B (Sub-Offices)
Insurance Companies:
Category "A" (e.g SSNIT Main Office)
Category B(e.g S I C, SSNIT Branches)
Category C( Metro, Donewell, Vanguard, Star etc.)

Category D (Quality, Phoenix etc)


Category E (Agencies)
Interior Decorators:
Category A (e.g Orca Deco)
Category B ( e.g Sole Decorators)
Internet Caf:
Category A (eg Service Providers - Ghana Online)
Category B(21- 50 Machines e.g Delux caf)
Category C(11 - 20 Machines)
Category D (1 - 10 ) Machines)
Jewellery Shops:
Category A (e.g Agyaba )
Category B
Category ''C''
Kente/ Adinkra Shops
Category A
Category B
52
Category C
Laundries/Dry Cleaning Est/Firms:
Category Ae.g African/American)
Category B ( Within Ring Road )
Category C (Local Washerman)
Category D (Manual Washerman)
Liquified Petroleum Gas Stations / Companies:
Category A(e.g Lambark Gas, Natoly, GAC, etc)
Category B (Roadside Dealers)
Lotto Operators - All Categories (Agent per Reg. Number)
Matress Manufacturers & Depot
Category A (e.g Latex Foam & Ash Foam Manufacturers)
Category B ( e.g Wholesalers/ Showrooms)
Category "C" (Medium scale dealers)
Category ''D'' (Small scale dealers)

53
Media Consults: (eg radio schools)
Medical /Scan Laboratories:
Category A (e.g Kuffuor Medical Lab)
Category B (e.g Bekamas Medilabrix)
Category C (e.g Rokolab)
Metal Fabricators
Category"A"(e.g. Donyma, A.S. Halaby)
Category B (e.g Obeng Eng. Complex)
Category ''C'' (eg. Sliding doors)D-800
Category "D"
Category" E"
Micro Enterprises: (e.g. Tye & Dye, Alata Soap, etc)
Milling Shop:
Category A (e.g. 2 Mills and Above)
Category B (e.g. 1 Mill)
Mineral Water Producer/wholesale/distributor
Cat ''A'' (Bottled/sachet water producers) (eg. Everpure, Voltic )
Category B (Sachet Water Manufacturers)
Category ''C'' (Wholesale Distributors)
Category "D"
Category ''E''
Mining / Minerals Firms
Category "A" (Newmont)
Category B (e.g Precious Mineral Marketing Board )
Mobile Phone Accessories only:
Category A
Category B
Mobile Phone Repairs Shops:
Category A (AD GSM)
Category B
Mobile Phone Sales cum Repair Shops:
Category A Technology
Category B
Category ''C''
Mobile Phone Sales Shops:
Mobile Sale Vans (per vehicle):
Money lenders
Category ''A''
Category ''B''
Category ''C''
Night Clubs:
Category A" e.g Vienna City
Category B
Category C
Non-Banking Financial Institutions/ Discount houses
Financial Institution, Banks:
Category ''B''
Oil Companies:
Category A (e.g Bulk Storage Installations)
Category B (e.g Depots)

54
Padlock/ Key locks
Category A (e.g Jobra Ent., John Antwi)
Category B (e.g Open & Closed Shop)
Paints & Other Items
Category A (e.g Foreign -Sethi, New Mercies )
Category B (e.g Local Distributors)
Category "C"
Category "D"
Petroleum Retail Outlet:
Category A( Service Stations,e.g Goil, Shell, Unity)
Category B(Service Stations)
Category C(Manually Operated)
Category D(Kerosene Sales Outlet)
Pharmacy Shops / Manufacturing
Category A e.g Pharmaceutical Manufacturers )
Category B(eg.Costa, Ernest, Kojac Pharmacies, wholesale)
Category C( eg La Petite)
Category D (Retail)
Category E (Licensed Chemical Shops)
Category "F"

55
Photographic Studio/Shops/Operators:
Category A( e.g Ampoma, Sunshine, New Life)
Category B (Photo Company without Lab)
Category C
Category D (Roving Video/Photo Operators/Studios
Polythene Bags Dealers:
Category A e.g Wholesale)
Category B (e,g Retail)
Poultry Feed Meals:
Category A (Wholesalers, Boris B)
Category B (Distributors)
Category C (Retailers)
Print Media:
Category A (e.g Graphic, Times & Other Media Offices)
Category B ( e.g Pioneer)
Category C (Others)
Printing Houses / Publishing
Category A (e.g Tony Smith, Bragingo Printing Press)
Category B (e.g Skies, Bafred Printing Press)
Category C (e.g J.B. Printing Press)
Category D (e.g. Lady Back, Otema Printing Press)
Category E
Private Car Parks:
Category A (e.g Kessben Car Park)
Category B
Private Communication and Secretarial Services:
Category A (e.g M&J Ent.)
Category B (e.g business Centres)
Category C (e.g Communication Centres with Copiers)
Category D ( Mobile-to-mobile)
Private Computer Schools:
Category A(eg.NIIT)
Category B(Ekas Computer School)
Category C (e.g Sole Operator )
Private Driving Schools:
Category A(eg.Road Runners, Kesben Driving School)
Category B( 2 to 5 Cars)
Category C( eg. One Car)
Private Entertainment Parks:
Private Hospitals / Clinics/ Massaging:
Category A (Trust care, Bomso clinic)
Category ''B''
Category C (including massaging)
Category D
Category "E" (Acupuncture)
Private Hostels:
Category A (40 Rooms and Above)
Category B (20 - 39 Rooms )
Category C (10 - 19 Rooms)
Category D (1 - 9 Rooms)
56
Private Maternity Homes:
Category A (e.g Turkson)
Category B
Private Pre-School Institutions
Category A(eg.Cambridge)
Category B(Matyrs Of Uganda)
Private Professionals: Law firms/ Consultancy/ Accountancy/ Auditing/ Architectural/Planning/
Surveying/ Civil Engineering/ Auctioneers/Draughtmanship Agencies etc.

Category A
Category B
Category ''C''
Category D (e.g Draughtman)
Private Remedial & Professional Part-Time Classes
Private Schools:
Category A1''
Category A2''
Category B1
Category 'B2'
Category C(e.g Grade "B" Schools)
Category D(e.g Grade "C" Schools )
Category "E"

57
Private Security Services
Category A (e.g Westec/ Mangada Security Services)
Category B
Private SHS/Vocational/Technical Schools:
Category A(eg. Cambridge, Angel Educational Complex)
Category B(Assemblies Of God Senior High School)
Private Tertiary Institutions:
Category A (e.g Christian Service Collage)
Category B(e.g Diploma Institutes)
Category C (e.g Certificates )
Private Vertinary Services:
Category A (e.g Vertinary Services Bantama)
Category B
Quarry license
Real Estate Agents/Agencies
Category A(eg.Regalore Estate Consultancy)
Category B(Redeema Estate Consult)
Category C
Real Estate Developers
Category A (eg SSNIT)
Category B (e.g Ansah Company Limited )
Category C (Sole Developers)
Record Sellers (CD, Audio & Video Cassettes)
Category A (e.g Despite, Pat Thomas )
Category B
Category C
Recording Studio (CD, Video & Audio Cassette & Records)
Category A(eg.Nayas, Gyima, Big Ben)
Category B(Alexiboat)
Refrigeration/Air-Conditioner Mechanics:
Renting of Properties as Business:
Category A (e.g SSNIT)
Category B (e.g Assenta Property Consulting)
Category C
Category D
Restaurants:
Category A(eg.Chinese restaurants)
Category B
Category C
Category "D"
Category "E"
Rubber & Plastic Wares Products
Category A (E.g. KGM )
Category B
Category C
Category D
Category E
Rubber Stamp Making Shops:
Sale of Computer/Accessories and Computer Repairs:
Category A(eg. Dealers, Danny Praise Computers)

58
Category B''
Category "C" (e.g Software Developers)
Scrap / Metal Dealers:
Category A (Ekow & Co. Suame)
Category B (e.g Alhaji Sani, Bosin etc)
Category C (e.g Others )
Category D (e.g Small Scale)
Second-hand Clothing:
Category A (Importers)
Category B (Wholesalers)
Category C (Retail Shops)
Category "D" (e.g Open & Closed Shops )
Secondhand Electronic Appliances/ Furniture/ Tools/ Equipment
Category A
Category B

59
Self Employed /Tradesmen/Artisans/Workshops /Electronics &Electric Technicians
Category "A"
Category "B"
Category "C"
Shipping /Freight Forwarding/ Agencies
Category ''A''
Category ''B''
Category ''C''
Shopping Mall / Supermarkets:
Mall
Category ''A'' eg Asokwa/ Suame)
Category "B" eg KNUST
Category "C"
Supermarket
Category A(eg. Melcom)
Category B(eg. Poku Trading, A-Life, Siver Crest)
Category D(e.g Mini Shops)
Category E (Neighbour hood Shop)
Category F (Closed Shop CBD)
Snack Bars:
Category A
Category B
SPA Center
Category "A"
Category "B"
Category "C"
Spare Parts Sales Outlets:
Category A (Home Second-Hand Engine Shops)
Category B (Metal Container)
Category C (Kiosk / Table Top)
Spare Parts Sales Outlets:(Secondhand)
Category A (Home Second-Hand Engine Shops)
Category B (Metal Container)
Category C (Kiosk / Table Top)
Spinning /Musical Groups
Category A(e.g Spinning Entities)
Category B (Roving Sounds)
Category "C" ( e.g.Adowa, Nwomkro & Kete)
Stock Brokerage Firms:
Category A (e.g , Gold Coast Securities Limited)
Category B
Tailoring/Dressmaking Shops (Garments):
Category A (e.g Simplicity Bantama)
Category B
Category C
Tarrazo making machine:
Category "A"( eg. 2 machines and above)
Category "B" (eg. 1machine/ manual
Telecom/Cellular Phone Companies:
Category A (e.g MTN )
Category B (e.g Tigo, Vodafone)
60
Category C (e.g Airtel)
Category D (e.g Expresso )
Category ''E'' (Branches)
Category ''F''
Category ''G'' (Phone card distributors e.g RIFIKIN
Category ''H'' (Medium scale phone card distributors)
Mobile Money outlets
Category ''A''
Category "B"
Category "C"
Timber Processing and Sale Outlets:
Category A(Exports, Plywood Manufacturing eg. LLL)
Category B (eg. AG Timbers, Kumi & Co. etc)
Category "C (STP, MOW etc)
Category "D
Category "E
Category "F

61
Traditional Medical Practioners:
Category A(eg.Champion, Angel)
Category B(Adom Hebal Clinic)
Category C(Herbalist)
Travel & Tourist Agents/Agencies:
Category A(eg.Kesben Travel and Tour)
Category B( Small Fleet)
Tyre Dealers:
Category A(eg.Kumho Tyres)
Category B(Paa Solo Enterprise)
Category C( Second hand Large scale)
Category ''D''
Vegetable Growers:
Vehicle Assembly Plants
Category ''A''
Category ''B''
Category C (e.g Neoplan, Tractor )
Category D
Video Rentals/Libraries:
(a) Category A
(b) Category B
(c) Category C
(d) Category D
Video Showing Houses:
Category A(e.g Nakani & Hagan)
Category B (Video Houses/ DSTV)
Category "C"
Warehouse:
Category A (eg. Noki, Sunda, Market Direct etc)
Category B (eg. Nan,Thonket, Royal Bow, Olam etc)
Category C (eg. Qualiplast, Kwatson etc)
Category D (e.g Adum warehouses)
Watch Repairers Shops:
Wax Prints / Clothing (Foreign)
Category A (Importers/Wholesalers)
Category B (Distributers / Retailers)
Category C (Open & Closed Shops)
Category "D"
Category "E"

62
II. COMMERCIAL VEHICLE OPERATING FEES
Bulldozer/Truck crane/Excavator/Forklift/Grader etc.
Cart License
Bicycle (for hire)
Commercial Driver's Licence
Registration
Renewal
Replacement of K.M.A. Commercial Drivers Licence
Drivers Licence Application Form
Commercial Vehicle Embossment
Concrete Mixers/vibrator/compressor etc
Category A (e.g Two or More Machines)
Category B (e.g One Machine)
Earth Excavating/Leveling Plant/Vehicles:
Bitumen Distributor
Bitumen Tanker
Inter - District Buses (Long Distance)
Mini Buses
Up-to 33-Seater (Buses)
Above 33-Seater (Buses)
Inter-City Transport Services Agencies
Non-Commercial Vehicles:
Bicycles
Mini Buses/Pick-ups/Cross Country Vehicles
Motor Cycles
Saloon Cars
Stickers
Taxi
Trotro up to 17 Seater
Trotro 18 Seater and above
Tricycle (Aboboyaa)
Tipper Trucks
Cargo Trucks:
Category A (Above 5 Tonnes )
Category B (Up to 5-Tonnes e.g Pick-Ups, Mini Buses)
Articulated Trucks
Fuel Tankers:
Category A (Articulated)
Category B (Non-Articulated)
Water Tankers:
Cesspit Emptying Vehicles:
Licensing of Cesspit Emptying Agencies:
Ambulances/ Hearse
Towing Vehicles/ Crane trucks
Any driver who fails to purchase the sticker within the first quarter would pay a daily spot fine of the
cost of the sticker any day he is found without the sticker
Transport Business - Intercity
Category A (eg V.I.P.)
Category B
Transport Unions
63
Registration of Transport Unions(Regional)
Renewal of Registration (Regional)

III.SPECIAL LICENSE
Dog License (Pet)
Category A (Exotic Breed)
Category B (Local Breed)
Funeral Undertakers Licence:
Category A (e.g Owner Services)
Category B (e.g Conference Hall)
Category C (e.g Mobile Toilets )
Category "D" (e.g Generators for Hiring)
Category "E" Tent and Chair Hirer
Category "F" Funeral Undertakers (Licence/Hiring/)
Registration of Non-Governmental organizations
Category A (e.g World Vision, Action Aid, CEDEP)
Category B (e.g CFCD, Teenet, MFCS)
Category "C" (CBO)
Renewal of Registration (NGO):
Renewal of CBO Registration:

64
B. REGISTRATION OF TRADERS/ IMPORTS/ EXPORTS/ OFF LOADING FEE/ FOOD STAFF/ PETTY
Category ''A'' : Off Loading/ Landing Fee - Articulator Truck
Category ''B'' Cargo trucks and buses
Category "C" Exports & Imports Of General Goods - Articulator
Category "D"(Kia Truck/ Cargo trucks and buses/ 100 tubes of yam/ Seat of
Plantain&Cassava&Banana)
Category "E" Exports & Imports - Kia Truck Of General Goods
Category "F" Food Staff - Bag of Cocoyam
Category "G" Food Staff - Bag of Charcoal
C. LORRY PARKS USER FEE
Car Parking
Car Parking (CBD):
All Parks (On-Street) up to 1 hr
Annual Parking Fees
Monthly Parking Fees
Off Street Parking (Prisons)
KMA Car Park / Prempeh Assembly Hall/ Sub Metro car parks
Mini Cargo Buses (24-33 Seater or 3 tons)
Medium Cargo Trucks (34 44 Seater or 3 < Tons < 5
Big Cargo Trucks per hr ( > 5 tons )
Articulator Trucks (Wayside Parking per hr)
Kia Trucks
Lorry Park User Fees
Kejetia Terminal
Taxi/Caravan
Trotro (mini-bus)
Buses (44 seater and above)
Cargo truck
Private Vehicles
Private Vehicles
Service Charge (table fee) per loading point
Asafo Terminal/ Atonsu Market/ Tafo Market and all other terminals
Taxis
Trotro/ Other Buses
Trucks
Long buses and trucks
Acheamfour Terminal
Trotro (mini-bus)
Buses
Spot fine for Cargo and Articulator trucks within CBD after 9am
Category A (Articulator Trucks)
Category B (Cargo trucks)
Unauthorised parking and picking of passengers
Taxi
Trotro
Bigger Buses
Smaller Buses
Vehicle Towing and Clamping Fees:
Salon cars clamping fee

65
Mini bus (TD,207 etc) clamping fee
Single Axle truck/ large bus clamping fee
Salon cars towing fee
Mini bus (TD,207 etc) towing fee
Single Axle truck/large bus towing fee
Multiple Axle truck towing fee
Storage fee on Towed vehicle (to apply after first 10 working days)

D. MARKETS
Asafo Market Stores
Frontage 20 Stores 'A' (Ground Floor)
Frontage18 Stores 'B' (First Floor)
All Stores
88 All Stalls (J,K,L,M /184 AMS NEW,70 AMS EXT.,25 AMS OLD,218 AS)
Temporary Structure
Bantama Market
35 Lock-up Outside/ 35 Lock-up Lorry park/ Lock up stores inside
Temporary Structures
Central Market Announcement Fees

Funeral/Social Announcement

Commercial Announcement

Announcement (Missing children)

66
Central Market Stores
1947 Open Stall Occupants
956 Lock-up Occupants

56 Super Lock-up Aboabo Station/ 1 Super FRG 'a'/ 38 FRI Super Lock-up/ 6 FRG Super Lock-up/ 25
FRI Super Lock-up
100 FRT
33 FRI
Temporary Structure
Table Fee for wares displayed outside shops
Fee for wares displayed on the floor
Penalty: On or Before 31st March 2014 Spot Fine (1 PENALTY UNIT IS GH12.00)
Rent default after 15 days
Spot fine, Lock-up of Stores/Shops or arraigned before Court of Law
Staying at the Market beyond 6.00 pm
Kejetia Stores
Block 'A" : Mampong Station Stores
Block "B" GPRTU Stores/Building
Block "C" GPRTU Chairman,s Block ( Patasi Taxi Rank)
Block "D" News Vendors Chairman,s Block - (Bantama Taxi Rank)
Block "E" Chop Bar/ Ecobank Building
Block "F" Kejetia Traders Association Building / KMA Stores
Block "G" All States Building
Service Charge per Hawker
Service/ Sanitation charge per store operator
Towing / Clamping ( Break-Down Vehicles)
Service charge per littering
Kwadaso Market
Lock-up stores outside 34 Big Size
Lock-up stores outside 51 small size
Lock-up stores inside 34 small size
Lock-up stores inside 89 small size
Stalls - 311 small size
New Stores:
Fuller Road Ground floor (Front)
Fuller Road Middle floor (Front)
Fuller Road Top floor (Front)
Fuller Road Ground floor (Back)
Fuller Road Middle floor (Back)
Fuller Road Top floor (Back)
Vehicle entry fees:
Guggisberg Road M
Guggisberg Road Top
Open Spaces
Jubilee Park
Abbey's Park
Other Parks
Road Blocks
Prempeh Assembly Hall (Hiring)
Fox FM Building

67
Prempeh Assembly Hall (Car Park)
Prempeh Assembly Hall (Compound)
Penalty for changing reserved date (Pr. Ass. Hall)
Osei Kwaku Youth Centre
Refundable deposit (Prempeh Ass. Hall, Osei Kwaku Youth Center)
Other smaller Sub Metro Market Stores
Permanent Stores
All Satelite Market stalls
All Satelite Market Temporary Structures
Permits for Tables and Hawkers
Market tickets
Hawker's Licence (all categories)
Market Porters
Truck Pushers licence
Sokoban Wood Village
Category "A" (e.g Carpenters & Saw Millers)
Category "B" (e.g Lumber Sellers )
Vehicle entry fees:
Articulator truck
Double axle truck
Trotro / KIA Truck
Taxi / Aboboyaa motor king

68
Subin Valley Stores
Water Installation in Markets
Water Installation (Central Market)
Water Installation (Bantama) and areas
Water in Stores/Stalls at the Bantama/Asafo Mkt
Water in Stores/Stalls in the Central Market
Retrieval of seized Items
E HOARDING / ADVERTISEMENT FEES
Advert Bill Boards
Category A, B, C,D(96 Sheets, 16 - 48 sheets)
Advert on Private Property
Advert on Street Finders
A. Arterial Roads(main roads into the City)
B. Commercial Areas & High Streets
C. Residential Areas / Secondary Roads
D. Commercial Areas / Secondary Roads
Advertisement Structures at Kejetia Terminal (In & Out)
Roof top (5 x 10m)
Wall Brandings 16/48
Waiting Shelter Brandings
Mileage Signs
Tea Seller Kiosk
Industrial/Commercial Properties
Mixed
Residential
Advertisers Registration Fees
Category "A" Professional Advertisers
Category "B " Small Scale Advertisers
Aerial Advert :Aeroplane with Flying Advert
Giant inflatable Adverts
Application forms for Installation of Hoarding / Bill Boards
Professional Advertisers
Small Scale
Backlit
Banners
Normal Size (2 * 21 - 3 * 61 )
Large Size (4 * 61 - 4 * 101 )
Branding of containers for advertisement purposes. Eg. Telecommunication kiosk
Branding of Houses, Containers, Walls & the like for advertisement purposes:
Kiosk /Container
Building (Depending on size)
Wall (Depending on Size)
Placards on Trees/Light poles/stores & the likes (if approved)
Branding of Market
Branding of sanitary sites along major roads such as 24th February roads to improve social
responsibility of the assembly .Agencies are allowed a discount of 15-25% based on evaluated
proposals
Bus Stop Shelters :
Large Size

69
Normal Size With Kiosk
Normal Size Without Kiosk

Ceded revenue items to sub-metro. Existing smaller signs as per items ''20A'' and ''20B'' below
Change of Use - Rezoning
Residential
Commercial
Industrial
Commercial Buildings
General Commerical Development (1 Storey )
2-3 Storey Residential Development
3-Storey Commerical Development (less than a gross floor area of 5.000sq.ft
3-Storey Commerical Development (above a gross floor area of 5.000sq.ft
Extension of time: Offices
Up to 2 storey Development
3-Story Development (less than a gross floor area of 5.00sq.ft)
Extension of Time
Deposit for removal of posters.(50m-100m)
Development of Roundabouts and Other Triangular Spaces etc:

Commitment Fee before consideration of proposal for implementation

70
Directional Signboards:
Category A:
Location: Commercial Areas/Principal Arterial street
Category B:
Location: Tafo Nhyiaeso Area, Ridge Nhyieaso Area, Atonsu Area , Patasi Area
Category C
Location: All Areas /suburbs not specified above:
Category "A" (From 2*2 ft up to 4*5 ft )
Category "B" (From 2*2 ft up to 4*5 ft)
Category "C" (From 2*2 ft up to 4*5 ft)
Category "A" (From 4*6 ft up to 4*8 ft )
Category "B" (From 4*6 ft up to 4*8 ft )
Category "C" (From 4*6 ft up to 4*8 ft )
Category "A" (From 5*8 ft up to 8*8 ft )
Category "B" (From 5*8 ft up to 8*8 ft )
Category "C" (From 5*8 ft up to 8*8 ft )
Disposal:
Removed Billboards will be used by KMA after 30 Days, if not collected by the Owner
Dummy Structures:
Large size
Small size
Educational:
(Single) storey
2-Storey
3-Storey and above
Electronic / Prismatic (depending on size)
Category A Location:Commercial Areas,Principal Arterial street
96 sheets
16/48 sheets

Category B:Location: Tafo Nhyiaeso Area,Ridge Nhyieaso Area,Atonsu area,Patasi area,GGBL Area
96 sheets
16/48 sheets
Category C Location :All areas/suburbs not specified above
96 sheets
16/48 sheets
Category D: All Roundabouts
96 sheets
16/48 sheets
Category E
Outdooring of new Products (Promotional Sales )
*Pitching a tent at a commercial area(eg.central market
*Pitching a tent at any of the satellite markets
*Float on principal streets:
Large vehicles
Medium
Saloon
Facial Branding /Facial Sign Boards
Factories/Industrial Buildings

71
10(Single) Story
2-Storey
3-Storey (less than a gross floor area of 5.000sq.ft.)
3-Storey and above (above a gross floor area of 5000sq.ft.)
Extension of Time
Fees for land development Application:
Residential Bulidings
General Residential Development (1 storey)
2- Storey Residential development .
3-Storey Residential development (below a gross area of 5.000sq.ft)
3-Storey and above Residential Development (above a gross floor area of 5.000sq.ft
Extension of Time
Filling Station/Gas Plants:
Gas Plants only
Fuel Resale Only

Fuel Resale & Mart/Restaurant


Financial Institutions Facial Branding
Category A Large size
Category B Small size

72
Flaggings along Roads
Telescopic Flaggings
Florist (Rent) (Per Month)
Fuel Service Station Signs (Depending on size)

Funeral Billboards: All Funeral Billboards should be valid for 2 months from date of issuance of permit.
2X3m
5X3m
General Utilities Excavation Permit:
Group Directional Signs (Franchise)
Horticulturist/Landscape Developers:
Category A
Category B
Hotels/Guest Houses
1-(Single)storey
2-Storey
3-Storey (less than a gross floor area of 5000sq.ft.)
3-Storey (above a gross floor area of 5000sq.ft.)
Extension of Time
Installation of Masts (Consolidated)
Main Hub Station Masts (Switch Station, Base Transf. Station Mast)
Frequency Modulation Masts
Financial Institutions & Corporate Bodies
Small Scale Business Entities (Internet Cafes & Satelite Masts)
Masts on Builbings
Telecommunication mast fee
Map Room
Tracing of site Plan
Checking/Vetting/search
Open Space/Recreational Development
Market Signs/ facial branding
Mixed Development
Shops/Office /residential (1 storey)
Residential shops & Offices (up to 2-Storey )
3-Storey (less than a gross floor area of 5.000sq.ft)
3-Storey (above a gross floor area of 5.000sq.ft)
Extension of Time
Motels
Extension of Time
Sub-Division of Plots:
Residential
Commercial
Industrial
Movable Signs- A-Sign
Size : 2 * 21 - 2 * 41
Size : 3 * 41 - 3 * 51
Outdooring of Products (Floats /Stands)
Overpass (depending on size)
Penalty for mounting bill board at designated areas without due process

73
Penalty for wrongly sited bill boards
Permit to Repair:

Industrial/Commercial Properties

Mixed properties

Residential Properties
Political Parties Advertisement ''Pay to litter concept" ,flagging,banners and posters
Posters
A4-A3 Sizes 50nr -100nr
A2 - A1 Sizes 10nr - 20nr
Release Rate for Boards from Storage Facilities
Large Boards
Medium Boards
Smaller Boards
Removal of banners after expiration (refundable deposit)
Road Arches
Single Lane
Double Lane

74
Road Cutting Permit Fees:
Category A (Asphalt Roads)
Category B (Ordinary Tarred Road)
Category C(Untarred Road)
Storage Rate for Removed & Dilapidated Boards
Large Signs
Medium Signs
Smaller Signs
Street Name Sign Post
A. Arterial Roads (main roads) into the City
Aprade to-Asafo, Chirapatre-Ahmadiyya-Roundabout(Lake Road), Kronum to Suame-Roundabout,
Tanoso-Sofo Line Interchange (Sunyani Road), Anyinam-Bekwai Roundabout-Santasi Road (New
Bekwai Road), Sokoban-Ahodwo Roundabout, Amanfrom-Abrepo Junction, Pankrono - Suame
Roundabout
B. Commercial Areas & High Streets:
Adum and its Environs, KATH Roundabout- Adum, Suame Roundabout - Kejetia, Kejetia and its
Environs to Central Market Areas
C. Residential Areas / Secondary Roads
Asafo, Bantama, Patase, Ashtown, Asokwa, Stadium, Airport-Mahyia Palace, Nhyiaeso.
Street-Light Pole Advert
Concrete Pole
Fibre Pole
Aluminium Pole
Suburb Signs / Institutional Signs
Unipole Superbulleting/Spectacular
3D 96 sheets:Commercial Areas, Interchange, Adum, Central market
3D 16/48 sheets:Commercial Areas, Interchange, Adum,Central market
Other areas not mentioned above:
3D -96 sheets
3D 16/48 sheets
2D 96 sheets:Commercial Areas, Interchange, Adum,
2D 16/48 sheets:Commercial Areas, Interchange, Adum
Other areas not mentioned above:
2D 96 sheets
2D 16/48 sheets
Wall Branding:
Size: 4*8ft (Private Property)
Size: 4*8ft
Size: 6*12ft (Private Property)
Size: 6*12ft
Size : 16/48 sheets
Size : 96 sheet
F1- BUILDING PERMIT FEES: ASSESSED
Refer to last page for details on building permit rates for 1st, 2nd and 3rd class residential areas

F2 -BUILDING PERMIT FEES: UN-ASSESSED PROPERTIES


Commercial Properties
1st Class Properties

Foundation
75
Window

Lintel

Roofed

Completed
2nd Class Properties

Foundation

Window

Lintel

Roofed

Completed
3rd Class Properties

Foundation

76
Window

Lintel

Roofed

Completed
Residential Properties
1st Class

Foundation

Window

Lintel

Roofed

Completed
2nd Class

Foundation

Window

Lintel

Roofed

Completed
3rd Class

Foundation

Window

Lintel

Roofed

Completed
Development Fees:
Pernalty for developing land without development permit from the Assembly
Residential use
Single (One) storey building
Two Storey building
Commercial use
Commercial Buildings
Industrial use
Industrial Building
77
G - METRO. ENVIRONMENTAL HEALTH AND SANITATION
Animal Kraal
Registration fee
Fee per Kraal
Butchers Registration Fee
Butchers Licence
Assistant Butchers Licence
Cemeteries (Burial Fees):
Pauper
Still birth (0 - 5 years)
6 to 17 years
Adult (18 years and above)
All other Cemeteries (except mausoleums)
Cemetery Charges:
Category "A" Burial in Residential Houses
Category "B" Construction of Tombstones/ House Burial for Chiefs & Noble People
Category "C" Conveyance of Deceased Persons To Other Countries
Cremation Fees
Exhumation Fees:

78
Impounding Fees (up to 11 days):
(a) Fee per strayed Pig/Dog
(b) Fees/Fines for Strayed Cattle/donkeys/Horse
(c) Feeding of Strayed Sheep/Goats
(d) Feeding per Strayed Cattle / donkey / Horse
(e) Feeding per Strayed Dogs/Pig
Khebab Sellers
Fees
Licence
KMA City Guards Parade, etc. Funerals
Kumasi Abattoire Fees
Mausoleum fees
Medical Examinatiom Licence
Application forms
Licences
Cetegory "A" (Hotel & Restaurants)
Cetegory "B" (Chop Bars &Drinking Bars)
Suitability (Health) Licence
Poultry Farming:
Category "A" (above 2000 Birds)
Category "B" (up to 2000 Birds)
Category "C" (up to 1000 Birds)
Registration and Calibration of Noise emission
Catergory ''A'' (Big Churches & Big Pubs)
Category ''B'' (Information Centers,Mobile Advertisers & Spinners)
Category "C" (Small Churches,Public preachers,Drinking bars,Small pubs,& Mosque)
Category "D" (Special permit)
Registration of Marriages
Notice
Final Notice (Registrar's Certificate)
Wedding Marriages
Customary Marriages
Marriage under special Licence
Dissolution of Marraiages
Certified True Copy (Wedding Marriages)
Certified True Copy (Customary Marriages)
Hiring of Conference hall for wedding
Registration of Premise for Rearing Animal:
Reservation of Grave Space:
(a) Allocation Fee - Tafo Cemetery
(b) Annual Maintenance Fees
Slaughter House/Slab
Slaughter Slaps
Slaughter fee per sheep/Goat per day
Slaughter fee per Pig per day
Spraying/Fumigation Fees:

Spraying/Fumigation Fees:
Vault
Tafo cemetery
79
All other
H - WASTE MANAGEMENT FEES
Bath House-(No Shower) - Operation of Tap/Urinal:franchise Fees
Category "A"(6 or more Cubicles)
Category "B"(1-5 Cubicles)
Bath House with Tap
Operation of Tap only
Private Urinal
Private Urinal (CBD)
Bath Houses (Showers): Franchise
Category "A" 10 or more Cubicles)
Category"B"(1-9 Cubicles)
Disludging of Septic Tank (Commercial Properties)
Category A (Large Size)
Category B (Medium Size)
Category C (Small Size)
Disludging of septic tank (Domestic properties)
Category A (Large Size)
Category B (Medium Size)
Category C (Small Size)
Manual Evacuation

80
Door to Door Collection Service
1st Class Residential Area
2nd Class Residential Area
3rd Class Residential Area
Hiring of refuse Containers
23m3 Container
12m3 to 15m3 Container
120 ltre to 24ltre Bin
Public Toilet User Fee
KVIP/Aqua Privy/Enviro-Loo
W/C
Public Urinal
Rental of Assembly's Heavy Duty Equipment
Bulldozer
Excavator
Pay Loader
Grader
Cesspit emptier
Sewerage Maintenance Fees
Public Toilets
Domestic Toilets
Institutional Toilets
K POLY
KATH
GOLDEN TULIP HOTEL
Solid Waste Collection Services
Communal Collection Service
Pay-as-you-dump
Communal/Industrial/Institutional
Tipping Charges
Tipping of Liquid Waste at the Faecal Sludge Treatment Plant)
Category A
Category B
Category C
Tipping of solid waste at the Landfill site
Domestic waste
Commercial waste
Industrial waste
Hazardous waste

I - EDUCATION LEVY
First Cycle Education Levy:
Hiring of School Facilties:
a. Classroom:
(i) Registration Fee
(ii) Deposit against damages
(iii) Monthly rent
b. School Field:
(i) Harvest

81
(ii) Crusade /convention
c. School Compound
Outdooring ,social function/Funerals
J - OTHER FEES
Franchising:Car Parks
Certfied True Copies (for B.O.P.):
Hiring of Lorry/car Parks (per day/use):
category "A" ( CBD Park)
Category "B" ("Kejetia Park)
Categoty "C" (Others)
Permit for Filming:
(e.g. Market places ,Lorry and Recreational Parks,ect.)
Rattray Park Entry Fees
Adults
Children (below 18yrs)
Sports:
League Matches
Local Friendly Matches
International Friendly Matches

82
Temporary Structure (Containers/Kiosks etc)
Kiosk registration (permit)
Container registration (permit)
Renewal of kiosk permit
Renewal of container permit
B.O.P. for temporary structures
Category ''A'' CBD etc.
Category ''B'' Medium structure

NB: The above Fee Fixing Resolution is applicable to all commercial activities within various
Institutions/ Universities etc. located in the Metropolis

PRESIDING MEMBER METROPOLITAN CO-ORD. DIRECTOR


HON. NANA ADU MENSAH ASARE MICHAEL B. ATAOGYE

83
Proposed fees for
2017

900.00
540.00
360.00

1,250.00
750.00
375.00
250.00

10,000.00
6,000.00

300.00
200.00

1,500.00
1,000.00
500.00
200.00

350.00
200.00

600.00
300.00
200.00
125.00

400.00
120.00

300.00
200.00
100.00

625.00
250.00
125.00

70.00
50.00
30.00

1,500.00
84
800.00
60.00

500.00
200.00

250.00
60.00

1,500.00

1,000.00
500.00
200.00
50.00

2,200.00
1,000.00
500.00
200.00
100.00

85
30,000.00
15,000.00

5,000.00
4,000.00
2,000.00
1,000.00
240.00

500.00
300.00
200.00

200.00
60.00

2,500.00
1,500.00
800.00
500.00
200.00

400.00
200.00
150.00
80.00

5,000.00
1,000.00
500.00
200.00

300.00
120.00

6,000.00
4,000.00
2,000.00

15,000.00
10,000.00
7,500.00
5,000.00
3,000.00
2,000.00
1,000.00
500.00

100.00
50.00

86
2,000.00
1,000.00
500.00

300.00
150.00

2,500.00
1,500.00
850.00
680.00
500.00

300.00
150.00
68.00

1,000.00
500.00
200.00
120.00
80.00
50.00

87
400.00
100.00

2,000.00
1,000.00
500.00

1,500.00
1,000.00
500.00
200.00
100.00

2,500.00
1,500.00
1,000.00
500.00

1,500.00
800.00
400.00
200.00
400.00

3,000.00
1,500.00
1,000.00

1,000.00
500.00
250.00

1,500.00
1,000.00
500.00

400.00
300.00
200.00
100.00

1,200.00
500.00
400.00
200.00
100.00

2,000.00
1,500.00

88
1,200.00
500.00
300.00
4,000.00

2,000.00
150.00
1,000.00

20,000.00
18,000.00
500.00
200.00

100.00 per performance

500.00
400.00
300.00
200.00

250.00
200.00
120.00
80.00

89
750.00
500.00
100.00

20,000.00
15,000.00
10,000.00
5,500.00

4,000.00
2,000.00

2,500.00
1,500.00
500.00

800.00
300.00
10,000.00

300.00
200.00

300.00
150.00

500.00
300.00
150.00

3,000.00
2,000.00
1,500.00
1,000.00

400.00
200.00

2,500.00
2,000.00
1,250.00
600.00
240.00

500.00
250.00

300.00
200.00
90
100.00
60.00

1,000.00
625.00
375.00
200.00
100.00

7,500.00
5,000.00
2,500.00
875.00
500.00

1,000.00
400.00
200.00
100.00

91
1,000.00
750.00

7,000.00
3,000.00
1,500.00
1,350.00
1,125.00
675.00
525.00
375.00
225.00

1,500.00
1,000.00
300.00

5,000.00
2,000.00
600.00
400.00
160.00

1,000.00
500.00

800.00
250.00

15,000.00
10,000.00

7,000.00
4,000.00
400.00

400.00
200.00

1,000.00
400.00
300.00
200.00

1,000.00
300.00
200.00

400.00
300.00
92
200.00

800.00
500.00
300.00
150.00

2,000.00
1,500.00
500.00

6,000.00
3,000.00
500.00
200.00

93
200.00

1,500.00
750.00
500.00

4,000.00
2,000.00
1,000.00
500.00
200.00
50.00

100.00
50.00

2,000.00
1,500.00
720.00
500.00
250.00

15,000.00
2,000.00

300.00
100.00

200.00
100.00

1,000.00
500.00
100.00
400.00
400.00

1,500.00
800.00
300.00

1,500.00
1,000.00
500.00

5,600.00
3,750.00

8,000.00
4,000.00

94
400.00
200.00

1,000.00
600.00
300.00
100.00

3,000.00
2,000.00
1,000.00
500.00

4,000.00
2,000.00
1,000.00
750.00
200.00
100.00

95
300.00
200.00
100.00
50.00

200.00
100.00

1,000.00
400.00
200.00

600.00
400.00
100.00

3,000.00
2,000.00
1,400.00
800.00
200.00

500.00
300.00

200.00
120.00
60.00
30.00

1,500.00
800.00
400.00

600.00
400.00
300.00
50.00

2,000.00
600.00
500.00
200.00
70.00

1,500.00
1,125.00
750.00
375.00
96
300.00
150.00

500.00
300.00

1,000.00
600.00
500.00
300.00
300.00

800.00
450.00
300.00
250.00
200.00
150.00
100.00

97
2,000.00
1,500.00

2,000.00
1,500.00

2,000.00
1,500.00
1,000.00

200.00
100.00
2,000.00

1,500.00
800.00
500.00

5,000.00
3,000.00
2,000.00

200.00
150.00
100.00

200.00
150.00
200.00

3,000.00
2,000.00
1,500.00
1,000.00

800.00
600.00
400.00
200.00
100.00

2,000.00
1,000.00
600.00
200.00
100.00
50.00

1,500.00

98
1,000.00
500.00

400.00
300.00
200.00
100.00

400.00
300.00
150.00
100.00

250.00
125.00

99
150.00
100.00
50.00

2,000.00
1,000.00
500.00

50,000.00
15,000.00
10,000.00

4,000.00
3,000.00
2,000.00
600.00
250.00

200.00
80.00

2,000.00
1,000.00
500.00

600.00
500.00
300.00

600.00
500.00
300.00

80.00
50.00
50.00

350.00
200.00

100.00
80.00
60.00

100.00
50.00

200,000.00
150,000.00
100
100,000.00
20,000.00
10,000.00
1,500.00
1,000.00
400.00

500.00
300.00
200.00

8,000.00
3,000.00
2,000.00
1,000.00
600.00
400.00

101
300.00
100.00
60.00

400.00
200.00

1,000.00
400.00
200.00
150.00
40.00

8,000.00
4,000.00
2,000.00
1,000.00

150.00
100.00
80.00
40.00

200.00
150.00
100.00

10,000.00
5,000.00
2,000.00
1,000.00
15.00

500.00
250.00
200.00
100.00
50.00

102
50.00

12.00

10.00
8.00
10.00
1.00
30.00

25.00
15.00

35.00
25.00

30.00
45.00
50.00
65.00

3.00
10.00
4.00
10.00

5.00
10.00
15.00
10.00
50.00

40.00
36.00
50.00

56.00
35.00
100.00
35.00
140.00
25.00
50.00

1,500.00
800.00

103
2,000.00
200.00

8.00
4.00

5,000.00
4,000.00
2,000.00
1,000.00
100.00
100.00

100.00
40.00
30.00
20.00
10.00

104
OD STAFF/ PETTY GOODS
250.00
200.00
150.00

100.00
50.00
21.00
1.00

1.00/hour
4,500.00/slot / annum
375.00 / slot
2.00 per day
2.00 per day
20.00
40.00
100.00
100.00
5.00/slot

1.00 /day
2.00/day
3.00/day
2.00/day
4.00/day
1.00/hr
2.00/day

1.00/day
2.00/day
2.00/day
5.00/day

3.00/day
6.00/day

300.00/hr
200.00/hr

100.00
150.00
250.00
200.00

40.00

105
60.00
120.00
60.00
120.00
250.00
300.00
5.00 per day

96.00
72.00
45.00
48.00
24.00

96.00
36.00

30.00 per
announcement
50.00 per
announcement

5.00 per announcement

106
36.00
60.00

180.00
96.00
45.00
96.00
1.00 per day
50p per day
22 units
20.00

50.00/default

96.00
96.00
96.00
96.00
96.00
96.00
96.00
3.00/qtr/hawker
2.00 per month
50.00
2.00 per litter

48.00
45.00
45.00
45.00
24.00

450.00
360.00
180.00
350.00
260.00
150.00
360.00
225.00
162.00

600.00 per day


100.00 per day
50.00 per day
100.00 per day
600.00 per day
3,600.00

107
2.00 per day
300.00 per day
100.00
500.00 per day
200.00 per day

48.00
36.00
18.00

1.00 per day


3.00 /qtr/hawker
0.50 per day
5.00 per month

200 per annum


150 per annum

6.00 per day


4.00 per day
2.00 per day
1.00 per day

108
96.00

10.00 per/inst
6.00per/inst
6.00 per month
6.00 per month
30.00 -100.00

50% of Normal
50% of Normal Rate

54.00
72.00
36.00
36.00

1,815.00 /pc
907.00 /pc
181.00 /pc
18.00 /pc
1.30 /pc
18.00
12.50
18.00

363.00/annum
181.00/annum
605.00/day
90.00/day

36.00 per form


18.00 per form
3,630.00

6.00 /banner/day
9.00 /banner/day
272.00

90.00-363.00
1,815.00-2,722.00
1,210.00-1,815.00
0.90/day
1,815.00-10,890.00

Based on proposal

726.00

109
453.00
363.00

Refer to ''20A'' & ''20B''

181.00
363.00
544.00

90.00
90.00
90.00
90.00
151.00
90.00
90.00
54.00
120.00

1,815.00 per round


about/spot

110
91.00
72.00
54.00
181.00
145.00
109.00
36.00
290.00
217.00

KMA Ownership

907.00
121.00-605.00

66.00
66.00
66.00

1,452.00
1,089.00

907.00
726.00

544.00
544.00

2,722.00
1,815.00

90/day
54/day

181/day
90/day
60/day
2,915.00-18,150.00

111
66.00
81.00
90.00
108.00
44.00

90.00
108.00
145.00
181.00
72.00
Minimum rate Impost

259.00
237.00
396.00+30%of 396.00
per gross area of
5,500sq. Ft

363.00
242.00

112
217.00
9.00
18.00
363.00-1452.00

181.00 per 2months


272.00 per 2months
500.00
145.00/pole

90.00
19.00

90.00
108.00
127.00
145.00
44.00

18150.00 once
907.00
1,815.00
363.00
90.00-180.00
1,815.00

18.00
14.00
91.00
50% of Normal Rate

66.00
66.00
72.00
55.00

44.00

181.00
363.00
544.00

36.00
36.00
90.00-363.00
907.00-4,840.00
300%+ approved rate

113
300% of approved rate

0.5125% of cost of
repair
0.5125% of cost of
repair
0.5125% of cost of
repair
907.00

11.00 per day


18.00 per day

363.00/board
90.00/board
54.00/board
12.00/banner

7,260.00
12,705.00

114
217.00
108.00
54.00

18.00/day
9.00/day
3.6/day

45.00/poster/year

54.00/poster/year

36.00/poster/year

181.00/pole/annum
272.00 /pole/annum
217.00/pole/annum
181.00

10,890.00
18,150.00

12,100.00
8,470.00
7,260.00
6,050.00

6,050.00
3,630.00

65.00/unit
290.00
435.00
580.00
968.00
1,210.00

GH P17 per sq. ft. of


floor area
115
GH P19 per sq. ft. of
floor area
GH P24 per sq.ft. of
floor area
GH P26 per sq.ft. of
floor area
GH P28 per sq.ft. of
floor area

GH P9 per sq.ft. of floor


area
GH P11 per sq.ft. of
floor area
GH P13 per sq.ft. of
floor area
GH P15 per sq.ft. of
floor area
GH P17 per sq.ft. of
floor area

GH P5.5 per sq.ft. of


floor area

116
GH P6.5 per sq.ft. of
floor area
GH P7.5 per sq.ft. of
floor area
GH P8.5 per sq.ft. of
floor area
GH P9.5 per sq.ft. of
floor area

Gh.P11 per sq. ft. of


floor area
Gh.P13 per sq. ft. of
floor area
Gh.P17 per sq. ft. of
floor area
Gh.P19 per sq. ft. of
floor area
Gh.P20 per sq. ft. of
floor area

Gh.P6 per sq.ft. of floor


area
Gh.P7 per sq.ft. of floor
area
Gh.P9 per sq.ft. of floor
area
Gh.P11 per sq.ft. of floor
area
Gh.P13 per sq.ft. of floor
area

Gh. P4 per sq.ft.of floor


area
Gh. P4.5 per sq.ft.of
floor area
Gh. P6 per sq.ft.of floor
area
Gh. P7 per sq.ft.of floor
area
Gh. P8 per sq.ft.of floor
area

500.00
1,000.00

2,000.00

3,000.00
117
50.00 per month
50.00 per month

100.00
70.00

Free
10.00 per grave
50.00 per grave
80.00 per grave
40.00 per grave

10,000.00
5,000.00 per burial
2,000.00
500.00 per corpse
1,000.00 per grave

118
60.00
100.00
15.00
50.00
40.00

10.00 per month


50.00
500.00 per day
5,000.00
251.00

20.00
100.00
50.00
20.00
10.00

600.00
450.00
300.00

500.00
300.00
250.00
100.00

50.00 per notice


50.00
100.00
50.00
100.00
350.00
100.00
50.00
50.00
500.00

500.00 per plot


300.00 per plot
1,000.00

2.00
3.00

As per current market


price

200.00 per grave


119
150.00 per grave

125.00 per month


62.50 per month
25.00 per month
12.50 per month
12.50 per month
25.00 per month

125.00 per month


62.50 per month

300.00 per trip


250.00 per trip
220.00 per trip

250.00 per trip


225.00 per trip
200.00 per trip
250.00 per trip

120
60.00 per bin/pm
40.00 per bin/pm
20.00 per bin/pm

500.00 per month


250.00 per month
12.50 per month

30p per visit


50p per visit
20p per visit

1,000.00
1,200.00
1,000.00
1,000.00
200.00

5.00/drop hole/m
5.00/ house/m

250.00 per month


500.00 per month
500.00 per month

1.00 per head load


50.00 per tonne

20.00 per trip


15.00 per trip
10.00 per trip

5.00 per tonne


10.00 per tonne
20.00 per tonne
To be determined

125.00
250.00
25.00 per room

50.00 per day

121
50.00 per day

50.00 per session

375.00
500.00
250.00

125.00

10.00
5.00

200.00 per match


70.00 per match
150.00 per match

122
100.00 once
200.00 once
30.00
50.00

100.00
60.00

123
F1- BUILDING PERMIT FEES: ASSESSED
1ST CLASS RATES 2ND CLASS RATES
DESCRIPTION METRIC IMPERIAL METRIC IMPERIAL
RATE(GH)UNIT RATE(GH) UNIT RATE(GH)UNIT RATE(GH)UNIT
RESIDENTIAL DWELLINGS 275.00 m 27.50 ft 250.00 m 25.00 ft
DOMESTIC STORES 350.00 m 35.00 ft 300.00 m 30.00 ft
SEPTIC TANK 2,000.00 nr 2,000.00 nr 1,500.00 nr 1,500.00 nr
RESIDENTIAL FLATS/
STORES/SHOPPING MALLS 350.00 m 35.00 ft 300.00 m 30.00 ft
OFFICES 450.00 m 45.00 ft 400.00 m 40.00 ft
GUEST HOUSES 450.00 m 45.00 ft 400.00 m 40.00 ft
BANKS 600.00 m 60.00 ft 500.00 m 50.00 ft
HOTEL APARTMENTS 550.00 m 55.00 ft 400.00 m 45.00 ft
COMMERCIAL
HOTELS 550.00 m 55.00 ft 450.00 m 45.00 ft
SCHOOLS 350.00 m 35.00 ft 300.00 m 30.00 ft
HOSPITALS/CLINICS 350.00 m 35.00 ft 300.00 m 30.00 ft
CHURCHES 350.00 m 35.00 ft 300.00 m 30.00 ft
MARKET SHEDS 210.00 m 21.00 ft 150.00 m 15.00 ft
SEPTIC TANK 3,000.00 m 3,000.00 nr 2,500.00 nr 2,500.00 nr
FILLING STATION
UNDERGROUND TANK 25,000.00 nr 25,000.00 nr 22,000.00 nr 22,000.00 nr
FUEL/GAS PUMP 21,000.00 nr 21,000 nr 18,000.00 nr 18,000.00 nr
BUILDING 450.00 m 45.00 ft 400.00 m 40.00 m
INDUSTRIAL
FACTORY 350.00 m 35.00 ft 300.00 m 30.00 m
WAREHOUSE 350.00 m 35.00 ft 300.00 m 30.00 m
SEPTIC TANK 4,500.00 nr 4,500.00 nr 4,000.00 nr 4,000.00 nr
SEWER PUMP STATION(SHEDS) 350.00 m 35.00 ft 300.00 m 30.00 m
SWIMMING BIG SIZE(>12m) 25,000.00 nr 25,000.00 nr 22,000.00 nr 22,000.00 nr
POOL SMALL SIZE(<12m) 17,500.00 nr 17,500.00 nr 15,000.00 nr 15,000.00 nr
BIG SIZE(>1.50m WIDE) 750.00 nr 750.00 nr 650.00 nr 650.00 nr
FENCE
WALL/GATE SMALL SIZE(<1.50m WIDE) 300.00 nr 300.00 nr 200.00 nr 250.00 nr
FENCE WALL 45.00 m 15.00 ft 45.00 m 45.00 ft
25
PAVING/PARKING 30.00 m 3.00 ft 25.00 m 2.50 ft
LANDSCAPING
GRASSING 35.00 m 3.50 ft 30.00 m 3.00 ft
BUILDING PERMIT FEE = 0.625% OF COST OF DEVELOPMENT FEE
HABITATION CERTIFICATE = 30% OF BUILDING PERMIT FEE

PRESIDING MEMBER METROPOLITAN CO-ORD. DIRECTOR

HON. NANA ADU MENSAH ASARE MICHAEL B. ATAOGYE

26
3RD CLASS RATES
METRIC IMPERIAL
RATE(GH)UNIT RATE(GH)UNIT
150.00 m 15.00 ft
250.00 m 25.00 ft
1,000.00 nr 1,000.00 ft

200.00 m 20.00 ft
300.00 m 30.00 ft
300.00 m 30.00 ft
400.00 m 40.00 ft
325.00 m 32.00 ft
350.00 m 35.00 ft
22,500.00 m 22.00 ft
225.00 m 22.000 ft
200.00 m 20.00 ft
100.00 m 10.000 ft
2,000.00 nr 2,000.00 nr

15,000.00 nr 15,000.00 nr
10,000.00 nr 10,000.00 nr
300.00 m 30.00 m
250.00 m 25.00 m
250.00 m 25.00 m
3,500.00 nr 3,500.00 nr
250.00 m 25.00 m
20,000.00 nr 20,000.00 nr
12,500.00 nr 12,500.00 nr
550.00 nr 550.00 nr
200.00 nr 200.00 nr
45.00 m 45.00 ft
27
20.00 m 2.00 ft
25.00 m 2.00 ft

O-ORD. DIRECTOR

B. ATAOGYE

28

Вам также может понравиться