Narok, Machakos, Mombasa, Nairobi, Kericho and Nakuru are among some of the few counties that have reported significant amounts of locally generated revenue. One of the main reasons for this is that a number of counties do not enjoy the kind of economic activity that is easy to profitably tax. Another reason is that counties have not yet won the trust and respect of their people – in some cases because they have not even tried.
So far, the counties have made a number of mistakes in their attempts to tax. Too many county governments have raised taxes before persuading people that the taxes are needed. Almost every day there is talk of another county thinking up ways to impose a new tax, or increasing an established one, from chicken rearing to planting trees and back again.