Three resort managers charged for failing to remit tourism levy

Diana Mumbi, a manager at Elmar Resort and Spa, has been charged at the Naivasha Law Court.

It is alleged that, while serving as the manager of Elmar Resort & Spa — a regulated tourism establishment located in Nakuru County — she willfully failed to remit levy arrears amounting to Ksh.923,266.44 for the period between July 2023 and June 2024.

She pleaded not guilty and was released on a cash bail of Ksh.20,000

In the same court John Ngure Mahta was charged with similar offence of failing to remit the 2 percent tourism levy. Ngure is a director at Crayfish Camp.

Similarly James Munene Moses a director at Makuti pub faced similar charges . They all pleaded not guilty.

The Tourism Fund is a state corporation established with the mandate to collect a 2% tourism levy from establishments specified under the Ninth Schedule of the Tourism Act.

In accordance with the law, failure by these establishments to remit the 2% levy constitutes an offense.

Such non-compliance not only breaches statutory obligations but also attracts penalties as stipulated under the applicable legal framework.