By Were Kelly
NAIVASHA, June 12, 2025 — Three resort managers have been arraigned at the Naivasha Law Court for allegedly failing to remit the mandatory 2% tourism levy, in violation of Section 105(1), as read with Section 105(5) and Section 112(2) of the Tourism Act, Cap 38, Laws of Kenya.
Among those charged is Diana Mumbi, the manager of Elmar Resort & Spa in Nakuru County. Mumbi is accused of willfully failing to remit levy arrears totaling Ksh.923,266.44 for the period between July 2023 and June 2024. She denied the charges and was released on a cash bail of Ksh.20,000.
Also facing similar charges are John Ngure Mahta, a director at Crayfish Camp, and James Munene Moses, a director at Makuti Pub. Both pleaded not guilty to the allegations of non-compliance with the tourism levy requirements.
The Tourism Fund, a state corporation established under the Tourism Act, is tasked with collecting a 2% levy from registered tourism establishments, as specified in the Ninth Schedule of the Act. This levy is intended to support the development and promotion of Kenya’s tourism sector.
According to the law, failure to remit the levy is a criminal offense and may attract fines, penalties, or other legal consequences.
Prosecutors emphasized that compliance with the tourism levy is not optional, stressing its role in sustaining the tourism infrastructure and financing key industry initiatives. The court has scheduled further mention of the cases later this month.
