Own Source Revenue (OSR) is a key source of revenue for local governments across the globe, and has been since 2013, an important compliment to National Government financing streams such as Conditional Grants and Equitable Share of the revenue. An important part of successful OSR collection and administration is the clearly communicated policies and legislations which presupposes stakeholders’ awareness of such instruments has a positive correlation with policy implementation. This research paper examined the levels of awareness of policies regulating agricultural products in Busia County, aiming to uncover disparities in awareness across different stakeholder groups. The study analyzed responses from Revenue Collection Officers, Revenue Collection Enforcement Officers, Revenue Administrators, Tax Payers (both transit and non-transit). The paper interpreted findings through the lens of the theory of fiscal decentralization, emphasizing adaptable public services and efficient decision-making. The findings of the results indicate significant variation in policy awareness across stakeholder groups. While many revenues collection officers, Enforcement Officers, and Administrators show awareness, a substantial portion of Tax Payers - Non-Transit lack awareness, highlighting the need for targeted awareness campaigns. Awareness of the National OSR Enhancement Policy and the Busia County Cess Act also varies, emphasizing the importance of tailored communication strategies. Participation in county development processes is diverse, with higher engagement among Revenue Collection Officers, Enforcement Officers, and Administrators. Tax Payers - Transit show low involvement, suggesting a need for targeted engagement strategies. Additionally, the study examines training and sensitization efforts, revealing that a majority have not been trained on county policies. In conclusion, this research underscores the significance of addressing awareness disparities to enhance policy adaptation and effectiveness, in alignment with the principles of fiscal decentralization. By fostering inclusive and informed decision-making, Busia County can create a more efficient and responsive policy landscape, catering to the unique needs and preferences of its diverse stakeholders and improve the uptake of the Cess Policy.

Keywords : Busia County, Own Source Revenue, Cess, Awareness, Policy and Legal Framework.