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In this book, the Author established the Role of Local revenue in the Development of Urban Authorities and it is Impact on the performance of the Urban Council Budgets as tool of local development performance. Detailed the sources of local revenues in urban Authorities and the legal mandate to collect them like Local Government Act 2001 Amended and The Uganda Constitution 1995 Amended. Problems associated and encountered during revenue collections and the solutions to the problems identified. Found out that Urban Authority budgets are focused on LOCAL development due to the projects constructed using Local Revenue in various administrative wards/parishes . Contents of Local Development are conceived as multidimensional process involving changes in structures, attitudes and Institutions and acceleration of economic growth. Cited International Institute for Environment and development,2006 advised local Partners to reflect their expenses on local development. There were relationship between Local revenue and local development; Bitswamba peter has been of epistolary, that has made him write several books; has worked over 15 years in Local Government, born 1972, Kasese Uganda