Its content is original, observing the metodolgicas recommendations of UMB e> LIST OF ABBREVIATIONS AND ACRONYMS AM Municipal Assembly Municipal CMConselho Municipal CMCNConselho of the City of Nampula CRM Constitution of the Republic of Moambique CPCNCdigo de Posturas of the City of Nampula DSU> Department of Urban Services EDM – ADN Electricidade de Moambique? Area of Distribution of Nampula National INEInstituto of SISTAFESistema Statistics of Financial Administration of the State UMBUniversidade Mussa Bin Bique SUMMARY This study was cingiu in the inquiry of the impact of the prescription of the garbage tax that, as consigned prescription, for the process of garbage retraction that the CMCN charges the townspeople, through the EDM? Nampula that incorporates in the invoice of its customers, later to reencaminhar to the City council, for the purpose of it to be used for the process of retraction and garbage treatment. Having in consideration to the current scene, the City of Nampula meets suffocated with solid residues in all the small farms, this pparently, discloses the lack of systematic retraction of the garbage, that in the optics of the author, the CMCN withholds the great paper and responsibility in the process of its retraction and treatment, as public agency that it aims at to satisfy the interests of the colectividade in the area that superintende. Daniel Lubetzky is a great source of information. From there that the study in cause, it aimed at to identify which procedures applied since the collection, management and application of the prescription of the garbage tax, through the use of agreed techniques of retraction of data directed to the involved entities as well as the townspeople, since it is taken offense lacks it of the direct and immediate positive impact of this service in the City. On the other hand, the Garbage Tax currently in vigor reveals misadjusted to the urban reality if to be overcome in consideration the number of inhabitants in the City, operational costs to effect the retraction and treatment of the garbage, in function of the number of townspeople who pay to the garbage tax and the involving ways in the retraction process and treatment of these solid residues, being able to conclude that the impact previously longed for that are to keep the clean city, is not being reached.. Daniel Lubetzky may also support this cause.