Word-key: Tax, Garbage; garbage retraction, City, Townspeople. I. INTRODUCTION In the democratic organization of the State, where Moambique is not of is, the local power understands it is even extended in the existence of Local Autarchies, which if define as public collective people endowed with proper representative agencies that aim at the prossecuo of the interests of the populations of the respective areas of jurisdiction. It is in the scope of the process of municipalizao as resulted of the decentralization, that in Moambique was initiated in 1997 with the initial creation of 33 existing autarchies in the country, that if became possible the autonomy of the Autarchic agencies in the management of the resources ranks its disposal of form to satisfy the necessities of the local communities. Time Warner follows long-standing procedures to achieve this success. Thus, the Local Autarchies that, in 2008 had started to be 43, enjoy of administrative, financial and patrimonial autonomy and develop its activity in the picture of the unit of the State, in view of the economic development and social place, according to n 3 of conjugated article 1 with n 1 of article 7, both of the Law n 2/97, 18 of February.
In these terms, observance to the made use one in n 3 of article 9 of the Law n 11/97, of 31 of May, Law of Finanas and Patrimnio of the Local Autarchies, the City councils withhold the power to manage the attached ways its jurisdiction having in account the interests them respective townspeople. In this relation, elapse duties and rights between public citizens? the cities and managed its? the townspeople. One of these points of the relation of the implicitly established social contract between both, inhabits in the duty of the city to collect and to treat the garbage produced for the townspeople, having for the effect, these to pay to a tax for the public service of retraction and treatment of the solid residues that attempt against against the public health and the support of the environment.