This paper seeks to understand the challenges and opportunities of enhancing local revenue mobilization in Nairobi City County. It notes that local revenue is an important revenue source for the County given its expanding budgetary and service delivery needs. Furthermore, Nairobi County has little influence on the revenue it receives as transfers from the national government and that in cases of delays, local revenue is always a good fall back. Besides, local revenue is critical in fostering accountability and fiscal discipline in the county.