The study aimed to determine the effect of fees collection on financial accountability in Districts Council in Tanzania. The study used cross-sectional survey research design. The target population of 760 Rorya District council members was used. Stratified sampling technique was used to determine the sample size of 288 respondents. Closed ended questionnaire was used. The result was presented by tables and figures. The study found that cess collection was well achieved from fishing (Sangara). The study found that there was a negative relationship between fees collection and financial accountability which was statistically significant. The study recommended that fee collection should be improved by the set target compatible with all customer fees. Further research can be done on the impact of others revenue collections aspects in rural and urban local authorities in developing countries.