The Core functions of Vihiga Municipal Board are:

1. Oversee the affairs of the municipality.

2. Develop and adopt policies, plans, strategies and programmes, and may set targets for delivery of services.

3. Formulate and implement an integrated development plan.

4. Control land use, land sub-division, land development and zoning by public and private sectors for any purpose, including industry, commerce, markets, shopping, and other employment centres, residential areas, recreational areas, parks, entertainment, passenger transport, agriculture, and freight and transit stations within the framework of the spatial and master plans for the city or municipality as may be delegated by the county government.

5. As may be delegated by the County Government, promote and undertake infrastructural development and services within the municipality.

6. Develop and manage schemes, including site development in collaboration with the relevant national and county agencies.

7. Maintain a comprehensive database and information system of the administration and provide public access thereto upon payment of a national fee to be determined by the Board.

8. Administer and regulate its internal affairs.

9. Implement applicable national and county legislation.

10. Enter into such contracts, partnerships or joint ventures as it may consider necessary for the discharge of its functions under this Act or other written law.

11. Monitor and, where appropriate, regulate municipal services where those services are provided by service providers other than the board of the municipality.

12. Prepare and submit its annual budget estimates to the relevant County treasury for consideration and submission to the County Assembly for approval as part of the annual County Appropriate Bill.

13. As may be delegated by the County Government, collect rates, taxes levies, duties, fees, and surcharges on fess.

14. Settle and implement tariff, rates, tax, and debt collection policies as delegated by the County Government.

15. Monitor the impact and effectiveness of any services, policies, programmes or plans.

16. Establish, implement, and monitor performance management system.

17. Promote a safe and healthy environment.

18. Facilitate and regulate public transport

19. Perform such other functions as may be delegated to it by the County Government or as may be provided for by any written law.