The study focused on the influence of revenue collection efficiency on the operational performance of Kisii County Government. The study was directed by the following theories: Economic Theory, Subsidiary Principle Theory, Agenda Based Theory and Technology Acceptance Model. The study used a case study which seeks to examine the influence of revenue collection efficiency on the operational performance. The study was conducted within Kisii County Government. The study revealed that benchmarking strategy through proper planning and budgeting influences revenue collection which affects operational performance and finally the Supervisory systems influence revenue collection and in turn influences operational performance. The study concludes that Kisii County Government has the potential to collect more revenue if it improves its supervisory systems, fully utilize the computerized systems in place and ensure that targets are being achieved. The study recommends that for computerized systems to work efficiently the systems should be programmed to remind the collection officers on due dates, Supervisory systems should be improved and proper planning through budgeting to enhance revenue collection.