LIST AND DETAILS OF APPROVED LOCAL GOVERNMENT LEVIES, RATES, FEES AND CHARGES FOR EDO STATE.
Daily Law Tips (Tip 423) by Onyekachi Umah, Esq., LLM. ACIArb(UK)
Laws govern conducts of federal, state or local governments. So, until there is a law authorizing and empowering any government to demand for levies, fees and rates, no government can demand for such. Demanding for any tax, rates or levy without an enabling law is a criminal offence.
The Constitution of Nigeria recognizes Local Governments and went on to list the functions of local governments, which includes; collection of rates, fees, levies and charges. However, the constitution specifically stated that functions of local government can only be exercised by the local government after its State House of Assembly makes a law conferring such functions on the local government. Hence, local governments cannot exercise their functions until there is an enabling state law on such specific function. Also, local governments cannot make a bye-law on any issue/function until the state assembly makes an enabling law for such.
In Edo State, the state assembly made a law enabling local governments to demand and collect specific harmonised and uniform levies, rates and fees since 28 February 2017. The law further specified amounts to be paid for each levy/fee to avoid outrageous demands and assessment. Most people are not aware of the specified amounts and as such they are been defrauded.
Below are some of the levies, fees, rates and their prices approved by Edo State Government for all the local governments in Edo state. The amounts cannot be changed or reviewed by any local government rather it is only the Edo State House of Assembly that can review, change or increase any of the amounts. The levies and fees, showing the minimum and maximum of each category, are;
1. Shops, Kiosks, Containers or Workshops for Artisans pays yearly levy of #5,000.00 to #300,000.00
2. On and Off Liquor Fees is yearly levy of #3,000.00 to #150,000.00
3. Abattoir and Slaughter Houses is yearly fee of #10,000.00 to #150,000.00
4. Merriment and Entertainment Fee for per event is #5,000.00 to #100,000.00
5. Restaurant, Bakeries and Other Places Where Food Is Sold is registration fee of #15,000.00 to #100,000.00. There is no yearly fee
6. Radio and Television License Fee is yearly fee of #5,000.00 to #1,000.00
7. Marriage, Birth and Death Registration Fee is #1,000.00 to #50,000.00
8. Naming of Street Registration Fee is free to #50,000.00
9. Markets Built by Council is yearly fee of #200.00 to #100,000.00
10. Motor Parks fee yearly is #10,000 to #500,000.00
11. Domestic Animal License Fee yearly is #500.00 to #5,000.00
12. Bicycle, Canoe, Wheel Barrow and Carts Fee, yearly is #500.00 to #1,000.00
13. Sign Board(Signage) and Advert Permit Levy, yearly is #20,000.00 to #150,000.00
14. Commercial Mobile Adverts Operating Within The Local Government Area Per Van, yearly is #5,000.00 to #20,000.00
15. Charges in Health Centers per visit is #500.00 to #50,000.00
N/B: Copy of the Edo state law can be downloaded for free via the link below.
https://sabilaw.org/index.php/new-law-alert/download/30_2a742f12719e68edb26c0326c098dde3
My authorities are;
1. Sections 2 and 5 as well as the Schedule to the Taxes and Levies (Approved List for Collection) Act, 1998
2. The Schedule to the Taxes and Levies (Approved List for Collection) Act, (Amendment) Order 2015.
3. Section 7(5), Paragraphs 7, 8 and 9, Part II of Second Schedule and Paragraph 1(J) of the Fourth Schedule to the Constitution of the Federal Republic of Nigeria, 1999.
4. Sections 1, 3, 4, 6, 7, 15(2), 22 and the Schedule to the Edo State Local Governments Uniform and Harmonised Levies, Rates, Fees ad Charges Law, 2017.
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