|
1
|
TAX REVENUE
|
NA
|
True
|
|
|
1.1
|
Capitation Rate (Per Staff)
|
200.00
|
True
|
|
|
1.2
|
Capitation Rate (Arrears)
|
300.00
|
True
|
|
|
1.3
|
Capitation - Negotiable
|
1.00
|
True
|
|
|
2
|
Local Government Development Rate
|
40,000.00
|
True
|
|
|
3
|
Tenament Rate
|
NA
|
True
|
|
|
3.1
|
Residential Building
|
NA
|
True
|
|
|
|
i
|
One Room apartment 1.5x12x12
|
2,000.00
|
True
|
|
|
|
ii
|
Duplex detachment 1.5x5x12
|
10,000.00
|
True
|
|
|
|
iii
|
Mini Flat (1 Bed Room) Self Content
|
3,000.00
|
True
|
|
|
|
iv
|
4 Bedroom Flat 1.5x512
|
7,200.00
|
True
|
|
|
|
v
|
3 Bedroom Flat 1.5x5x12
|
7,000.00
|
True
|
|
|
|
vi
|
2 Bedroom Flat 1.5x5x12
|
5,400.00
|
True
|
|
|
|
vii
|
one Storey building (Duplex)
|
15,000.00
|
True
|
|
|
|
viii
|
Two storey building (6 flats)
|
20,000.00
|
True
|
|
|
|
ix
|
Three Storey building (8 flat)
|
25,000.00
|
True
|
|
|
|
x
|
Four Storey building (10 flat)
|
30,000.00
|
True
|
|
|
|
xi
|
Five Storey building(12 flats)
|
30,000.00
|
True
|
|
|
|
xii
|
Bungalow in rooms(1-20rms)
|
20,000.00
|
True
|
|
|
3.2
|
Hotel & Establishment
|
NA
|
True
|
|
|
|
i
|
Hotel with accommodation 20 rooms and above
|
100,000.00
|
True
|
|
|
|
ii
|
Hotel with accommodation Below 20 rooms
|
80,000.00
|
True
|
|
|
|
iii
|
Hotel / Guest house and Club House
|
60,000.00
|
True
|
|
|
|
iv
|
Motel with accommodation under 20 rooms
|
50,000.00
|
True
|
|
|
|
v
|
Motel with accommodation over 20 rooms
|
65,000.00
|
True
|
|
|
|
vi
|
Restaurants /Food Joint/Fast Food House (Structure)
|
30,000.00
|
True
|
|
|
3.3
|
Private Health Patent Medicine House
|
NA
|
True
|
|
|
|
i
|
Private Maternity Home (structure)
|
5,000.00
|
True
|
|
|
|
ii
|
Hospital (structure)
|
30,000.00
|
True
|
|
|
|
iii
|
Out Patient (structure)
|
20,000.00
|
True
|
|
|
|
iv
|
Medical Laboratory Center (Structure)
|
10,000.00
|
True
|
|
|
|
v
|
Mortuaries
|
100,000.00
|
True
|
|
|
3.4
|
Petrol Station
|
NA
|
True
|
|
|
|
i
|
Mega Petrol Station (structure)
|
30,000.00
|
True
|
|
|
|
ii
|
Operational Petrol Station( structure)
|
25,000.00
|
True
|
|
|
|
iii
|
Other(structure)
|
20,000.00
|
True
|
|
|
3.5
|
Factories / Institutions
|
NA
|
True
|
|
|
|
i
|
Small Scale
|
150,000.00
|
True
|
|
|
|
ii
|
Medium Scale
|
250,000.00
|
True
|
|
|
|
iii
|
Large Scale
|
400,000.00
|
True
|
|
|
|
iv
|
Multinational
|
2,000,000.00
|
True
|
|
|
3.6
|
Academic Institution
|
NA
|
True
|
|
|
|
i
|
1-10 class rooms
|
20,000.00
|
True
|
|
|
|
ii
|
Above 10 class rooms
|
30,000.00
|
True
|
|
|
|
iii
|
Private Tertiary Institution (Academics)
|
50,000.00
|
True
|
|
|
3.7
|
Cool Storage/ Warehouse Structure
|
NA
|
True
|
|
|
|
i
|
Cool Storage House Detached Structures
|
10,000.00
|
True
|
|
|
|
ii
|
Warehouse Semi Detached Structure
|
15,000.00
|
True
|
|
|
3.8
|
Finanical Firms
|
NA
|
True
|
|
|
|
i
|
Banks (Structure)
|
50,000.00
|
True
|
|
|
|
ii
|
Insurance house/Stock Brokers(Structure)
|
30,000.00
|
True
|
|
|
3.9
|
Tenement Rate on Mast Infrastructure
|
NA
|
True
|
|
|
|
i
|
GSM mast per each
|
150,000.00
|
True
|
|
|
4
|
Cold Storage License
|
NA
|
True
|
|
|
i
|
Cold Storage
|
10,000.00
|
True
|
|
|
ii
|
Mortuary / Storage
|
20,000.00
|
True
|
|
|
iii
|
Storage with cold storage facilities
|
5,000.00
|
True
|
|
|
5
|
Wood Making/Carpentry Shop License
|
NA
|
True
|
|
|
i
|
Furniture Makers and Carvers
|
3,000.00
|
True
|
|
|
ii
|
Carpentry Work Shop
|
2,000.00
|
True
|
|
|
6
|
Offset/Litho Press(Printing Shop License)
|
NA
|
True
|
|
|
i
|
Offset /Litho Press
|
4,000.00
|
True
|
|
|
ii
|
Other Printing press
|
2,000.00
|
True
|
|
|
7
|
Panel Beater License
|
2,000.00
|
True
|
|
|
8
|
Moto Mechanic License
|
2,000.00
|
True
|
|
|
9
|
Auto. Electrician license
|
2,000.00
|
True
|
|
|
10
|
Car Wash Depot License
|
3,000.00
|
True
|
|
|
11
|
Shop/ Stores License
|
NA
|
True
|
|
|
i
|
Provision Store License
|
2,000.00
|
True
|
|
|
ii
|
Supermarket Store License
|
5,000.00
|
True
|
|
|
iii
|
Shop / Store Licence
|
4,000.00
|
True
|
|
|
11
|
XX Shop/ Stores License
|
NA
|
True
|
|
|
i
|
Provision
|
2,000.00
|
True
|
|
|
ii
|
Supermarket (CAT A)
|
15,000.00
|
True
|
|
|
iii
|
Supermarket (CAT B)
|
10,000.00
|
True
|
|
|
iv
|
Supermarket (CAT C)
|
5,000.00
|
True
|
|
|
v
|
Supermarket Licences
|
15,000.00
|
True
|
|
|
12
|
Computer Based Business Centre License
|
3,000.00
|
True
|
|
|
13
|
Block Making License
|
NA
|
True
|
|
|
i
|
Mechanical
|
5,000.00
|
True
|
|
|
ii
|
manual
|
2,000.00
|
True
|
|
|
14
|
Tailoring/Fashion Designing/Seamstress Licence
|
NA
|
True
|
|
|
i
|
Tailoring shop Licence
|
2,000.00
|
True
|
|
|
ii
|
Sewing Institution Licence
|
5,000.00
|
True
|
|
|
16
|
Barbing Salon
|
2,000.00
|
True
|
|
|
17
|
Palm Oil/Palm Kernel Miss License
|
NA
|
True
|
|
|
i
|
Small Scale
|
2,000.00
|
True
|
|
|
ii
|
Large Scale
|
10,000.00
|
True
|
|
|
18
|
Rice Mill License
|
10,000.00
|
True
|
|
|
19
|
Cassava Grinding Mill
|
2,000.00
|
True
|
|
|
20
|
Corn Grinding Mill LIcense
|
2,000.00
|
True
|
|
|
21
|
Photo Studio License
|
NA
|
True
|
|
|
i
|
Color Laboratories License
|
5,000.00
|
True
|
|
|
ii
|
Conventional photo Studio License
|
2,000.00
|
True
|
|
|
22
|
Video center/Coveage Studio License
|
2,000.00
|
True
|
|
|
23
|
Welding / Metal Workshop License
|
NA
|
True
|
|
|
i
|
Workshop License Small Scale
|
1,500.00
|
True
|
|
|
ii
|
Workshop License Large Scale
|
5,000.00
|
True
|
|
|
ii
|
Workshop License Provision
|
2,000.00
|
True
|
|
|
iii
|
Industrial Fabrication Workshop License
|
100,000.00
|
True
|
|
|
24
|
Black-Smite Workshop License
|
2,000.00
|
True
|
|
|
25
|
Vehicle spare - License
|
5,000.00
|
True
|
|
|
26
|
Clock/Watch Repairs License
|
1,000.00
|
True
|
|
|
27
|
Vulcanizes' License
|
1,000.00
|
True
|
|
|
28
|
Cloth Dyers License
|
1,000.00
|
True
|
|
|
29
|
Timber Dealer License
|
5,000.00
|
True
|
|
|
30
|
Bicycle Repairs License
|
1,000.00
|
True
|
|
|
31
|
Motor-Cycle Mechanic License
|
2,000.00
|
True
|
|
|
32
|
Shoe Markers License
|
2,000.00
|
True
|
|
|
33
|
Motor-Cycle Seller License
|
5,000.00
|
True
|
|
|
34
|
Radio Sellers/Repairs License
|
2,000.00
|
True
|
|
|
35
|
Tri-Cyclist Spare Parts Sellers /Repairs
|
2,000.00
|
True
|
|
|
36
|
Cement Distribution Dealers License
|
5,000.00
|
True
|
|
|
37
|
Cement Seller License
|
2,000.00
|
True
|
|
|
38
|
Fast Food Shop License
|
5,000.00
|
True
|
|
|
39
|
Canteen/Restraurant License
|
NA
|
True
|
|
|
i
|
Canteen/Restraurant License
|
2,000.00
|
True
|
|
|
40
|
Food Vendors License
|
1,000.00
|
True
|
|
|
41
|
Industrial Gas Dealer
|
20,000.00
|
True
|
|
|
42
|
Gas Dealers License
|
NA
|
True
|
|
|
i
|
Gas Sellers License
|
5,000.00
|
True
|
|
|
ii
|
Gas Sellers
|
2,000.00
|
True
|
|
|
43
|
Refrigerator and Air-Condition Mech. Workshop
|
2,000.00
|
True
|
|
|
44
|
Auto Spraying Sign Writing LIcense
|
3,000.00
|
True
|
|
|
45
|
Industrial Laundry Service License
|
10,000.00
|
True
|
|
|
i
|
Dry Cleaner License
|
2,000.00
|
True
|
|
|
11
|
Industrtial Laundry Services
|
10,000.00
|
True
|
|
|
46
|
Surface Kerosene Stalls License
|
3,000.00
|
True
|
|
|
47
|
Cobbler License
|
1,000.00
|
True
|
|
|
48 A
|
Control of Noise Permit
|
NA
|
True
|
|
|
i
|
Open Air Preaching Permit
|
2,000.00
|
True
|
|
|
48 B
|
Open Air Sales Promotion Permit
|
NA
|
True
|
|
|
|
i
|
Company Promotion Permit per day
|
5,000.00
|
True
|
|
|
|
ii
|
Others Permit per day
|
2,000.00
|
True
|
|
|
49
|
Hire of Local Govt. Graders per day
|
50,000.00
|
True
|
|
|
50
|
Hire of Govt. Pay loader per day
|
50,000.00
|
True
|
|
|
51
|
Hire of Local Govt. Tipper/Lorry per day
|
10,000.00
|
True
|
|
|
52
|
Hire of Local Govt. MUlti-Purpose Hall Per day
|
15,000.00
|
True
|
|
|
53
|
Hire of Local Govt. Pavilion per day
|
10,000.00
|
True
|
|
|
54
|
Hire of Local Govt. Canopy per one
|
1,000.00
|
True
|
|
|
55
|
Hire of Local Govt.chairs per one
|
20.00
|
True
|
|
|
56
|
Local Govt. Guest House annual Rent
|
300,000.00
|
True
|
|
|
57
|
Hiring of Local Govt. Guest House per Room per Night
|
2,000.00
|
True
|
|
|
58
|
Annual Septic Tank Dislodge License
|
5,000.00
|
True
|
|
|
59
|
Goldsmith Workshop License
|
2,000.00
|
True
|
|
|
60
|
Kiosks/Projection License
|
1,000.00
|
True
|
|
|
61
|
Water Supply Tanker License
|
2,000.00
|
True
|
|
|
62
|
Cinematography
|
5,000.00
|
True
|
|
|
63
|
LIQUOR LICENSE
|
NA
|
True
|
|
|
i
|
Liquor Application / Renewal on or before 15th Oct Annually
|
500.00
|
True
|
|
|
ii
|
General Wholesale Liquor Drinks
|
5,000.00
|
True
|
|
|
iii
|
Alcoholic (Beverage) Area Deposits Annual License
|
100,000.00
|
True
|
|
|
iv
|
Hot Drink Liquor
|
2,000.00
|
True
|
|
|
v
|
Off/On Liquor License
|
3,000.00
|
True
|
|
|
vi
|
Native Liquor
|
1,000.00
|
True
|
|
|
vii
|
XX Liqour (CAT B)
|
20,000.00
|
True
|
|
|
viii
|
XX General Liqour Licence
|
5,000.00
|
True
|
|
|
viiii
|
XX On and Off Liquor License (Cat A)
|
5,000.00
|
True
|
|
|
ix
|
XX On and Off Liquor License(Cat B)
|
3,000.00
|
True
|
|
|
64
|
Tavern License
|
NA
|
True
|
|
|
i
|
Hotel with accomodation 20 rooms and above (Tavern License)
|
10,000.00
|
True
|
|
|
ii
|
Hotel with accomodation bellow 20 rooms (Tavern License)
|
10,000.00
|
True
|
|
|
iii
|
Hotel/Guest House and Club House (Tavern License)
|
5,000.00
|
True
|
|
|
iv
|
Hotel without accomodation (Tavern License)
|
5,000.00
|
True
|
|
|
v
|
Motel with accommodation over 20 rooms (Tavern License)
|
7,000.00
|
True
|
|
|
vi
|
Tavern Provision (Tavern License)
|
5,000.00
|
True
|
|
|
vii
|
Fast Food (Tavern License)
|
10,000.00
|
True
|
|
|
viii
|
Beer palour (Tavern Licence Fee)
|
10,000.00
|
True
|
|
|
65
|
Non Alcoholic Drinks Area Depots
|
40,000.00
|
True
|
|
|
66
|
Non Alcoholic Drinks Wholesale
|
30,000.00
|
True
|
|
|
67
|
Registration of Private Motor Park
|
NA
|
True
|
|
|
i
|
Super
|
100,000.00
|
True
|
|
|
ii
|
Major
|
80,000.00
|
True
|
|
|
iii
|
Minor
|
60,000.00
|
True
|
|
|
iv
|
Tricycle Loading bag
|
40,000.00
|
True
|
|
|
68
|
Abattoir/Slaughter House License
|
NA
|
True
|
|
|
i
|
Goat (per Head)
|
200.00
|
True
|
|
|
ii
|
Cattle (per Head)
|
500.00
|
True
|
|
|
iii
|
Other (pig)
|
300.00
|
True
|
|
|
iv
|
Animal Health License
|
2,000.00
|
True
|
|
|
69
|
Bakery License
|
NA
|
True
|
|
|
i
|
Industrial Bakery
|
20,000.00
|
True
|
|
|
ii
|
Mechanized
|
10,000.00
|
True
|
|
|
iii
|
Manual Bakery
|
5,000.00
|
True
|
|
|
70
|
Auctioneers Registration License
|
5,000.00
|
True
|
|
|
71
|
Auctioneers Renewal of Registration
|
2,500.00
|
True
|
|
|
72
|
Bicycle License
|
500.00
|
True
|
|
|
73
|
Domestic Animal license per Animal
|
500.00
|
True
|
|
|
74
|
Wheelbarrow / Cart License
|
1,000.00
|
True
|
|
|
75
|
Company Hawking Permit
|
10,000.00
|
True
|
|
|
76
|
Dane Gun License
|
1,000.00
|
True
|
|
|
77
|
Cattle Dealers License
|
20,000.00
|
True
|
|
|
78
|
Fishing permit
|
1,000.00
|
True
|
|
|
79
|
produce Buying license
|
20,000.00
|
True
|
|
|
80
|
Local Govt. Franchise Annual License
|
25,000.00
|
True
|
|
|
81
|
Ingredient Grinding License
|
500.00
|
True
|
|
|
82
|
poultry Dealers License
|
5,000.00
|
True
|
|
|
83
|
Mobile Phone Repair W/shop License
|
NA
|
True
|
|
|
i
|
Mobile phone Seller/Accessories/Shop
|
2,000.00
|
True
|
|
|
ii
|
Mobile Phone Repair
|
1,000.00
|
True
|
|
|
84
|
Radio / TV License
|
NA
|
True
|
|
|
i
|
Radio TV (Motor Vehicles/Buses/Truckks etc)
|
1,000.00
|
True
|
|
|
ii
|
Radio / Tv (Banks)
|
15,000.00
|
True
|
|
|
iii
|
Radio / TV (Hotel A-Five Stars)
|
15,000.00
|
True
|
|
|
iv
|
Radio / TV (Hotels B-Four Stars)
|
10,000.00
|
True
|
|
|
v
|
Radio / TV (Hotel C-Three Stars)
|
5,000.00
|
True
|
|
|
vi
|
Radio / TV(Hotel - One & Two Stars)
|
5,000.00
|
True
|
|
|
vii
|
Radio / TV(Corporate Bodies)
|
20,000.00
|
True
|
|
|
viii
|
Radio / TV(Corporate Bodies)
|
20,000.00
|
True
|
|
|
ix
|
Radio / TV (Insurance )
|
10,000.00
|
True
|
|
|
x
|
Radio / TV(Corporate Officese)
|
5,000.00
|
True
|
|
|
xi
|
Radio / TV License (Fast Food)
|
10,000.00
|
True
|
|
|
xii
|
Radio / TV License (Supermarket)
|
5,000.00
|
True
|
|
|
85
|
Lubrication Bay / Pit License
|
2,000.00
|
True
|
|
|
86
|
Tricycle Dealers Trade Permit
|
5,000.00
|
True
|
|
|
87
|
Butchers Fees
|
NA
|
True
|
|
|
88
|
Customary Right Occupancy:
|
NA
|
True
|
|
|
i
|
Application fees
|
5,000.00
|
True
|
|
|
ii
|
Letter Of Consent to Alienation:Mortgage, Lease etc.
|
5,000.00
|
True
|
|
|
88 B
|
Inspection Fees
|
NA
|
True
|
|
|
|
i
|
Residential
|
5,000.00
|
True
|
|
|
|
ii
|
Commercial
|
5,000.00
|
True
|
|
|
|
iii
|
Industrial
|
5,000.00
|
True
|
|
|
|
iv
|
Agriculture
|
5,000.00
|
True
|
|
|
|
v
|
Commercial/ Agriculture
|
5,000.00
|
True
|
|
|
88 C
|
land Rent per Plot
|
NA
|
True
|
|
|
|
i
|
Residential
|
1,000.00
|
True
|
|
|
|
ii
|
Commercial
|
1,500.00
|
True
|
|
|
|
iii
|
Agriculture
|
1,000.00
|
True
|
|
|
|
iv
|
Industrial
|
2,000.00
|
True
|
|
|
88 D
|
Preparation Fees:
|
NA
|
True
|
|
|
|
i
|
Commercial/ Agriculture
|
10,000.00
|
True
|
|
|
|
ii
|
Residential
|
10,000.00
|
True
|
|
|
|
iii
|
Industrial
|
10,000.00
|
True
|
|
|
88 E
|
Charting Fees:
|
NA
|
True
|
|
|
|
i
|
Commercial/ Agriculture
|
5,000.00
|
True
|
|
|
|
ii
|
Residential
|
5,000.00
|
True
|
|
|
|
iii
|
Industrial
|
5,000.00
|
True
|
|
|
88 F
|
Consent to Mortgage Fees
|
5,000.00
|
True
|
|
|
88 G
|
Consent to Assignment Fees
|
5,000.00
|
True
|
|
|
89
|
EMBLEM FEES
|
NA
|
True
|
|
|
89 A
|
Pick-up
|
NA
|
True
|
|
|
|
i
|
Sticker
|
1,000.00
|
True
|
|
|
|
ii
|
Registration
|
1,000.00
|
True
|
|
|
|
iii
|
Haulage
|
1,000.00
|
True
|
|
|
|
iv
|
Delivery / Heavy Duty Permit
|
1,000.00
|
True
|
|
|
|
v
|
Township Operation permit
|
1,000.00
|
True
|
|
|
|
vi
|
Inter-State permit
|
1,000.00
|
True
|
|
|
89 B
|
Tipper /Lorry
|
NA
|
True
|
|
|
|
i
|
Sticker
|
2,000.00
|
True
|
|
|
|
ii
|
Registration
|
1,500.00
|
True
|
|
|
|
iii
|
Haulage
|
1,500.00
|
True
|
|
|
|
iv
|
Heavy Duty Permit
|
1,000.00
|
True
|
|
|
|
v
|
Township Operation permit
|
1,000.00
|
True
|
|
|
|
vi
|
Inter-State permit
|
1,000.00
|
True
|
|
|
89C
|
Saloon / Station Wagon
|
NA
|
True
|
|
|
|
i
|
Sticker
|
1,500.00
|
True
|
|
|
|
ii
|
Registration
|
1,500.00
|
True
|
|
|
89 D
|
Hiace / Nissan / volkswagen Buses/ Mitsubishi
|
NA
|
True
|
|
|
|
i
|
Sticker
|
1,500.00
|
True
|
|
|
|
ii
|
Registration
|
1,500.00
|
True
|
|
|
|
iii
|
Haulage
|
1,000.00
|
True
|
|
|
|
iv
|
Delivery / Heavy Duty Permit
|
1,000.00
|
True
|
|
|
|
v
|
Township Operation permit
|
1,000.00
|
True
|
|
|
|
vi
|
Inter-State permit
|
1,000.00
|
True
|
|
|
89 E
|
Mini Bus
|
NA
|
True
|
|
|
|
i
|
Sticker
|
1,500.00
|
True
|
|
|
|
ii
|
Registration
|
1,500.00
|
True
|
|
|
|
iii
|
Renewal
|
1,000.00
|
True
|
|
|
|
iv
|
Haulage
|
1,500.00
|
True
|
|
|
|
v
|
Delivery / Heavy Duty Permit
|
1,000.00
|
True
|
|
|
89 F
|
Tanker / Trailer
|
NA
|
True
|
|
|
|
i
|
Sticker
|
2,000.00
|
True
|
|
|
|
ii
|
Registration
|
1,500.00
|
True
|
|
|
|
iii
|
Haulage
|
1,500.00
|
True
|
|
|
|
iv
|
Delivery / Heavy Duty Permit
|
1,000.00
|
True
|
|
|
|
v
|
Township Operational permit
|
1,000.00
|
True
|
|
|
|
vi
|
Inter-State permit
|
1,500.00
|
True
|
|
|
89 G
|
Luxury Bus
|
NA
|
True
|
|
|
|
i
|
Sticker
|
2,000.00
|
True
|
|
|
|
ii
|
Registration
|
1,500.00
|
True
|
|
|
|
iii
|
Haulage
|
1,500.00
|
True
|
|
|
|
iv
|
Delivery / Heavy Duty Permit
|
1,000.00
|
True
|
|
|
|
v
|
Inter-State permit
|
1,500.00
|
True
|
|
|
89 H
|
Civilian Coaster Bus
|
NA
|
True
|
|
|
|
i
|
Sticker
|
2,000.00
|
True
|
|
|
|
ii
|
Registration
|
1,500.00
|
True
|
|
|
|
iii
|
Haulage
|
1,500.00
|
True
|
|
|
|
v
|
Township Operational permit
|
1,000.00
|
True
|
|
|
|
vi
|
Inter-State permit
|
1,500.00
|
True
|
|
|
89 I
|
Tricycle (Keke)
|
NA
|
True
|
|
|
|
i
|
Sticker
|
200.00
|
True
|
|
|
|
ii
|
Registration
|
150.00
|
True
|
|
|
|
iii
|
Township Operational permit
|
150.00
|
True
|
|
|
89 J
|
Motor Cycle
|
NA
|
True
|
|
|
|
i
|
Sticker
|
100.00
|
True
|
|
|
|
ii
|
Registration
|
100.00
|
True
|
|
|
90
|
Taxi Roof Light License
|
1,000.00
|
True
|
|
|
91
|
Motor Parks Tolls (Daily)
|
NA
|
True
|
|
|
i
|
Taxi Car, Wagon (per day)
|
100.00
|
True
|
|
|
ii
|
Buses, Pick Up etc. (Per Day)
|
200.00
|
True
|
|
|
iii
|
Lorry/Tipper/Luxury Buses (Per Day)
|
200.00
|
True
|
|
|
iv
|
Sweeping and cleaning (for i,ii,iii above) per day
|
100.00
|
True
|
|
|
92
|
Motorcycle (Okada) daily Tools
|
100.00
|
True
|
|
|
93
|
Okada Identification
|
1,000.00
|
True
|
|
|
94
|
Public Toilet Management Fees per person
|
20.00
|
True
|
|
|
95
|
Obstruction (wrong parking) and nuisance fees
|
NA
|
True
|
|
|
i
|
Trailer Defaulters
|
7,000.00
|
True
|
|
|
ii
|
Tipper Defaulters
|
6,000.00
|
True
|
|
|
iii
|
Luxury Buses
|
6,000.00
|
True
|
|
|
iv
|
Cars, Wagon , Pickup Vans
|
3,000.00
|
True
|
|
|
v
|
Mini Buses
|
4,000.00
|
True
|
|
|
96
|
Towing of per night (Demurrage)
|
10,000.00
|
True
|
|
|
98
|
Market Fee and levies(Traders):
|
NA
|
True
|
|
|
i
|
Market Devlopment
|
100,000.00
|
True
|
|
|
ii
|
Market Stores Allocation
|
100,000.00
|
True
|
|
|
iii
|
Market Stores Allocation Certificate
|
10,000.00
|
True
|
|
|
iv
|
Market Stores Revalidation
|
5,000.00
|
True
|
|
|
v
|
Stallage
|
2,000.00
|
True
|
|
|
vi
|
Jumbo Shop Stallage
|
4,000.00
|
True
|
|
|
vii
|
Sanitation
|
1,000.00
|
True
|
|
|
viii
|
Daily Market Tolls (Squatters/ Open Spaces)
|
100.00
|
True
|
|
|
ix
|
Change of Ownership
|
5,000.00
|
True
|
|
|
99
|
Closing of Roads/Streets for Ceremonies:
|
NA
|
True
|
|
|
A
|
Major Road
|
10,000.00
|
True
|
|
|
B
|
Minor Road
|
5,000.00
|
True
|
|
|
C
|
Fine for illegal Closure of Streets /Road
|
10,000.00
|
True
|
|
|
100
|
Marriage/Divorce Fees
|
NA
|
True
|
|
|
101
|
Customary Marriage
|
5,000.00
|
True
|
|
|
a
|
Court Marriage
|
7,000.00
|
True
|
|
|
b
|
Divorce Registeration fees
|
5,000.00
|
True
|
|
|
c
|
Registration of Bachelorhood/Spinsterhood
|
3,000.00
|
True
|
|
|
102
|
Issuance of Local Govt. of Origin Identification
|
1,000.00
|
True
|
|
|
103
|
Local Govt. of Origin Identification processing forms
|
200.00
|
True
|
|
|
104
|
Oath/ Declaration of Age Fees
|
500.00
|
True
|
|
|
105
|
Attestation
|
500.00
|
True
|
|
|
106
|
Stamping of Forms Fees
|
200.00
|
True
|
|
|
107
|
Trade Union Fees
|
10,000.00
|
True
|
|
|
108
|
Registration of Unions, Association, Clubs, Organs. Etc.
|
10,000.00
|
True
|
|
|
109
|
Renewal of Registration of Association, Union etc.
|
2,000.00
|
True
|
|
|
110
|
Environmental inspection services Fees:
|
NA
|
True
|
|
|
i
|
Hotel with accommodation
|
10,000.00
|
True
|
|
|
ii
|
Hotel without accommodation
|
5,000.00
|
True
|
|
|
iii
|
Food Safety inspection Services
|
3,000.00
|
True
|
|
|
111
|
Welfare Complaint / inspection fees
|
1,500.00
|
True
|
|
|
112
|
Welfare Court Fees
|
1,000.00
|
True
|
|
|
113
|
Child adoption fees
|
10,000.00
|
True
|
|
|
114
|
Environmental sanitation court fine
|
3,000.00
|
True
|
|
|
115
|
Excavation / Fitness fees
|
NA
|
True
|
|
|
i
|
Excavation permit for Boreholes Site approval
|
5,000.00
|
True
|
|
|
ii
|
Excavation permit for Building / Site approval
|
5,000.00
|
True
|
|
|
iii
|
Certificate of fitness for use of Building fee
|
5,000.00
|
True
|
|
|
116
|
Issuance of Gen. 35 fees (Grade level 01-06)
|
500.00
|
True
|
|
|
117
|
Appointment, Promotion, Conversion fee
|
1,000.00
|
True
|
|
|
118
|
Birth and Death registration fees
|
1,000.00
|
True
|
|
|
119
|
Registration of street names fees
|
NA
|
True
|
|
|
i
|
Avenue
|
30,000.00
|
True
|
|
|
ii
|
Roads
|
25,000.00
|
True
|
|
|
iii
|
Streets
|
20,000.00
|
True
|
|
|
iv
|
lane / Close (Other)
|
15,000.00
|
True
|
|
|
120
|
Numbering of Houses per plot
|
3,000.00
|
True
|
|
|
121
|
Annual Renewal of registered street names
|
2,000.00
|
True
|
|
|
122
|
General Contractors Registration Fees
|
NA
|
True
|
|
|
i
|
A. N1,000,000 and above
|
20,000.00
|
True
|
|
|
ii
|
B.Below N 1,000,000
|
10,000.00
|
True
|
|
|
124
|
Jobbing Order
|
NA
|
True
|
|
|
i
|
A. N1,000,000 and above
|
20,000.00
|
True
|
|
|
ii
|
B.Below N 1,000,000
|
20,000.00
|
True
|
|
|
125
|
Health / Dispensary/ Maternity Fees:
|
NA
|
True
|
|
|
i
|
Pre-natal (Infact Welfare Card)
|
200.00
|
True
|
|
|
ii
|
Dispensary/ Anti-Natal Fees
|
1,000.00
|
True
|
|
|
iii
|
Delivery Fees
|
3,000.00
|
True
|
|
|
iv
|
maternity Leave Certificates
|
1,000.00
|
True
|
|
|
v
|
Medical Examination of Fitness
|
1,000.00
|
True
|
|
|
vi
|
Emergency Fees
|
200.00
|
True
|
|
|
126
|
Minor Surgery Fees:
|
NA
|
True
|
|
|
i
|
Circumcision
|
1,000.00
|
True
|
|
|
ii
|
Incision and Drainages
|
500.00
|
True
|
|
|
iii
|
Stitching (Suturing)
|
500.00
|
True
|
|
|
127
|
OPD Registration
|
200.00
|
True
|
|
|
128
|
Infant Welfare Clinic (IWC)
|
50.00
|
True
|
|
|
129
|
Folder Fees
|
300.00
|
True
|
|
|
130
|
Card Fees
|
100.00
|
True
|
|
|
131
|
Case folder fees
|
100.00
|
True
|
|
|
132
|
Bed Fees per night
|
200.00
|
True
|
|
|
133
|
Nursing care and processing fees per night
|
200.00
|
True
|
|
|
134
|
Traditional Medicine permit
|
3,000.00
|
True
|
|
|
135
|
Pounding of Stray Animals fees
|
NA
|
True
|
|
|
i
|
Cow/ cattel per Head
|
3,000.00
|
True
|
|
|
ii
|
Goat /Sheep/Dog(per Head)
|
2,000.00
|
True
|
|
|
136
|
ADVERTISEMENT FEES:
|
NA
|
True
|
|
|
A
|
Class A--------E 3x1.5 dimension or Above. (illuminated)
|
NA
|
True
|
|
|
|
i
|
Nailed to the wall (Single Phase)
|
3,000.00
|
True
|
|
|
|
ii
|
Standing in the Front of a House
|
3,000.00
|
True
|
|
|
|
iii
|
Standing in the Highway / Road (Single Phase)
|
3,000.00
|
True
|
|
|
B
|
Class B:Highway Billboard Size 8--------------12ft
|
NA
|
True
|
|
|
|
i
|
8ft-12ftPer Face
|
50,000.00
|
True
|
|
|
|
ii
|
7ft-24ft per Face
|
80,000.00
|
True
|
|
|
|
iii
|
9ft-24ft Per Face
|
100,000.00
|
True
|
|
|
|
iv
|
1/96 illuminated per face
|
150,000.00
|
True
|
|
|
|
v
|
Unipole Per Face
|
600,000.00
|
True
|
|
|
|
vi
|
Road overlapping Unipole Per Face
|
1,500,000.00
|
True
|
|
|
|
vii
|
Mobile Advert
|
50,000.00
|
True
|
|
|
C
|
Rural Areas:
|
NA
|
True
|
|
|
|
i
|
Less than 3x1,5 Dimension
|
2,000.00
|
True
|
|
|
|
ii
|
Above than 3x1,5 Dimension
|
3,000.00
|
True
|
|
|
|
iii
|
Class E: General
|
NA
|
True
|
|
|
|
iv
|
Kiosk with Adverts
|
2,000.00
|
True
|
|
|
|
v
|
Street Corner signs
|
3,000.00
|
True
|
|
|
|
vi
|
Auditory Advert-moto Vehicles
|
1,000.00
|
True
|
|
|
|
vii
|
Auditory Advert-private Studio
|
1,000.00
|
True
|
|
|
|
viii
|
Sales Promotion / Mobile Sales
|
3,000.00
|
True
|
|
|
|
ix
|
Handbils, Posters Leaflets
|
4,000.00
|
True
|
|
|
|
x
|
Branding on Walls /Building
|
10,000.00
|
True
|
|
|
|
xi
|
Other Miniature Advert board etc
|
1,000.00
|
True
|
|
|
137
|
Staff Quarters Annual Rent:
|
NA
|
True
|
|
|
i
|
Chairman's Quarters
|
120,000.00
|
True
|
|
|
ii
|
Deputy Chairman's Quarters
|
96,000.00
|
True
|
|
|
iii
|
Head of Service Quarters Seclog
|
84,000.00
|
True
|
|
|
iv
|
Treasurer's Quarters
|
72,000.00
|
True
|
|
|
v
|
Heads of Department Quarters
|
60,000.00
|
True
|
|
|
vi
|
Others
|
48,000.00
|
True
|
|
|
138
|
Distribution permit per Vehicle
|
5,000.00
|
True
|
|
|
139
|
Loading & Offloading/Haulage
|
NA
|
True
|
|
|
ii
|
Loading & Offloading/Haulage Medium
|
150,000.00
|
True
|
|
|
iii
|
Loading & Offloading/Haulage Small
|
100,000.00
|
True
|
|
|
i
|
Loading & Offloading/Haulage Large
|
200,000.00
|
True
|
|
|
iv
|
Loading & Offloading/Haulage Very Small
|
50,000.00
|
True
|
|
|
v
|
Loading & Offloading/Haulage (Others)
|
7,000.00
|
True
|
|
|
140
|
Use of Open Defecation Fines
|
1,000.00
|
True
|
|
|
141
|
Illegal Dumping of Refuse/waste at Un-authorized places fines
|
2,000.00
|
True
|
|
|
142
|
Improper Disposal of sewage fine
|
10,000.00
|
True
|
|
|
143
|
Willful Contamination of sources of water supply
|
10,000.00
|
True
|
|
|
144
|
Blocking of Drainages/Roads with sand , Stone/ Grave and Building Materials
|
10,000.00
|
True
|
|
|
145
|
Improper exposure of cooking Food for sale to the Public
|
5,000.00
|
True
|
|
|
146
|
Obstruction of Authorized Officer(s)
|
10,000.00
|
True
|
|
|
147
|
Religious Places Establishment permit
|
NA
|
True
|
|
|
i
|
Mega Churches
|
20,000.00
|
True
|
|
|
ii
|
Mini Churches
|
10,000.00
|
True
|
|
|
148
|
Private Firms Registration Fees:
|
NA
|
True
|
|
|
i
|
Lawyers Chambers Registration Fees
|
4,000.00
|
True
|
|
|
ii
|
Estate Surveyors
|
4,000.00
|
True
|
|
|
iii
|
Land Surveyors Office
|
4,000.00
|
True
|
|
|
iv
|
Security Organization
|
5,000.00
|
True
|
|
|
v
|
Architect Office
|
4,000.00
|
True
|
|
|
vi
|
Draftsman
|
2,000.00
|
True
|
|
|
vii
|
Hospital (private) Registration Fees
|
5,000.00
|
True
|
|
|
viii
|
Maternities
|
4,000.00
|
True
|
|
|
ix
|
Patent Medicine Stores Registration Fees
|
2,000.00
|
True
|
|
|
x
|
Pharmaceutical Stores Registration Fees
|
5,000.00
|
True
|
|
|
xi
|
Medical Laboratories Registration Fees
|
3,000.00
|
True
|
|
|
xii
|
pools Agents Reg. fees
|
2,000.00
|
True
|
|
|
xiii
|
pools Promotors Reg. fees
|
NA
|
True
|
|
|
|
i
|
for water Board
|
5,000.00
|
True
|
|
|
|
ii
|
pools Promotors Reg. fees
|
5,000.00
|
True
|
|
|
xiv
|
Dentist
|
2,000.00
|
True
|
|
|
xv
|
Optician
|
2,000.00
|
True
|
|
|
xvi
|
NijaBet License
|
5,000.00
|
True
|
|
|
149
|
Restaurant Permit fees
|
NA
|
True
|
|
|
i
|
Class A more than one Room Permit fees
|
4,000.00
|
True
|
|
|
ii
|
Class B one Room and Less Permit fees
|
3,000.00
|
True
|
|
|
iii
|
Others Including Batchers Permit fees
|
2,000.00
|
True
|
|
|
150
|
Fancy/Boutique Stores License fee
|
3,000.00
|
True
|
|
|
151
|
Bag/Stationary Stores fee
|
2,000.00
|
True
|
|
|
152
|
Book Station License
|
2,000.00
|
True
|
|
|
153
|
Paper Vendors License fee
|
2,000.00
|
True
|
|
|
154
|
Cannon Shoot License fee
|
1,000.00
|
True
|
|
|
155
|
Filling Station Regularization of Operation fee
|
NA
|
True
|
|
|
i
|
Major
|
10,000.00
|
True
|
|
|
ii
|
Mini
|
5,000.00
|
True
|
|
|
156
|
Manufacturing Companies Regularization of Operation Fee
|
NA
|
True
|
|
|
i
|
Operation Fee A
|
80,000.00
|
True
|
|
|
ii
|
Operation Fee B
|
50,000.00
|
True
|
|
|
iii
|
Operation Fee C
|
20,000.00
|
True
|
|
|
157
|
Other Limited Liability Companies Regularization of Operation fee
|
10,000.00
|
True
|
|
|
158
|
Annual Fee
|
NA
|
True
|
|
|
i
|
Annual Fee A
|
100,000.00
|
True
|
|
|
ii
|
Annual Fee B
|
80,000.00
|
True
|
|
|
159
|
Financial Institutions Regularization of Operation
|
NA
|
True
|
|
|
i
|
Banks
|
50,000.00
|
True
|
|
|
ii
|
Insurance,Saving and loans etc
|
30,000.00
|
True
|
|
|
160
|
Hotel Regularization of Operation Fee
|
NA
|
True
|
|
|
ii
|
Hotel Regularization of Operation Fee (Hotel with accomodation bellow 20 rooms)
|
20,000.00
|
True
|
|
|
i
|
Hotel Regularization of Operation Fee (Hotel with accomodation 20 rooms and above)
|
20,000.00
|
True
|
|
|
iii
|
Hotel Regularization of Operation Fee (Hotel/Guest House and Club House)
|
20,000.00
|
True
|
|
|
iv
|
Hotel Regularization of Operation Fee (Motel with accomodation over 20 rooms)
|
20,000.00
|
True
|
|
|
v
|
Hotel Regularization of Operation Fee(Motel with accomodation under 20 rooms)
|
20,000.00
|
True
|
|
|
161
|
Regularization of Private Schools Operation Fee
|
NA
|
True
|
|
|
i
|
Private Tertiary (Operation Fee)
|
50,000.00
|
True
|
|
|
ii
|
XX (CAT A)
|
30,000.00
|
True
|
|
|
iii
|
Private Primary school (Operation Fee)
|
20,000.00
|
True
|
|
|
iv
|
Driving School (Operation Fee)
|
10,000.00
|
True
|
|
|
v
|
XX University
|
50,000.00
|
True
|
|
|
vi
|
Vocational (Operation Fee)
|
20,000.00
|
True
|
|
|
vii
|
XX (CAT B)
|
20,000.00
|
True
|
|
|
viii
|
XX (CAT C)
|
10,000.00
|
True
|
|
|
ix
|
XX (CAT D)
|
5,000.00
|
True
|
|
|
x
|
XX Primary/Nursery (CAT A)
|
10,000.00
|
True
|
|
|
xi
|
XX Polytechnic & College of Education
|
50,000.00
|
True
|
|
|
xii
|
XX Primary / Nursery (CAT B)
|
5,000.00
|
True
|
|
|
|
Private Secondary /Primary School (Operation Fee)
|
30,000.00
|
True
|
|
|
162
|
Registration fee on Betting Business (Lotto, Bet9ja,etc)
|
1,000,000.00
|
True
|
|
|
163
|
Registration fee on Event Management Centre
|
10,000.00
|
True
|
|
|
164
|
Music Band /DJs License fees
|
5,000.00
|
True
|
|
|
165
|
Cultural/Traditional Dance Group License
|
3,000.00
|
True
|
|
|
166
|
Decoration License fees
|
3,000.00
|
True
|
|
|
167
|
Motor Vehicle Dealers (old/New) Trade
|
20,000.00
|
True
|
|
|
168
|
ANNUAL RENEWAL OF BOREHOLES
|
5,000.00
|
True
|
|
|
169
|
Parking fees per night(Traders)
|
500.00
|
True
|
|
|
15
|
Hair Dresssing / Plaiting
|
NA
|
True
|
|
|
i
|
Hair Dresssing / Plaiting
|
2,000.00
|
True
|
|
|
ii
|
XX Operational Permit / Annual Fee (cat B)
|
80,000.00
|
True
|
|
|
00
|
Enumeration
|
500.00
|
True
|
|
|
|
XX Food License
|
2,000.00
|
True
|
|
|
170
|
XX Sewing Institution License Fee
|
NA
|
True
|
|
|
i
|
Sewing Institution License Fee (Cat A)
|
10,000.00
|
True
|
|
|
ii
|
Sewing Institution License Fee (Cat B)
|
8,000.00
|
True
|
|
|
iii
|
Sewing Institution License Fee (Cat C)
|
5,000.00
|
True
|
|
|
171
|
XX Tailoring Shop License Fee
|
NA
|
True
|
|
|
i
|
Tailoring Shop License Fee
|
3,000.00
|
True
|
|
|
172
|
Regularization fee on construction companies
|
NA
|
True
|
|
|
i
|
Regularization fee on construction companies
|
80,000.00
|
True
|
|
|
173
|
Electronics shop license
|
NA
|
True
|
|
|
i
|
Electronics shope license
|
4,000.00
|
True
|
|
|
174
|
Other Distribution License
|
NA
|
True
|
|
|
i
|
Other Distribution License
|
5,000.00
|
True
|
|
|
175
|
Hotel Proprietor Association
|
NA
|
True
|
Hotel Proprietorship Association
|
|
i
|
HPA Combo bill
|
34,500.00
|
True
|
For Hotels on Hot Assoc.
|
|
ii
|
HPA Pr
|
5,000.00
|
True
|
HPA Assoc
|
|
189
|
Re-validation / Verification
|
NA
|
True
|
|
|
i
|
Re-validation / Verification
|
3,000.00
|
True
|
|