Tax Rate

SCHEDULE

LIST OF TAXES, LEVIES, ETC. COLLECTABLE BY THE STATE PURSUANT TO THE TAXES

AND LEVIES (APPROVED LISTFOR COLLECTION) ACT (AMENDMENT) ORDER, 2015.

 

ARTICLE I:

         PERSONAL INCOME TAX

         (a)    Direct Assessment (Self-Employed)

Payable annually on chargeable income (total income less allowable deductions) at the rates listed in the Sixth Schedule, Personal Income Tax Act 1993.

         (b)    PAYE (Pay-As-You-Earn)

Payable by employers in respect of deductions from emoluments paid to employees at rates specified by the Service that are designed to ensure that the aggregate amount of such deductions during a year equates with the annual amount payable using the rates specified in (a) above - Section 81 of the Personal Income Tax Act Cap p 8 LFN 2004 and the Operation of the Pay As You Earn (PAYE) Scheme Regulations refer.

 

 

ARTICLE II:

         WITHHOLDING TAX (Individuals Only)

         (a)    Withholding Tax on Rents

Payable by organizations paying rent to individuals at the rate specified in Section 69 (2) of the Personal Income Tax Act Cap P 8 LFN 2004.

         (b)    Withholding Tax on Interest

Payable by organizations paying interest to individuals at the rate specified in Section 70 (2) of the Personal Income Tax Act Cap p 8 2004, this being the final ability for Personal Income Tax on that income.

         (c)    Withholding Tax on Royalties

Payable by organizations paying royalties to individuals at the rate specified in Section 70 (2) of the Personal Income Tax Act 1993, this being the final liability for Personal Income Tax on that income.

         (d)    Withholding Tax on Dividends

Payable by companies paying dividends to individuals at the rate specified in Section 71 (2) of the Personal Income Tax Act 1993, this being the final liability for Personal Income Tax on that income.

         (e)    Withholding Tax on Director’s Fees

Payable by payers of director’s fees at the rate specified in Section 72 (2) of the Personal Income Tax Act 1993.

(f)     Withholding Tax on Payments in Relation to Selected Activities, Services and Commissions payable on certain payments under the Personal Income Tax (Rate, etc. of Tax Deducted at Source (Withholding Tax) Regulations 1997.

ARTICLE III:

CAPITAL GAINS TAX (Individuals Only)

Payable on Individuals making chargeable gains (after allowable deductions) at the rate specified in Section 2 (1) of the Capital Gains Tax Act cap C 1 LFN 2004

ARTICLE IV:

         STAMP DUTIES ON INSTRUMENTS EXECUTED BY INDIVIDUALS

 

Payable on selected instruments listed, and using the rates shown, in the Schedule to the Stamp Duties Act Cap S 8 LFN 2004

NOTE: The rates for the above four revenue types are contained in the Federal Laws and Regulations noted above. If those Federal Laws and Regulations are amended, the authority for the Service to collect such revenues under this Law will also be similarly amended.

 

 

ARTICLE V:

ROAD TAXES

TABLE 1

TABLE 1:                                                 PRIVATE VEHICLE

Category

Capacity of vehicle

Cost of Plate Number(₦)

Vehicle Registration (₦)

Vehicle Licenses (₦)

Cost of Regt. Book

(₦)

Amount

(₦)

A

Above 3.00cc

15,000.00

6,250.00

3,125.00

1,250.00

25,625.00

B

Between 2.1 – 3.00cc

15,000.00

6,250.00

2,500.00

1,250.00

25,000.00

C

Vehicle up to 1.7cc – 2.00cc

15,000.00

3,125.00

1,875.00

1,250.00

21,250.00

D

Other vehicle 1.2cc – 1.6cc

15,000.00

3,125.00

1,250.00

1,250.00

20,625.00

 

TABLE 2

TABLES 2:                            OUT-OF-SERIES NUMBER PLATES

Category

Capacity of vehicle

Cost of Plate Number

(₦)

Vehicle Registration (₦)

Vehicle Licenses (₦)

Cost of Regt. Book

(₦)

Amount

 

(₦)

A

3.00cc

40,000.00

6,250.00

3,125.00

1,250.00

50,625.00

B

2.00cc

40,000.00

6,250.00

1,875.00

1,250.00

49,365.00

C

1.6cc

40,000.00

3,125.00

1,250.00

1,250.00

45,625.00

 

TABLE 3

TABLE 3:                                                 FANCY NUMBER PLATES

Category

Capacity of vehicle

Cost of Plate Number

(₦)

Vehicle Registration (₦)

Vehicle Licenses (₦)

Cost of Regt. Book

(₦)

Amount

 

(₦)

A

Above 3.00cc

80,000.00

6,250.00

3,125.00

1,250.00

90,625.00

B

Between 2.1 – 3.00cc

80,000.00

6,250.00

2,500.00

1,250.00

90,000.00

C

Vehicle up to 1.7cc – 2.00cc

80,000.00

3,125.00

1,875.00

1,250.00

86,250.00

D

Other vehicle 1.2cc – 1.6cc

80,000.00

3,125.00

1,250.00

1,250.00

85,625.00

 

TABLE 4

TABLE 4:                   REVALIDATION OF OLD NUMBER PLATES (PRIVATE VEHICLE)

Category

Capacity of vehicle

Cost of Plate Number

(₦)

Vehicle Registration (₦)

Vehicle Licenses (₦)

Cost of Regt. Book

(₦)

Amount

 

(₦)

A

Above 3.00cc

10,000.00

6,250.00

3,125.00

1,250.00

20,625.00

B

Between 2.1 – 3.00cc

10,000.00

6,250.00

2,500.00

1,250.00

20,000.00

C

Vehicle up to 1.7cc – 2.00cc

10,000.00

3,125.00

1,875.00

1,250.00

16,250.00

D

Other vehicle 1.2cc – 1.6cc

10,000.00

3,125.00

1,250.00

1,250.00

16,625.00

 

TABLE 5

TABLE 5:                                      COMMERCIAL VEHICLE

Category

Capacity of vehicle

Cost of Plate Number

(₦)

Vehicle Registration (₦)

Vehicle Licenses (₦)

Cost of Regt. Book

(₦)

Cost of Sticker (₦)

Amount

 

(₦)

A

Trailer

10,000.00

6,250.00

8,750.00

1,250.00

1,500.00

32,750.00

B

Tanker and Truck

10,000.00

6,250.00

6,250.00

1,250.00

1,500.00

30,250.00

C

Tipper and Lorry

10,000.00

6,250.00

3,750.00

1,250.00

1,000.00

27,250.00

D

Canter, Bus & Pick up

10,000.00

6,250.00

3,125.00

1,250.00

1,000.00

26,265.00

E

Taxi

10,000.00

3,125.00

1,250.00

1,250.00

500.00

21,125.00

 

TABLE 6

TABLE 6:            COMMERCIAL VEHICLE NUMBER PLATES REVALIDATION

Category

Capacity of vehicle

Cost of Plate Number

(₦)

Vehicle Registration (₦)

Vehicle Licenses (₦)

Cost of Regt. Book

(₦)

Cost of Sticker (₦)

Amount

 

(₦)

A

Trailer

10,000.00

6,250.00

8,750.00

1,250.00

1,500.00

27,750.00

B

Tanker and Truck

15,000.00

6,250.00

6,250.00

1,250.00

1,500.00

22,250.00

C

Tipper and Lorry

15,000.00

6,250.00

3,750.00

1,250.00

1,000.00

22,250.00

D

Canter, Bus & Pick up

15,000.00

6,250.00

3,125.00

1,250.00

1,000.00

21,265.00

E

Taxi

15,000.00

3,125.00

1,250.00

1,250.00

500.00

16,125.00

 

TABLE 7

TABLE 7:                   GOVERNMENT/OFFICIAL NUMBER PLATES

Category

Capacity of Plate Number

(₦)

Vehicle Registration

(₦)

Vehicle Licenses

(₦)

Cost of Regt. Book

(₦)

Amount

 

(₦)

A

15,000.00

6,250.00

NIL

1,250.00

22,500.00

B

15,000.00

3,125.00

NIL

1,250.00

19,375.00

Bus

15,000.00

6,250.00

NIL

1,250.00

22,500.00

Motorcycle

3,000.00

1,250.00

NIL

1,250.00

5,500.00

 

 

TABLE 8

 

TABLE 8:                           GOVERNMENT/OFFICIAL NUMBER PLATES

Category

Capacity of Plate Number (₦)

Vehicle Registration (₦)

Vehicle Licenses (₦)

Cost of Regt. Book (₦)

Amount (₦)

Bus

40,000.00

6,250.00

NIL

1,250.00

48,750.00

Car A

40,000.00

6,250.00

NIL

1,250.00

47,500.00

Car B

40,000.00

3,125.00

NIL

1,250.00

44,375.00

 

TABLE 9

TABLE 9:                                         MOTORCYCLE

Category

Cost of Plate Number

(₦)

Vehicle Registration (₦)

Vehicle Licenses (₦)

Cost of Regt. Book

(₦)

Cost of Sticker (₦)

Learner’s Permit (₦)

Reflective Jacket (₦)

Amount

 

(₦)

Private/ commercial

3,000.00

1,250.00

635.00

1,250.00

100.00

250.00

750.00

7,225.00

 

 

TABLE 10

TABLE 10:                        MOTOR DEALERS NUMBER PLATES

Cost of Plate Number

(₦)

Vehicle Registration

(₦)

Vehicle Licenses

(₦)

Cost of Regt. Book

(₦)

Amount

 

(₦)

30,000.00

5,000.00

12,000.00

NIL

47,000.00

 

TABLE 11

TABLE 11:                   REPLACEMENT OF MISSING NUMBER PLATES

 

Category

Cost of Replacement of Plate Number

(₦)

A

Fancy

80,000.00

B

Out-Of-Series

40,000.00

C

Private

15,000.00

D

Commercial

15,000.00

E

Motorcycle

3,000.00

 

 

 

 

TABLE 12

TABLE 12:                                    CHANGE OF OWNERHIP

Vehicle Type

Amount

(₦)

Motor Vehicle

2,500.00

Motorcycle

625.00

Learner’s Permit

250.00

TABLE 13

TABLE 13:                                        DRIVER’S LICENSE

Type of Vehicle

Amount

(₦)

Motor Vehicle

6,360.00

Motorcycle

3,000.00

TABLE 14

TABLE 14:                                ROADSIDE PARKING FEES

 

Urban

(₦)

Semi-Urban

(₦)

Rural

(₦)

1st Hour

50.00

20.00

Free

2 – 4th Hours

100.00

50.00

20.00

More than 4 Hours

200.00

100.00

50.00

 

 

TABLE 15

TRAFFIC OFFENCES AND PENALTIES

S/N

VIOLATION

CODE

PENALTY

Point

Fine

(₦)

Additional

 

License Conditions (General)

 

 

 

 

1

Driving without a Driver’s License

LGC-01

2

10,000.00

Impound vehicle

2

Driving of any vehicle by person under 18

LGC-02

2

10,000.00

Impound vehicle

3

Learner driving without Learner’s Permit

LGC-03

2

10,000.00

Dislodge driver

4

Learner driving on major highway

LGC-04

3

10,000.00

Dislodge driver

5

Learner driving and unaccompanied by a licensed driver

LGC-05

3

10,000.00

Impound vehicle

6

Driving an unlicensed vehicle

LGC-06

3

10,000.00

Impound vehicle

7

Driving with fake number plates

LGC-07

4

100,000.00

Impound vehicle

8

Driving a vehicle with unauthorized or defective reflective number plates

LGC-08

2

20,000.00

Impound vehicle

 

License Conditions (Commercial)

 

 

 

 

9

Not painting a commercial vehicle in approved colours

LCC-01

4

50,000.00

Enforce painting

10

Violation of route by commercial vehicles

LCC-02

2

50,000.00

 

11

Non-display of route and route number on vehicle

LCC-03

2

50,000.00

 

 

Traffic Signs and Markings

 

 

 

 

12

Disobeying traffic signs

TSM-01

1

10,000.00

 

13

Disobeying traffic lights

TSM-02

4

10,000.00

 

14

Parking on yellow line on any public highway

TSM-03

2

10,000.00

 

15

Vehicle crossing double yellow line

TSM-04

3

10,000.00

 

16

Staying within the yellow junction box (off-side line)

TSM-05

2

10,000.00

 

17

Failure to yield to right of way of pedestrians at a zebra crossing

TSM-06

4

5,000.00

 

18

Failure to give way to traffic on the left as a roundabout

TSM-07

2

5,000.00

 

 

Vehicle Defect

 

 

 

 

19

Driving motorcycles/3-wheelers with non-functional lamps

VDF-01

1

5,000.00

Effect repairs

20

Driving private motor vehicles with non-functional lamps

VDF-02

 

5,000.00

Effect repairs

21

Driving commercial vehicles with non-functional lamps

VDF-03

 

10,000.00

Effect repairs

22

Driving trailers, tankers and tippers with non-functional lamps

VDF-04

 

50,000.00

Effect repairs

 

Alcohol and Drugs

 

 

 

 

23

Driving under the influence of alcohol and/or drugs

ALD-01

 

10,000.00

Impound vehicle

24

Smoking while driving

ALD-02

 

10,000.00

 

 

Motorcycle Riders

 

 

 

 

25

Riding of motorcycle without crash helmet for rider

MCL-01

1

5,000.00

Impound vehicle

26

Riding a motorcycle without a driving permit

MCL-02

2

2,000.00

Impound vehicle

27

Riding a motorcycle against traffic through road median

MCL-03

4

10,000.00

Impound vehicle

28

Conveying more than one passenger at any given time (where the carrying of passenger is allowed)

MCL-04

3

2,000.00

Dislodge extra

29

Installation of musical gadgets on a motorcycle

MCL-05

3

5,000.00

Impound the set

30

Alteration of manufacturer’s specification on motorcycle (e.g. handlebar/seat/horn/leg rest etc.)

MCL-05

3

5,000.00

 

31

Motorcyclist resisting arrest

MCL-06

4

10,000.00

 

 

Speed Violation

 

 

 

 

32

Exceeding prescribed speed limit

SPV-01

2

10,000.00

 

33

Tailing an emergency vehicle

SPV-01

2

5,000.00

 

34

Failure of slow moving vehicle to keep to the right lane

SPV-02

2

5,000.00

 

 

Miscellaneous Traffic Fines

 

 

 

 

35

Assault on a Traffic Officer

MTF-01

4

50,000.00

Prosecute in Court

36

Driving in a direction prohibited by the Road Traffic Law

MTF-02

4

25,000.00

Prosecute in Court

37

Illegal U-turns

MTF-03

2

10,000.00

 

38

Wrong overtaking of other vehicles

MTF-04

2

10,000.00

 

39

Driving on the highway/walkway or kerbs

MTF-06

4

10,000.00

Move away

40

Parking on the highway/walkway or kerbs

MTF-07

2

10,000.00

Move away

41

Overloading of a commercial vehicle or trailer

MTF-08

2

20,000.00

 

42

Parking or stopping to pick passengers by a commercial vehicle other than at designated bus-stop

MTF-06

2

20,000.00

Driver Training

43

Bullion vehicle driving in a direction prohibited by the Road Traffic Law

MTF-09

4

20,000.00

Impound vehicle

44

Abandoned vehicle on highway

MTF-10

4

5,000.00

Impound vehicle

45

Causing obstruction on highway

MTF-11

3

5,000.00

Impound vehicle

46

Commuter hanging on tailboard of moving vehicle

MTF-12

3

5,000.00

Dislodge

47

Driving vehicles with doors left open

MTF-13

2

5,000.00

 

48

Making or receiving phone calls while driving

MTF-14

2

50,000.00

Prosecute in Court

49

Driving without a strapped seat belt for both driver and front seat passengers

MTF-14

1

1,000.00

Strap on seat belt

50

Failure to display reflective warning triangle

 

 

 

 

51

Motorist resisting arrest

MTF-17

4

10,000.00

 

 

Storage and Custody Charges

 

 

 

 

1

Storage charges for impounded cars, jeep and mini buses per day

 

 

10,000.00

 

2

Storage charges for impounded motorcycles and 3-wheelers per day

 

 

1,000.00

 

3

Storage charges for all other impounded vehicles

 

 

20,000.00

 

4

Towing an impounded car, jeep and mini buses

 

 

5,000.00

 

5

Towing a trailer or tanker (empty)

 

 

50,000.00

 

 

Violation

 

 

 

 

6

Towing a trailer or tanker (loaded)

 

 

100,000.00

 

7

Towing tippers and lorries

 

 

100,000.00

 

8

Towing high capacity buses

 

 

50,000.00

Or negotiable

9

Hire of heavy duty recovery equipment

 

 

 

At hire cost

 

 

 

ARTICLE VI:

PRESUMPTIVE TAX

There shall apply to taxable persons where for all practical purposes their income cannot be ascertained or records are not kept in such manner as would enable proper assessment of income.

PRESUMPTIVE TAX TABLE

S/N

Trade/Business

Micro Business

Small Business

Medium

Business

1

Boutiques and other cloth sellers - Adult and Children wear

2,500.00

25,000.00

50,000.00

2

Fabricating, Welding, Bench Milling, Black Smith, Gold Smith

2,500.00

15,000.00

30,000.00

3

Confectioneries and Bakeries

2,500.00

30,000.00

50,000.00

4

Barbers and Hair Dressing Saloon

2,500.00

12,000.00

25,000.00

5

Service Providers - Business Centres and Typing Studio,

Printers, Thrift Collector

2,500.00

15,000.00

50,000.00

6

Video Clubs, Car Wash and Owners, Casino Operators, Cyber Cafe Operators

5,000.00

25,000.00

50,000.00

7

Drama Group, Laundries, Dry Cleaners, Commercial Mobile

Calls

2,500.00

15,000.00

50,000.00

8

Photographers/Photo Developers, Recreational Centre, Refuse, Rentals, Travel Agency

2,500.00

20,000.00

50,000.00

9

Artisans - Masons, Vulcanizers, Iron Benders, Carpenters, Cobblers, Painters and Decorators, Plumbers

2,500.00

15,000.00

50,000.00

10

Petrol, Kerosene and Lubricant Sellers

2,500.00

30,000.00

85,000.00

11

Tailoring, Interior Decoration, Fashion Designers and Garment Makers, Curtain Makers, Seamstress

2,500.00

15,000.00

50,000.00

12

Transport Workers - Taxi, Bus, lorry, etc.

2,500.00

12,000.00

50,000.00

13

General Trading/Enterprises - Retail and Wholesale,  Raw Food

2,500.00

10,000.00

50,000.00

14

Bookshops/Stationery Stores, Building Materials, Cement, Cooking Gas, Air-conditioners, Mattress/Foams, Doors,

Electrical Parts and Fittings,

2,500.00

20,000.00

50,000.00

15

Furniture/Furnishing Material, Gas Refilling, General Contractor, General Merchants and Distributors. Gift Shop, Entrepreneurs,

Imitation Jewel, Jewel, Leather Carpets, Licensed Merchants,

Mobile Phone, Motor Cycle, 

 

2,500.00

20,000.00

50,000.00

16

Spare Parts, Patent Medicine, Photographic Materials, Plank, Plastic Rubbers

2,500.00

15,000.00

50,000.00

17

Plumbing Materials, Poultry Feeds, Raw Food, Rugs and Carpets, Sewing Machine, 

 

2,500.00

15,000.00

50,000.00

18

Timber Dealers, Tire, Wine and Beer License Operators, Yoghurt.

 

2,500.00

15,000.00

50,000.00

19

Financial Services - Bureau De Change, Pool Agents and Promoters, Money Lenders.

 

10,000.00

50,000.00

100,000.00

20

Furniture and Cabinet Makers

2,500.00

35,000.00

100,000.00

21

Restaurant and Food Sellers

2,500.00

35,000.00

100,000.00

22

Property - Guest House, Lodging, Face to Face Building with not more than ten (10) rooms.

 

2,500.00

50,000.00

90,000.00

23

Mechanics, Technicians, Electricians, Panel Beaters, Motorcycle, Bicycle, Keke NAPEP, Clock and Watch Repairers, and other Machine Repairers, Re-wires, Battery Chargers.

 

2,500.00

15,000.00

50,000.00

24

Artisans, Design and Sign Writers, Hand Craft Makers Graphic Arts.

 

2,500.00

12,000.00

90,000.00

25

Professional Services - Opticians, Photo lab, Auctioneers. Draughtsman, Maternity Owners, Patent Medicine Store.

 

2,500.00

30,000.00

85,000.00

26

Entertainment Service, Musicians

10,000.00

15,000.00

50,000.00

27

Agriculture, Forestry, Fishing, Hunting, Butchers/Meat Sellers, Horticulture/Florist, Farm Settlers, Poultry, Piggery

2,500.00

15,000.00

50,000.00

28

Aluminium Fabrication and Products

2,500.00

30,000.00

75,000.00

29

Processors, Producers and Manufacturers - Blocks, Culvert. Well Ring, Pure Water, Welders, Shoe Makers, Cold Rooms, Palm Oil Miller, Grind Mills, Sawmill Proprietors.

 

2,500.00

25,000.00

100,000.00

30

Transport Owners

2,500.00

30,000.00

85,000.00

31

All other trades/services covered by the Law but not listed above.

 

2,500.00

30,000.00

100,000.00

 

 

 

 

 

 

ARTICLE VII:

HOTEL OCCUPANCY AND RESTAURANT CONSUMPTION TAX

Five per cent (5%) Consumption Tax is hereby imposed on goods and services consumed in hotel and events centers within Borno State, which shall be imposed on any person who pays for the use or possession or for the right to the use or possession of any hotel, hotel facility or event centre or purchase consumable goods or services in any restaurant whether or not located within a hotel in Borno State.


SCHEDULE. 2

LAND USE CHARGES COLLECTABLE BY THE STATE

 

A land-based charge, payable on all real property situated in the state.

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

1.

 

Registration of document (miscellaneous)

 

Registration/document

Instrument filling of Judgement affected Land is governed by land registration cap 58 of Land Tenure of 1962 and land Use Act 1990 Cap 202 and land use Regulation (amendment) 1998

Also Act No. 24 of 1975 Cap E 13 Law of Federal Republic of Nigeria 2007

 

 

 

 

 

 

Legal search

5,000

 

5,000

 

 

Constant fee

5,000

 

5,000

 

 

Power of Attorney

7% of contract

 

7% of contract

 

 

Stamp duty

2% of contract

 

2% of contract

 

 

Deed of Assignment

5% of contract

 

5% of contract

 

 

Mortgage

5% of contract

 

5% of contract

 

 

Deed of release

10,000

 

15,000

 

 

CTC

20,000

 

30,000

 

 

Preparation of C of O

Residential-3,000

 

5,000

 

 

 

Commercial -4,000

 

10,000

 

 

Late registration deed

10 k per day

 

10k/per day

 

 

Registration of C of O

Residential – 2,000

 

5,000

 

 

 

Commercial – 4,000

 

10,000

 

 

Execution of C of O

Residential – 2,000

 

5,000

 

 

 

Commercial – 4,000

 

10,000

 

 

Caveat emptor

-

 

10,000

 

 

Sub lease

5%

 

5%

 

 

 

 

 

 

 

2.

 

GROUND RENT

 

LAND TENURE LAW of 1962 Cap 24 (331-332) and Section 5 Subsection 1 (c) of land Use decree 1978

 

 

 

 

Residential

1P/SPA

LAND TENURE LAW of 1962 and Land Use Decree 1978. Rent Collection Cap (331-332)

 

2P/SPA

 

 

Commercial

12P/SPA

 

12P/SPA

 

 

PFS

20,000

 

30,000

 

 

Industrial

25P/SPA

 

25P/SPA

 

 

Farmland (Agric)

50KP/SPA

 

50K P/SPA

 

 

Institution

1P/SPA

 

3P/SPA

 

 

Corner Shop

2,000 PA

 

5,000

 

 

Penal Rent

5% of Annual Ground Rent

 

5% of Annual Ground Rent

 

 

 

 

 

 

 

3.

 

APPLICATION AND PROCESSING FEE

 

 

 

 

 

 

Residential

2,000

 

 

5,000

 

 

Commercial

5,000

 

 

10,000

 

 

Industrial

10,000

 

 

25,000

 

 

PSF

10,000

 

 

50,000

 

 

Farmland/Agric

2,000

 

 

2,000

 

 

Institution

2,000

 

 

20,000

 

 

 

 

 

 

 

4.

 

SURRENDER/SUB DIVISION OF STATUTORY TITLE

10,000

 

 

15,000

 

 

Merger of statutory title

10,000

 

 

20,000

5

 

Re-grant of right of statutory title

25,000

 

 

30,000

6.

 

 

 

Change of purpose clause

10,000

Compensation charges by estate surveyors and valuers under Act 24 of 1975 Cap E 13 LAW of Federal Republic of Nigeria 2007

 

50,000

7.

 

Devolution order

10,000

 

 

 

8.

 

Re-imbursement of land compensation

5 x Area

 

 

5 x Area

 

 

 

 

 

 

 

9.

 

 

 

VALUATION FEES

Nil

By Estate Surveyor and Valuer under act no. 24 of 1975 cap e Law of the Federal Republic of Nigeria 2007

 

 

 

 

Rental

 

 

 

20,000

 

 

Purchase

 

 

 

40,000

 

 

Probate

 

 

 

20,000

 

 

Occupancy permit

 

 

 

5,000

 

 

Compensation

 

 

 

30,000

 

 

 

 

 

 

 

10.

 

 

SITE PROCESSING FEE

2,000

Section 5 subsection 1 (C) of the Land Use Decree 1978

 

5,000

 

 

 

 

 

 

 

11.

 

 

DEVELOPMENT LEVY ON GOVERNMENT LAYOUTS

25,000

Executive approval from government and matters affecting rent and revenue generation dates 2002-2004 Gazette

 

 

 

 

 

 

 

 

 

12.

 

CONVERSION TO STATUTORY TITLE OF CUSTOMARY TITLE

15,000

Land tenure Laws of 1961 Cap 23 Section (310-313)

 

15,000

 

 

 

 

 

 

 

13.

 

SURVEY CHARGES

 

 

 

 

 

 

SALES OF MAP

1,000

Survey charges computed by surveyors under provision of cap 29 Section 392 of Land Tenure Law 1962

1,500

 

 

 

REPLACEMENT OF BEACON

1,000

 

2,000

 

 

 

BEACON CHARGES

1,000 (BEACON)

 

2,000

(1 beacon)

 

 

 

DRAWING OF TDP

1,000

 

2,000

 

 

 

PRINTING OF TDP

3,000

 

5,000

 

 

 

 

SCHEDULE 3

TAXES, LEVIES, FEES, CHARGES AND RATES COLLECTIBLE BY MINISTRIES, DEPARTMENTS AND AGENCIES

ARTICLE I:

MINISTRY OF AGRICULTURE & NATURAL RESOURCES

MINISTRY OF AGRICULTURE AND NATURAL RESOURCES

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

1.     

12020450

PRODUCE INSPECTION FEE

5/BAG

BOS GAZETTE NO. 24 OF 1997

5/BAG

 

 

2.

12020122

PRODUCE BUYING LICENSE/CERTIFICATE OF REGISTRATION

8,000.00

 

8,000                         

 

 

3.

12020601

SALES OF FERTILIZER FROM BOFCO

10,000.00

 

10,000

 

 

4.

12020602

FERTILIZER SALES FROM FGN

2,000.00

 

2,000

 

 

5.

12020608

SALES OF TREE SEEDLINGS AND VEEGTABLES

3,000.00

 

3,000

 

 

6.

12020608

SEED MULTIPLICATION SALES

2,000.00

 

2,000

 

 

7.

12020610

YAU IRRIGATION SCHEME WATER CAHRGE

1,000/HECTER

 

1,000/HECTER

 

 

8.

12020611

TREATMENT OF PEST CONTROL STORAGE

 

 

 

 

 

9.

12020609

SALES OF GRAINS

 

 

 

 

 

 

ARTICLE II:

                     MINISTRY OF ANIMAL RESOURCES AND FISHERIES DEVELOPMENT

S/N

ECONOMIC  CODE

REVENUE TITLE

CURRENT RATES (N)

PROPOSED RATE (N)

REMARKS

1.     

12020430

TRADE CATTLE FEES

100

200 CATTLE OR CAMEL

 

 

 

 

 

 

 

2.     

12020430

SHEEP/GOAT

20

100 SHEEP/GOAT

 

 

 

 

 

 

 

3.     

12020116

TRADE CATTLE LICENSE

5,000/ANNUM

10,000/ANNUM

 

 

 

 

 

 

 

4.     

12020429

PRIVATE VET. CLINIC/HOSPITAL

2,000/ANNUM

5,000/ANNUM

 

 

 

 

 

 

 

5.     

 

12020427

MEAT INSPECTION FEES                                  A

20/CATTLE/CAMEL

200

 

 

 

B

5/SHEEP/GOAT

100

 

6.     

 

HIDES/SKIN TRADE FEES

 

 

 

 

 

A.   PER PICK UP

500

1,000

 

 

 

B.    PER LORRY

1,000

2,000

 

 

 

C.    PER TRAILER

1,500

5,000

 

 

 

D.   DOUBLE TRAILER

-

10,000

 

 

 

 

 

 

 

7.     

12020108

HIDES AND SKIN LICENSE

 

 

 

 

 

A.   PREMISES LICENSE

2,000/ANNUM

5,000

 

 

 

B.    BUYER LICENSE

500/ANNUM

1,000

 

 

 

 

 

 

 

8.     

12020426

HIDES AND SKINS

 

 

 

 

 

REGULATIONS OFFENSE

 

 

 

 

 

PENALTIES & PROMOTIONS

 

 

 

 

 

 

 

 

 

 

 

1ST OFFENCE

200

10,000

 

 

 

 

 

 

 

 

 

2ND OFFENCE

500

20,000

 

 

 

 

 

 

 

9.     

 

12020118

PERMIT FOR REGISTRATION OF FISHING FESTIVAL

2,000/PA

5,000/PA

 

 

 

 

 

 

 

10.                   

12020118

APPLICATION FORM FOR FISHING

300/PA

500/PA

 

 

 

 

 

 

 

11.                   

 

12020118

REGISTRATION FOR BULK FISH TRANSPORTERS/DISTRIBUTORS

1,000/PA

2,000/PA

 

 

 

 

 

 

 

12.                   

12020118

REGISTRATION OF RETAILERS/MIDDLEMEN

500/PA

1,000/PA

 

 

 

 

 

 

 

13.                   

12020118

FISHING CRAFT LICENSE

 

 

 

 

12020118

A.     BOAT OPERATING WITH 40 HP

300/PA

15,000/PA

 

 

12020118

B.     BOAT OPERATING WITH 25 HP

200/PA

10,000/PA

 

 

12020118

C.     BOAT OPERATING WITH 4 HP- 15 HP

1,000/PA

5,000/PA

 

 

12020118

D.     BOAT PLYWOOD AND METAL OPERATING WITH PEDDLES

300/PA

1,500/PA

 

 

12020118

E.     ANY CRAFT OF LESSER CAPACITY THAN D ABOVE

100/PA

500/PA

 

14.                   

 

12020118

FISH BEING TRANSPORTED OUT OF THE STATE (SMOKED AND DRIED)

 

 

 

 

12020118

A.     100 KG JUTE SACK OF FISH

3/SACK

200/SACK

 

 

12020118

B.     EACH LARGE CARTON OF FISH

5/CARTON

300/SACK

 

 

12020118

C.     EACH SMALL CARTON OF FISH

2/CARTON

200/SACK

 

 

 

 

 

 

 

 

12020118

D.     IDENTIFICATION OF MARK ON FISHING CRAFT

200/CRAFT

500/CRAFT

 

 

 

 

 

 

 

 

12020118

E.     REGISTRATION OF FISH/SMOKE FISH SALES

-

500/PA

 

 

12020118

F.      REGISTRATION FOR ICE FISH SALES

-

2,000

 

 

 

 

 

 

 

 

12020118

G.     REGISTRATION FOR FISH FARMERS

-

5,000/PA

 

 

 

 

 

 

 

 

 

TYPES OF OFFENCE

 

 

 

15.                   

12020118

OPERATING FISHING CRAFT WITHOUT LICENSE

200

10,000

 

 

 

 

 

 

 

16.                   

12020118

FISHING WITHOUT LICENSE

1,000

10,000

 

 

 

 

 

 

 

17.                   

 

 

12020118

TRANSPORTING, SELLING IN BULK AND RETAILING OF FISH/FISH PRODUCT WITHOUT REGISTERING WITH THE FISHERIES DEPARTMENT OF THE STATE

1,000

10,000

 

 

 

 

 

 

 

18.                   

 

 

 

12020118

PROHIBITION OF CLAIMING THE OWNERSHIP OF ANY WATER BODY IN THE STATE BY INDIVIDUAL, GRUOUP OF PERSON, COMMUNITY, EMIRATE COUNCIL, OR INSTITUTION WITHOUT OBTAINING LICENSE FROM THE FISHERIES DEPARTMENT OF THE STATE

 

 

 

 

 

 

 

 

 

19.                   

 

 

12020118

OPERATING FISHING CRAFT WITHOUT IDENTIFICATION NUMBER EXHIBITED ON BOTH SIDE OF THE CRAFT IN ANY WATER BODY IN THE STATE

3,000

15,000

 

 

 

 

 

 

 

20.                   

 

 

12020118

OPERATING FISHING NET OF LESS THAN 76 MM OR 3” MESHES SIZE FOR THE PURPOSE OF GILLING AND USE OF FISHING HOOK OF NO. 18 AND ABOVE

500

2,000

 

 

 

 

 

 

 

21.                   

 

12020118

PROHIBITED OF UNORTHODOX FISHING METHOD SUCH AS USE OF EXPLOSIVE DEVICES, POISONOUS MATTER, ELECTRO FISHING AND FIXING OF BARRIER ALONG WATER WAY KNOWN AS DUMBA

5,000

50,000

 

 

 

 

 

 

 

22.                   

 

12020116

REFUSAL FOR DECLARATION OF CATTLES ON BOAT OR AT LANDING SITE

300

2,000

 

 

 

 

 

 

 

23.                   

12020118

FISHING IN CLOSED AREA OR SEASON

3,000

30,000

 

 

 

 

 

 

 

24.                   

 

12020118

PROTECTION OF FISH AND FISH PRODUCT AGAINST CONTAMINATION AND INFECTIONS

200

3,000

 

 

 

 

 

 

 

25.                   

 

12020719

LIVESTOCK ARTIFICIAL INSEMINATION (AI)

-

500/HEAD

 

 

 

 

 

 

 

26.                   

 

12020131

RANGE MANAGEMENT (GRAZING PERMIT)

 

 

 

 

12020116

FEES:                       CATTLE

50

250

 

 

12020116

                                 GOATS/SHEEP

50

150

 

 

 

 

 

 

 

27.                   

12020618

SALES OF PULTRY PRODUCT

 

 

 

 

12020618

                              CRATE OF EGG

450

800

 

 

12020618

                              POULTRY/MEAT/KG

1,200

1,500

 

 

 

 

 

 

 

 

12020619

DIARY SALES

 

 

 

 

12020619

                           SACHET OF YOGHURT

25

70

 

 

12020619

                           SACHET OF FRESH MILK

50

100

 

 

12020619

                           FRSEH MILK/LITRE

150

300

 

 

 

 

 

 

 

28.                   

 

12020428

POULTRY PRODUCT ANNAUL REGISTRATION FEES:

-

 

 

 

 

                               LARGE SCALE

 

2,000

 

 

 

                               SMALL SCALE

 

1,000

 

29.                   

 

12020428

REGISTRATION OF LIVESTOCK/POULTRY

 

 

 

 

 

RETAILERS/STORES AND REGISTRATION OF POULTRY FEEDS AND REATILERS

-

1,000

 

 


 

ARTICLE III:

MINISTRY OF TRADE, INVESTMENT AND TOURISM

S/N

ECO. CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

 

12020437

REGISTRATION OF BUSINESS PREMISES

 

 

 

MMC

 

 

 

LGA

EDICT NO. 10 OF 1978 VOL. III GAZETTE ACT NO. 21

REGISTRATION OF BUSINESS TITLE

 

 

 

MMC

 

 

 

LGA

 

A.

12020437

LIMITED LIABILITY CO I

10,000

5,000

 

 

50,000

10,000

 

 

12020437

   

 

 

 

 

 

 

B.

12020437

LIMITED LIABILITY CO II

5,000

3,000

 

 

10,000

5,000

 

 

 

   

 

 

 

 

 

 

C.

12020437

ENTERPRISES I

2,000

1,000

 

 

5,000

2,000

 

 

 

 

 

 

 

 

 

 

 

D.

12020437

ENTERPRISES II

1,000

500

 

 

2,000

1,000

 

 

 

 

 

 

 

 

 

 

 

E.

12020437

PROVISION SHOPS

500

400

 

 

2,000

1,000

 

 

 

 

 

 

 

 

 

 

 

F.

12020437

WHOLESALE PROVION SHOPS/FILLING STATION

5,000

2,000

 

 

30,000

10,000

 

 

 

 

 

 

 

 

 

 

 

G.

12020437

BANKS

10,000

5,000

 

 

100,000

50,000

 

 

ARTICLE IV:

MINISTRY OF WORKS

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

1.     

 

12020405

FEES GENERAL

TENDER FEE

ROAD CUTTING

 

5,000

 

 

 

 

250,000

 

 

 

 

 

 

 

 

 

2.

 

 

 

12020124

EARNING GENERAL

HIRING OF PLANTS & EQUIPMENT

HIRING OF ASPHALT PLANTS

PRIVATE REPAIRS OF VEHICLE

 

100,000

100,000

 

 

 

 

 

100,000

100,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ARTICLE V:

MINISTRY OF TRANSPORT

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

      1

 

 

32010406

DAILY COLLECTION OF TRI CIRCLE RIDERS IN MAIDUGURI AND ENVIRONS

100

 

 

 

 

100

 

 

       2

 

12020102

ISSUANCE OF RIDER PERMIT

3500

 

 

3,500

 

3

 

12020501

ANNUAL OFFENDERS CHARGES

 

12,000

 

 

 

 

12,000

 

 

 

 

 

 

 

 

 

 

 

ARTICLE VI:

MINISTRY OF HEALTH

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

1.

120201

LICENSE GENERAL

 

EDICT. NO

 

 

 

 

 

   

 

 

 

 

2.

12020126

MEDICAL PRACTITIONER

 

 

 

 

 

 

 

CLINIC REGISTRATION

 

 

 

 

 

 

12020126

A.   PER BED

5,000

 

 

10,000

 

 

12020126

B.    MEDICAL LABS

1,500

 

 

20,000

 

 

12020126

C.    EYE CARE CENTER

1,500

 

 

15,000

 

 

12020126

D.   OUTPATIENT CLINIC

1,500

 

 

20,000

 

 

12020126

E.    ENT. CLINIC

1,500

 

 

20,000

 

 

3.

 

12020104

CERTIFICATE OF MEDICAL FITNESS FOR FOOD HANDLER

100

 

 

500

 

 

4.

 

12020123

PATENT MEDICINE STORE SALES GENERAL

1,000

 

 

3,000

 

 

 

   

 

 

 

 

 

 

SALES GENERAL

 

 

 

 

 

5.

 

12020639

ADMISSION FORMS FOR COLLEGE OF NURSING

5,000

 

 

5,000

 

 

 

 

 

 

 

 

 

6.

12020641

COLLEGE OF MIDWIFERY

5,000

 

 

5,000

 

 

 

 

 

 

 

 

 

7.

12020640

HEALTH TECHNOLOGY

5,000

 

 

5,000

 

 

 

 

 

 

 

 

 

8.

 

12020617

CLINIC CARD CHEST CLNIC

50

 

 

100

 

 

 

 

 

 

 

 

 

9.

 

12020617

CLINIC CARD ZONAL HEALTH OFFICE MMC

50

 

 

100

 

 

 

 

 

 

 

 

 

 

12020721

PHAMACEUTIAL SHOP

10,000

 

 

15,000

 

 

12020721

MEDICAL DIAGNOSTIC CENTRE

15,000

 

 

20,000

 

 

ARTICLE VII.

BORNO STATE HOSPITALS MANAGEMENT BOARD

LABORATORY

S/N

REVENUE SOURCE

TEST

CURRENT TARRIF (N)

PROPOSED REVIEW BY COMMITTEE (N)

1.

BATERIOLOGY DEPT.

Urine m/c/s

600

 

Stool m/c/s

600

 

Sputum m/c/s

600

 

Swabs m/c/s

600

 

Semen m/c/s

600

 

Fluid m/c/s

600

 

Seminal fluid m/c/s

1,500

 

2.

PARASITOLOGY DEPT

Stool microscopy

400

 

Urine microscopy

400

 

Malaria parasite

400

 

Stain swab m/e

500

 

Skin scraping

500

 

Skin snip m/e

500

 

3.

HAEMATOLOGY DEPT

Packed Cell Volume (PCV)

400

 

Full blood count (FBC)

600

 

ESR

600

 

Platelet count

500

 

Hb-Genotype

500

 

4.

IMMUNOLOGY DEPT

Widal test

500

 

Hepatitis B

600

 

Hepatitis B

600

 

Hepatitis B

1,000

 

VRDL

600

 

 

Manataux test

500

 

5.

CHEMICAL PATHOLOGY DEPT. Hormones

T3

2,500

 

 

T4

2,500

 

TSH

2,500

 

TAG

2,500

 

Prolactine

2,500

 

FSH

2,500

 

LH

2,500

 

Testosterone

2,500

 

Cortisol

2,500

 

Progesterone

2,500

 

PSA (quantitative)

2,500

 

OTHER TESTS

Liver Function Test (LFT)

2,500

 

Electrolyte

1,000

 

Total Protein

700

 

Albumin

700

 

Calcium

700

 

Ing-Phosphate

700

 

Alkaline Phosphate

700

 

Cholesterol

700

 

Lipid profile

700

 

Bilirubin

700

 

FBS

500

 

RBS

500

 

Glucose 2 HPP

500

 

Urine analysis

400

 

Pregnancy test

400

 

A-feto protein

3,500

 

Glycated Haemoglobin

1,500

 

6.

BLOOD BANK

PCV

400

 

 

 

HB

400

 

Grouping

300

 

Group/cross matching

400

 

HIV

Free

 

Hepatitis B

500

 

Hepatitis C

500

 

VDRL

500

 

Blood Bag

700

 

SCREENING OF BLOOD DONOR

Grouping

2,750

 

PCV

 

HIV (free)

 

Hepatitis B

 

Hepatitis C

 

VDRL

 

Blood Bag

 

Hospital charge

 

7.

Nephrolithotomy

 

25,000

 

8.

Pyelolithotomy

 

25,000

 

9.

Pyelolasty

 

25,000

 

10.

Bladder exploration

 

25,000

 

11.

Prostatectomy

 

25,000

 

12.

Cystolithotomy (Bladder stone)

 

25,000

 

13.

Supra Public Cystostomy (SPC)

 

15,000

 

14.

Urethroplasty

 

25,000

 

15.

Bougination

 

15,000

 

16.

Circumcision

 

1,500/2,000

 

17.

Lipomas

 

15,000

 

18.

Cabaceous cyst

 

15,000

 

19

Hemiotomy

 

15,000

 

20.

Hydrocoelectomy

 

20,000

 

21.

Orchidectomy

 

20,000

 

22.

Orchidopexy

 

15,000

 

23.

Incision and drainage (I & D)

 

15,000

 

24.

Debridments/Grafting Skin

 

20,000

 

25.

Removal of foreign body (needle bullets etc)

 

15,000

 

26.

Amputation

 

20,000

 

27.

Sequestrectomy

 

20,000

 

28.

ORIF (Excluding plates/screw & nails)

 

25,000

 

29.

Reduction of Dislocation (Excluding POP/Traction Kits)

 

15,000

 

30.

Biopsy (Excision)

 

15,000

 

31.

Urethral Catheterization

 

2,000

 

32.

Refashaning

 

15,000

 

33.

All ENT Surgeries (Except foreign body in the ear)

 

25,000

 

34.

Myomectomy

 

25,000

 

35.

Hysterectomy (T.A.H.)

 

25,000

 

36.

Olarian Cystectomy

 

25,000

 

37.

Ettopic (Laparatomy)

 

25,000

 

38.

Penneat repair (Peronorrhapy)

 

20,000

 

39.

Pslpectomy

 

15,000

 

40.

(Orainange) Pelvic abscess

 

15,000

 

41.

Examination under anaesthesia

 

15,000

 

42.

Biopsy

 

15,000

 

43.

Cervical Circleage

 

15,000

 

44.

T.A.H.

 

25,000

 

45.

Contracture Release

 

15,000

 

46.

Child Sec. School Delayed Closure

 

15,000

 

47.

Adult Sec. School Delayed Closure

 

15,000

 

48.

Fistulectomy

 

20,000

 

49.

Solpmgostomy

 

20,000

 

50.

Sulpingostomy

 

20,000

 

51.

Refashaning

 

15,000

 

52.

Vancocolectomy

 

20,000

 

53.

Hypospadias

 

25,000

 

        

ARTICLE VIII:

MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

1.     

12020404

REGISTRATION OF CONTRACTORS

COMPANY = 10,000

INDIVIDUAL = 5,000

 

 

 

 

2.

12020602

OWNER-OCCUPIER SCHEME

 

 

 

 

 

3.

12020405

TENDER FOR GENERAL

 

 

 

 

 

4.

 

12020601

SALES OF CONDEMNED STORE

 

 

 

 

 

5.

 

12020603

SALES OF GOVERNMENT BOARDED PLANT & VEHICLES

 

 

 

 

 

 

6.

 

12020801

RENT OF STAFF QUARTERS

 

 

 

 

 

7.

 

12020802

RENT FROM BORNO GUEST HOUSE, KADUNA

 

 

 

 

 

8.

 

12020902

RENT FROM LIAISON OFFICE LAND PROPERTY

 

 

 

 

 

9.

12021101

DIVIDEND

 

 

 

 

 

10.

 

12021201

INTEREST BANK DEPOSIT

 

 

 

 

 

11.

 

12020900

ADMIN CHARGES ON LAND

 

 

 

 

 

 

ARTICLE IX:

MINISTRY OF POVERTY ALLEVIATION

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

1.     

12020434

REGISTRATION OF CLUBS AND ASSOCIATION

2,000

BORNO STATE CLUBS REGISTRATION LAW 1987 AND CLUBS REGISTRATION AND AMENDMENT 2003

 

3,000

 

2.

12020444

RENEWAL OF REGISTRATION

1,000

 

 

1,500

 

3.

12020412

REPLACEMENT OF CERTIFICATE

500

 

 

1,000

 

4.

12020412

NOTIFICATION OF CHANGE OF REGISTRATION OF PARTICULARS

500

 

 

1,000

 

5.

12020106

LICENSING OF COMMERCIAL VIDEO EXHIBITION

6,000

 

 

10,000

 

6.

12020435

REGISTRATION OF COOPERATIVE SOCIETIES

1,500

 

 

1,500

 

ARTICLE X:

MINISTRY OF JUSTICE

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

1.

 

12020438

CONTRACT VETTING

1%

SPECIAL CHARGE CONTRACT 2003

 

 

 

 


ARTICLE XI:

BORNO STATE EDUCATION TRUST FUND

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE MONTHLY(N)

REVENUE CODE

1

 

46010201

ALL HOUSE OF ASSEMBLY MEMBERS ELECT

 

 

 

30,000

 

2

 

46010201

SECRETARY TO THE STATE GOVERNMENT

4,000

 

 

50,000

 

3

 

46010201

ALL COMMISSIONERS

4,000

 

 

50,000

 

4

 

46010201

HEAD OF SERVICE

 

 

 

30,000

 

5

46010201

CHIEF OF STAFF

 

 

 

30,000

 

6

 

46010201

ALL ADVISERS & POLITICAL APPOINTEES

 

 

 

20,000

 

7

 

46010201

ALL BOARD MEMBERS

 

 

 

10,000

 

8

 

46010201

CHIEF EXECUTIVES OF BOARDS & PARALSTATALS

4,000

 

 

20,000

 

 

9

 

46010201

CHIEF JUSTICES

 

 

 

50,000

 

 

10

 

46010201

GRAND KHADI

 

 

 

20,000

 

 

11

 

46010201

HIGH COURT JUDGES

 

 

 

30,000

 

 

12

 

 

46010201

HIGH RANKING JUDICIAL OFFICERS

 

 

 

20,000

 

 

14

 

46010201

EDUCATION LEVY OF ALL LOCAL GOVT CHAIRMEN

3,000

 

 

50,000

 

 

15

 

46010201

ALL LOCAL GOVERNMENT VICE CHAIRMEN

2,000

 

 

30,000

 

 

16.

 

46010201

ALL LOCAL GOVERNMENT SECRETARIES

2,000

 

 

20,000

 

 

17

 

 

46010201

ALL LOCAL GOVERNMENT COUNCILLORS AND SUPERVISORS

2,000

 

 

10,000

 

 

 

 

   

 

 

 

 

 

18

 

46010201

SPEAKER HOUSE OF ASSEMBLY

5,000

 

 

50,000

 

 

19

46010201

DEPUTY SPEAKER

 

 

 

40,000

 

 

20

46010201

MAJORITY LEADER

 

 

 

 

 

 

21

46010201

CHIEF WHIP

4,000

 

 

40,000

 

 

22

46010201

MINORITY LEADER

4,000

 

 

40,000

 

 

23

 

46010201

PERMANENT SECRETARY/CLERK OF THE HOUSE

3,000

 

 

30,000

 

 

 

 

 

 

 

 

 

 

 

 

22.

46010201

MINORITY LEADER

4,000

 

 

30,,000

 

 

 

 

   

 

 

 

 

 

 

 

   

 

 

 

 

 

23.

 

46010201

PERMANENT SECRETARIES

3,000

 

 

20,000

 

 

 

 

   

 

 

 

 

 

 

                                   

 


 

ARTICLE XII:

BORNO STATE HOUSING CORPORATION

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)MONTHLY

REVENUE CODE

1.

12020803

RENT 1 BR 202

RENT 2 BR 202                               

1,800

2,300

 

LAW OF BORNO STATE NO. 41 SECTION 12, SUB SECTION 7

 

 

 

4000

 

                              6250  

 

 

2.

 

12020803

RENT 1 BR 303

2,500

 

 

4,000

 

 

 

RENT 4 BR 303

6,000

 

 

16,000

 

 

3.

 

12020803

RENT 1 BR 505

2,000

 

 

4,000

 

 

 

12020803

RENT 2 BR 505

2,500

 

 

6,250

 

 

4.

 

12020803

RENT 1 BR 777

2,000

 

 

4,000

 

 

 

RENT 2 BR 777

2,500

 

 

6,200

 

 

 

RENT 3 BR 777

3,000

 

 

8,000

 

 

 

RENT 4 BR 777

6,000

 

 

16,000

 

 

6.

12020804

SHOP 303 SINGLE

2,000

 

 

8,300

 

 

 

SHOP 303 DOUBLE

4,167

 

 

10,000

 

 

7.

12020804

SHOP RSC SINGLE

1,800

 

 

4,200

 

 

12020804

SHOP RSC DOUBLE

3,600

 

 

8,300

 

 

12020804

1 BAY

3,750

 

 

3,750

 

 

 

 

 

 

 

 

 

 

12020804

 2BAY

5,417

 

 

7,500

 

 

12020804

3 BAY

2,500

 

 

10,000

 

 

 

 

 

 

 

 

 

 

8.

12020804

SHOP MGISSC SINGLE

2,500

 

 

4,200

 

 

12020804

SHOP MGISSC DOUBLE

4,167

 

 

6,250

 

 

ARTICLE XIII:

BORNO STATE SCHOLARSHIP BOARD

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

1.     

 

12020616

SALES OF SCHOLARSHIP FORMS

150

 

 

 

 

250

 

 

ARTICLE XIV:

BORNO STATE UNIVERSAL BASIC EDUCATION BOARD

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

1.

12020417

REGISTRATION OF CONTRACTORS

 

SUBEB ACT OF 2005

 

 

 

 

 

1,000,000-7,000,000

30,000

 

 

30,000

 

 

 

7,100,000-15,000,000

50,000

 

 

50,000

 

 

 

15,100-,000 & ABOVE

70,000

 

 

70,000

 

2.

 

 

12020432

REGISTRATION AND RENEWAL OF PRIVATE SCHOOLS

 

 

 

 

 

 

12020432

NURSERY

100,000

 

 

100,000

 

 

12020432

PRIMARY

150,000

 

 

150,000

 

 

12020432

SECONDARY

200,000

 

 

200,000

 

 

3.

12020465

RENEWAL

 

 

 

 

 

 

12020465

NURSERY

50,000

 

 

50,000

 

 

12020465

PRIMARY

50,000

 

 

50,000

 

 

12020465

SECONDARY

50,000

 

 

50,000

 

 

 

ARTICLE XV:

BORNO STATE URBAN PLANNING DEVELOPMENT BOARD

 

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

TITLE

PROPOSED RATE (N)

 

 

1.     

22020603

RESIDENTIAL

 

BORNO STATE URBAN DEVELOPMENT LAW 2000 NO. 1

 

 

 

 

 

22020603

                  LOW DENSITY

150/M2

               

       350/M2

 

 

 

22020603

                  MEDIUM DENSITY

100/M2

 

200/M2

 

 

 

22020603

                  HIGH DENSITY

50/M2

 

150/M2

 

 

2.

12020804

COMMERCIAL

 

 

 

 

 

 

 

12020804

             LIGHT DENSITY

350/M2

 

 

200-300/M2

 

 

 

12020804

             HIGH COMMERCIAL

350/M2

 

 

250-300/M2

 

 

 

12020804

             LIGHT (NEIGHBOUR)

350/M2

 

 

100-1500/M2

 

 

 

12020804

             HEAVY CPD

350/M2

 

 

250-500/M2

 

 

 

3.

12020804

INDUSTRIAL

 

 

 

 

 

 

 

12020804

                             LIGHT

250/M2

 

 

200/M2

 

 

 

12020804

                             MEDIUM

250/M2

 

 

300/M2

 

 

 

12020804

                             HEAVY

250/M2

 

 

400/M2

 

 

 

4.

120204

FENCING

 

                   

 

 

 

 

 

120204

                  LOW DENSITY

50/M2

 

 

10,000/M2

 

 

 

120204

                  MEDIUM

50/M2

 

 

7,000/M2

 

 

 

5.

120204

SETTLEMENT FEES

 

 

 

 

 

 

 

120204

LAND VALUE IMP CONVERSION

 

 

 

 

 

 

 

120204

EROSION

 

 

 

 

 

 

 

120204

LOW DENSITY CONVERSION

NIL

 

 

20,000/M2

 

 

 

120204

MEDIUM DENSITY

NIL

 

 

20,000/M2

 

 

 

120204

HIGH DENSITY

NIL

 

 

20,000/M2

 

 

 

 

 

 

 

 

 

 

 

6.

23020113

AGRICULTURAL

NIL

 

 

20,000/HC

 

 

 

23020113

METROPOLITAN

NIL

 

 

20,000/HC

 

 

 

12020618

POULTRY

NIL

 

 

20,000/HC

 

 

 

12020618

MIXED FARMING

NIL

 

 

20,000/HC

 

 

 

12020618

ORCHARD

NIL

 

 

20,000/HC

 

 

 

12020618

ACCULTURATION

NIL

 

 

15,000/HC

 

 

 

7.

23020113

INDUSTRIAL

250/M2

 

 

20,000/HC

 

 

 

23020113

INDUSTRIAL (DIRECT)

250/M2

 

 

20,000/HC

 

 

 

23020113

LARGE SCALE

250/M2

 

 

20,000/HC

 

 

 

23020113

SMALL SCALE

250/M2

 

 

20,000/HC

 

 

 

8.

 

ADOPTION/PRESENTATION OF LAYOUT PLANS FOR LOCAL GOVERNMENT

 

URP LAW NO. 88 SEC.21 SS L &M

 

 

 

 

 

 

LOW DENSITY

NIL

 

 

5,000/PLOT

 

 

 

 

MEDIUM DENSITY

NIL

 

 

3,000/PLOT

 

 

 

 

HIGH DENSITY

NIL

 

 

2,000/PLOT

 

 

 

9.

 

220207

PRIVATE CONSULTANTS

 

 

 

 

 

 

 

 

LOW DENSITY

NIL

 

 

5,000/PLOT

 

 

 

 

MEDIUM DENSITY

NIL

 

 

3,000/PLOT

 

 

 

 

HIGH DENSITY

NIL

 

 

2,000/PLOT

 

 

 

 

 

LEVY CHARGE

 

 

 

 

 

 

 

 

LEVY FOR CON.

50,000

 

 

 

 

 

 

10.

 

320101

BUILDING WITHOUT APPROVAL

 

 

 

4X FEE CHARGEABLE

 

 

11.

 

320101

LEVY FOR CONTRAVENTION

 

 

 

2X FEE CHARGEABLE

 

 

12.

 

320101

ALTERATION/RENOVATION

 

 

 

 

 

 

 

 

REGISTRATION OF EXISTING BUILDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13.

 

320101

COMMERCIAL MINOR

 

 

 

 

 

 

 

 

DIRECT

NIL

 

 

15,000/M2

 

 

 

 

CONVERSION

NIL

 

 

15,000/M2

 

 

 

14.

320101

INDUSTRIAL

 

 

 

 

 

 

 

 

LARGE SCALE

NIL

 

 

15,000/M2

 

 

 

 

SMALL SCALE

NIL

 

 

15,000/M2

 

 

 

15.

320101

Commercial

 

 

 

 

 

 

 

 

COMMERCIAL DIRECT

NIL

 

 

2/M2 ABOVE 900M2

 

 

16.

 

320101

CONVERSION

NIL

 

 

2/M2 ABOVE 900M2

 

 

17.

 

320101

MAJOR COMMERCIAL

NIL

 

 

15,000/HC

 

 

 

18.

12020422

ROAD CUTTING

 

 

 

 

 

 

 

 

LATERITE

NIL

 

 

2,000/M2

 

 

 

 

SURVEY DRESSING

NIL

 

 

3,000/M2

 

 

 

 

ASPHALT ROAD CUTTING

 

 

 

20,000/M2

 

 

 

 

INTERLOCKING

 

 

 

3,500/M2

 

 

 

 

JUNCTION CUTTING

 

 

 

2,500/M2

 

 

 

19.

12020422

FENCING

 

 

 

 

 

 

 

 

HIGH DENSITY

50

 

 

500/M2

 

 

 

20.

12020422

COMMERCIAL

 

 

 

 

 

 

 

 

COMMERCE

-

 

 

205,000/M2

 

 

 

 

AGRICULTURE

-

 

 

10,000/M2

 

 

 

 

INDUSTRY

-

 

 

30,000/M2

 

 

 

21.

12020422

SECONDARY/TERTIARY

 

 

 

 

 

 

 

 

SCHOOL

10,000

 

 

200/M2

 

 

 

 

TERTIARY SCHOOLS

10,000

 

 

200/M2

 

 

 

22.

12020105

RADIO/TV

NIL

 

 

200/M2

 

 

 

 

RADIO/TV

NIL

 

 

150/M2

 

 

 

 

VIEWING CENTER

 

 

 

 

 

 

 

23.

22021009

SPORT COMPLEX

 

 

 

150/M2

 

 

 

 

MAJOR ROADS

 

 

 

 

 

 

 

24.

12020463

LEVY

 

 

 

 

 

 

 

 

EARTH ROAD

NIL

 

 

50,000/ROAD

 

 

 

 

SURFACE DRESSING

 

 

 

50,000/ROAD

 

 

 

 

ASPHALT ROAD

 

 

 

70,000/ROAD

 

 

 

 

INTERLOCKING

 

 

 

1,000/M2

 

 

 

 

WATER BOARDS

 

 

 

10,000/ROAD

 

 

 

25.

120204

BETTERMENT FEES

 

 

 

 

 

 

 

 

RESIDENTIAL

 

 

 

 

 

 

 

 

LOW DENSITY

NIL

 

 

10,000/M2

 

 

 

 

MEDIUM DENSITY

NIL

 

 

7,500/M2

 

 

 

 

HIGH DENSITY

NIL

 

 

5,000/M2

 

 

 

26.

12020461

PUBLIC CONVENIENCE

 

 

 

 

 

 

 

 

WITHIN MARKET

 

 

 

5,000/M2

 

 

 

 

MOTOR PARKS

 

 

 

5,000/M2

 

 

 

 

OTHER PLACES

 

 

 

5,000/M2

 

 

 

27.

22021009

SPORTS COMPLEX

 

 

 

 

 

 

 

 

MINOR ROAD

 

 

 

100/M2

 

 

 

28.

12020458

GSM MAST

 

 

 

 

 

 

 

 

APPLICATION

 

 

 

50,000/M2

 

 

 

 

APPROVAL

 

 

 

500,000/M2

 

 

 

 

ANNUAL RENEWAL

 

 

 

 

 

 

 

 

OPTIC FIBRE

500/M2

 

 

250,000/M2

 

 

 

 

SITE LOCATION PLAN

100,000/M2

 

 

150,000/M2

 

 

29.

12020462

SUPERVISION

100,000/M2

 

 

150,000/M2

 

 

 

 

 

LAW BOARDS

 

 

 

 

 

 

30.

12020462

UNIPOLE

50,000/M2

 

 

100,000/M2

 

 

 

 

GANTRIC

100,000/M2

 

 

250,000/M2

 

 

31.

 

SUPER 48 SHEETS

20,000/M2

 

 

50,000/M2

 

 

 

32.

12020462

COMMERCIAL M

 

 

 

 

 

 

 

 

DIRECT

 

 

 

15,000/M2

 

 

 

 

CONVERSION

 

 

 

15,000/M2

 

 

 

 

 

 

 

 

 

 

 

 

ARTICLE XVI:

KANO MOTOR PARK AND MARKET AUTHORITY

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCES

PROPOSED RATE

REVENUE CODE

REMARKS

1.    

12020450

GATE/SHOP TICKET

TRICYCLE NAPEP

20

BORNO STATE MOITOR PARK EDICT NO. 150E 1999 GAZETTE

20

 

 

 

 

 

 

 

 

 

2.    

12020450

TRICYCLE PICK UP

50

50

 

 

 

 

 

 

 

 

 

3.    

12020450

TAXI EXIT

100

100

 

 

 

 

 

 

 

 

 

4.    

12020450

BUSES EXIT

100

100

 

 

 

 

 

 

 

 

 

5.    

12020450

PICK UP/VAN

100

100

 

 

 

 

 

 

 

 

 

6.    

12020450

MINI TRUCK EXIT

300

300

 

 

 

 

 

 

 

 

 

7.    

12020450

MINI TRUCK ENTRY

300

300

 

 

 

 

 

 

 

 

 

8.    

12020450

TRUCK/TRAILER ENTRY

1,000

         1,000                 

 

 

 

 

 

 

 

 

 

9.    

12020450

TRAILER EXIT

1,000

1,000

 

 

 

 

 

 

 

 

 

10.                  

12020450

LUXURIOUS BUSES EXIT

3,000

3,000

 

 

 

 

 

 

 

 

 

11.                  

12020450

LUXURIOUS BUSES ENTRY

1,000

1,000

 

 

 

 

 

 

 

 

 

12.                  

12020450

MINI SHOP

150

150

 

 

 

 

 

 

 

 

 

13.                  

12020450

STANDARD SHOP

200

200

 

 

 

 

 

 

 

 

 

14.                  

12020450

WAREHOUSE MINI

5,000

5,000

 

 

 

 

 

 

 

 

 

15.                  

12020450

WAR HOUSE STANDARD

6,000

6,000

 

 

 

 

 

 

 

 

 

16.                  

12020450

PROCESSING FEE

500

500

 

 

 

 

 

 

 

 

 

17.                  

12020450

DEVELOPMENT LEVY

500

500

 

 

 

 

 

 

 

 

 

 


 

ARTICLE XVII:

OFFICE OF THE STATE AUDITOR-GENERAL FOR LOCAL GOVERNMENTS

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

1.

 

 

12020444

AUDITORS REGISTRATION AND RENEWAL

15,000

BORNO STATE LAW NO. 39 OF 2014

 

 

 

20,000

 

 

 

 

 

 

 

 

 

 

 

 


 

ARTICLE

XVIII:,

MONDAY MARKET COMPANY LIMITED

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

1.

 

STALLES/SHOP RATE

 

 

 

 

 

 

SLAP

500 MONTHLY

 

 

1,500/MONTH

 

12020804

SLAP SP

800 MONTHLY

 

 

2,400/MONTH

 

 

SEMI PERM

1,000

 

 

3,000/MONTH

 

 

TEMPORARY

400

 

 

1,200/MONTH

 

 

C1

600

 

 

1,800/MONTH

 

 

C2

700

 

 

2,100/MONTH

 

 

C3

1,000

 

 

3,000/MONTH

 

 

C15P

1,000

 

 

3,000/MONTH

 

 

2.

 

GATE TAKINGS

 

 

 

 

 

12020450

TICKETS

20

 

 

50

 

 

OFF LOADINGS

1,000

 

 

3,000

 

 

3.

 

OTHERS

 

 

 

 

 

12020449

BANKS

5,500,000

 

 

5,500,000

 

 

LAW BOARDS

1,400,000

 

 

1,400,000

 

 

TOILET

1,000,000

 

 

1,000,000

 

 

ARTICLE XIX:

OFFICE OF THE STATE AUDITOR-GENERAL

 

S/N

ECONOMIC CODE

REVENUE TITLE

CURRENT RATE (N)

LEGAL SOURCE

PROPOSED TITLE

PROPOSED RATE (N)

 

 

1.

 

 

 

 

12020444

REGISTRATION OF AUDIT FIRMS

 

 

 

 

10,000

SECTION 3 (iii) of constitution of the federal republic of Nigeria 1999 as amended

 

20,000

 

 

 

2.

 

 

12020444

RENEWAL OF ANNUAL REGISTRATION BY AUDIT FIRMS

5,000

 

 

10,000

 

 

 

ARTICLE XX:

MINISTRY OF WATER RESOURCES

Water Tariff Table: proposed Review of rates

CODE

DESCRIPTION

CURRENT TARRIF (N)

PROPOSED REVIEW BY COMMITTEE (N)

 

Metered supplies

30.00 per cubic meter

 

M1

Domestic

35.00 per cubic meter

 

M2

Commercial & Industrial

35.00 per cubic meter

 

M3

Hospitals Federal Government

35.00 per cubic meter

 

M4

Secondary School Federal Government

35.00 per cubic meter

 

M5

Tertiary institution Federal Government

35.00 per cubic meter

 

M6

Markets and stadia

35.00 per cubic meter

 

UNMETERED SUPPLIES

F1

Domestic connection within ground water supply area

300.00 per month

 

F2

Domestic connection within surface water supply

300.00 per month

 

F3

Premises with more than one flat

600.00 per month

 

F4

Large compounds

600.00 per month

 

F5

Public stand taps

2,000.00 per month

 

F6

Emirs and chiefs compounds

5,000.00 per month

 

F7

Offices with five rooms and below

2,000.00 per month

 

F8

Offices with six to ten room

5,000.00 per month

 

F9

Offices with more than ten rooms

20,000 per month

 

F10

Federal and State Ministries

30,000.00 per month

 

F11

Recreational centers (parks, clubs, theaters etc)

2,000.00 per month

 

F12

Hotels with boarding facilities

2,500.00 per month

 

F13

Hotels with single chalets

100.00 per chalet

 

F14

Hotels with double chalets

200.00 per chalet

 

F15

Standard restaurant

1,000 per month

 

F16

Semi standard restaurant

500.00 per month

 

F17

Small roadside restaurant

300.00 per month

 

F18

Mechanical workshop etc

500.00 per month

 

F19

Laundry

1,000.00 per month

 

F20

Bakery house

1,000.00 per month

 

F21

Motor park

2,000.00 per month

 

F22

Power house

20,000.00 per month

 

F23

Power house sub-station

10,000.00 per month

 

ARMY AND PARAMILITARY FORMATION

F24

Senior/Rank and file

4,000.00 per month

 

F25

Borehole royalty fees

450.00 per month

 

F26

Medical health center

2,000 per month

 

F27

Workshop and offices

5,000 per month

 

F28

Brig. Maimalari Day Secondary School

5,000 per month

 

F29

Residential house

5,000 per month

 

C1

Houses with more than ten rooms a& above

4,000.00 per month

 

C2

Multiple houses with reservoir

1,000.00 per month

 

C3

Houses attached with shopping complex

1,000.00 per month

 

F30

Primary school Government

500.00 per month

 

E31

Secondary School State Government

2,000.00 per month

 

F32

Tertiary institution State Government

2,000.00 per month

 

F33

Day school private

1,000.00 per month

 

F34

Boarding school private

1,000.00 per month

 

F35

Hospital state government

2,000.00 per month

 

F36

Hospital private 4-5 beds

1,000.00 per month

 

F37

Hospitals private with six beds above 5 beds

2,000.00 per month

 

F38

Prison toilets, Bath etc

1,000.00 per month

 

F39

Public toilets, baths etc

1,000.00 per month

 

F40

Manual block making industry

1,500.00 per month

 

F41

Mechanized block making industry

3,000.00 per month

 

F42

Car wash

2,000.00 per month

 

F43

Construction site (institutions, companies etc)

25,000.00 per month

 

F44

Construction sites f4 bedrooms flat & above

3,000.00 per month

 

F45

Construction sites three rooms and below

2,500 per month

 

F46

Construction sites renovation

1,500 per month

 

F47

Cattle troughs

1,000 per month

 

F48

Finance houses

3,000 per month

 

F49

Petrol filling stations

1,000 per month

 

F50

Hair dressing saloons

500 per month

 

F51

Slaughter house

10,000 per month

 

F52

Photographic houses

500 per month

 

F53

Tannery manual

1,000 per month

 

F54

Tannery mechanized

2,000 per month

 

F55

Packaged water producers (pure water)

 

 

 

OTHER CHARGES

 

 

K1

New connection/alteration fee

2,000 per month

 

K2

Re-connection fee

1,000 per month

 

K3

Re-connection fee commercial

2,000 per month

 

K4

Annual borehole royalty fee

7,000 per month

 

K5

Water tanker government

2,000 per month

 

K6

Water tanker commercial

3,000 per month

 

 


SCHEDULE 4

TAXES, LEVIES, FEES, CHARGES AND RATES COLLECTABLE BY LOCAL GOVERNMENTS

ARTICLE I:

HARMONISED LOCAL GOVERNMENT REVENUE

S/N

REVENUE

RECOMMENDED RATES (N)

 

 

URBAN WARD

SEMI-URBAN WARD

RURAL WARD

1.

SHOPS AND KIOSK RATES

 

 

 

 

LARGE (10SQM AND ABOVE)

20,000.00

-

10,000.00

 

MEDIUM (6SQM-9.99SQM)

10,000.00

-

3,000.00

 

SMALL (5.99SQM AND BELOW)

5,000.00

-

2,000.00

 

CONTAINERIZES SHOP (BIG)

10,000.00

-

3,000.00

 

CONTAINERIZED SHOP (SMALL)

5,000.00

-

2,000.00

 

DISTRIBUTOR OUTLET

50,000.00

-

20,000.00

2.

WORKSHOP PERMITS AND SHOP/STORE FEES FOR ARTIST/ CARPENTERS, MECHANICS.

5,000.00

-

1,500.00

 

BOOKSHOPS SELLING FEES

10,000.00

-

3,000.00

 

WELDING MACHINE WORKSHOP FEES

50,000.00

-

5,000.00

 

PANEL BEATERS WORKSHOP FEES

50,000.00

-

5,000.00

 

CLOTH DYERS WORKSHOP FEES

5,000.00

-

2,000.00

 

BREAD AND BAKERY SHOP FEES

5,000.00

-

2,000.00

 

CORN MILL WORKSHOP FEES

10,000.00

-

3,000.00

 

GOLD SMITH WORKSHOP FEES

3,000.00

-

2,000.00

 

CARPENTRY WORKSHOP FEES

20,000.00

-

3,000.00

 

 

 

-

 

 

PHOTOSTAT WORKSHOP FEES

10,000.00

-

2,000.00

 

TYPING INSTITUTE WORKSHOP FEES

5,000.00

-

2,000.00

 

CAKE SELLERS SHOP FEES

10,000.00

-

2,000.00

 

TEA AND BREAD SELLER SHOP FEES

2,000.00

-

1,000.00

 

WATCH REPAIRERS SHOPS FEES

2,000.00

-

1,000.00

 

ROASTED MEAT SHOPS SELLERS FEES

10,000.00

-

3,000.00

 

LEATHER WORK WORKSHOP FEES

5,000.00

-

1,000.00

 

KEROSENE DEALERS SHOP FEES

30,000.00

-

3,000.00

 

SEWING MACHINE/ TAILORING SHOP FEES

5,000.00

-

1,000.00

 

RADIO/TV MECHANIC SHOP FEES

5,000.00

-

2,000.00

 

PAINTING/SPRAYING AND SIGNS SHOP FEES

5,000.00

-

2,000.00

 

MOBILE SELLERS SHOP FEES

20,000.00

-

2,000.00

 

MOBILE PROMOTION SALES FEES

20,000.00

-

2,000.00

 

CEMENT SHOP/DEALER FEES

10,000.00

-

2,000.00

 

RAFFLE/CALENDAR/GAMES FEES

20,000.00

-

10,000.00

 

BLACKSMITH WORKSHOP/HOUSE FEES

3,000.00

-

2,000.00

 

PROCESSING FEES FOR CINEMA HOUSE

10,000.00

-

5,000.00

 

PATIENT MEDICINE STORE FEES

20,000.00

-

3,000.00

 

COMPUTER BUSINESS CENTER FEES

20,000.00

-

2,000.00

 

COMPUTER SCHOOLS/INSTITUTE REGISTRATION FEES

10,000.00

-

2,000.00

 

COMPUTER SALES STORE/ SHOP FEES

50,000.00

-

10,000.00

 

SPARE PARTS SELLERS STORE FEES

5,000.00

-

5,000.00

 

SPARE PARTS DEALERS STORES FEES

10,000.00

-

2,000.00

 

CAR WASH BUSINESS CENTER FEES

10,000.00

-

2,000.00

 

BATTERY CHARGING SHOP FEES

3,000.00

-

2,000.00

 

BARBING SALOON SHOP FEES

5,000.00

-

2,000.00

 

IRON AND RODE SELLERS/ STORES

50,000.00

-

2,000.00

 

SPORTS EQUIPMENTS SHOP/STORE

5,000.00

-

2,000.00

 

OFFICE EQUIPMENT SHOP/STORE

5,000.00

-

2,000.00

 

VULCANIZER SHOP FEES

2,000.00

-

1,000.00

 

WOMEN/MEN WEARS SELLERS/STORE FEES

5,000.00

-

1,000.00

 

HAIR DRESSING SALOON SHOP FEES

5,000.00

-

1,000.00

 

TRADE FEES

5,000.00

-

5,000.00

 

BATHING HOUSE FEES

24,000.00

-

2,000.00

3

TENEMENT AND PROPERTY RATE COMMERCIAL

 

 

 

 

BANKS

200,000.00

-

100,000.00

 

COMPANIES

250,000.00

-

150,000.00

 

HOTELS LODGING

200,000.00

-

20,000.00

 

PRIVATE HOSPITAL/CLINICS

200,000.00

-

20,000.00

 

FILLING STATIONS

50,000.00

-

20,000.00

 

PURE WATER HOUSES

10,000.00

-

5,000.00

 

PRIVATE SCHOOLS

150,000.00

-

50,000.00

 

MEDICAL LABORATORIES

50,000.00

-

5,000.00

 

SHOPPING PLAZAS

200,000.00

-

20,000.00

 

CURRIER HOUSE

100,000.00

-

1,000.00

 

LPG GAS DEPOTS

50,000.00

-

2,000.00

 

SUPER MARKET

200,000.00

-

5,000.00

 

WARE HOUSE/PARKING STORES

100,000.00

-

20,000.00

 

BUILDING MATERIALS

50,000.00

-

5,000.00

 

PAINT DEPOTS

50,000.00

-

10,000.00

 

TIMBER SELLERS

50,000.00

-

10,000.00

 

GROUNDNUT OIL MILL

20,000.00

-

10,000.00

4

SLAUGHTER SLAB FEES

 

-

 

 

ABATTOIR LICENCE FEES

5,000.00

-

2,000.00

 

COW, CAMEL SLAUGHTER PER HEAD FEES

500.00

-

500.00

 

GOAT/SHEEP SLAUGHTER PER HEAD FEES

300.00

-

200.00

 

DRIED MEAT/FISH LICENCE FEES

10,000.00

-

2,000.00

 

FISH PERMIT LICENCE FEES

10,000.00

-

5,000.00

5

ENTERTAINMENT FEES

 

-

 

 

CINEMATOGRAPHY FEES

-

-

-

 

NOISE CONTROL FEES

10,000.00

-

5,000.00

6

RADIO AND TV LICENCE FEES

 

 

 

 

RESIDENTIAL RADIO AND TV FEES

2000.00

-

5000.00

 

VEHICLE RADIO FEES (WHERE THE VEHICLE IS REGISTERED)

1000.00

-

500.00

7

MARRIAGE REGISTRATION (ACT) FEES

 

 

 

 

MARRIAGE CERTIFICATES FEES

5,000.00

-

1,000.00

 

DEATH REGISTRATION FEES

1,000.00

-

500.00

 

DISPENSARY AND MATERNITY FEES

1,000.00

-

200.00

8

NAMING OF STREET REGISTRATION

 

 

 

9

RIGHT OF OCCUPANCY IN LOCAL GOVT. AREA

 

 

 

 

APPROVAL OF BUILDING SITE PLAN FEES

100,000.00

-

5,000.00

 

COMMISSION ON TRANSFER OF PLOT

20,000.00

-

5,000.00

10

MARKET ROADS AND LEVIES

 

 

 

 

COWS/CAMEL LOADING FEES

10,000.00

-

5,000.00

 

SHEEP/GOAT LOADING FEES

5,000.00

-

3,000.00

 

DISINFECTION OF PRODUCE FEES

2,500.00

-

2,000.00

 

PETTY TRADER LICENCE FEE

2,000.00

-

1000.00

11

MOTOR PARK GATE FEES

1,000.00

-

500.00

 

TRUCKS, LORRIES, TANKERS FEES

5,000.00

-

100.00

 

BUSES, PICK-UP FEES PER ANNUM

3,000.00

-

2,000.00

 

SEASONAL MARKET PER ANNUM (PER BAGS)

500.00

-

200.00

 

MARKET HAWKERS DAILY/WEEKLY FEES

100.00

-

500.00

 

PERMANENT STALL FEES

24,000.00

-

12,000.00

 

TRICYCLES MACHINES FEES

500.00

-

3,000.00

12

DOMESTIC ANIMALS

 

 

 

 

CATTLE DEALER LICENSE

10,000.00

-

5,000.00

 

PET LICENSE FEE

5,000.00

-

500.00

 

ANIMAL HEALTH CERTIFICATE

5,000.00

-

500.00

13

BICYCLES/CANOES/CARTS

 

-

 

 

BICYCLES LICENSE FEES

1,000.00

-

500.00

 

CANOES LICENSE FEES

5,000.00

-

1,000.00

 

WHEEL BARROW/CARTS FEES

500.00

-

300.00

 

GOAT/SHEEP FEES

200.00

-

100.00

14

CATTLE TAX

 

 

 

 

CATTLE/CAMEL TAX FEES

500.00

-

300.00

 

OTHER LIVESTOCKS

5,000.00

-

200.00

15

SIGN BOARD ADVERT PERMIT FEES

 

-

 

 

MOBILE SALES PROMOTION

20,000.00

-

5,000.00

 

DIRECTIONAL SIGN BOARD FEES

5,000.00

-

2,000.00

 

ELECTRIC DESIGN ADVERT PER FACE FEES

2,000.00

-

1,000.00

 

WALL PRINT ADVERTISEMENT PER SIDE FEES

5,000.00

-

5,000.00

 

LAWBOARDS, UNIPOLES AND EYE CATCHERS

10,000.00

-

5,000.00

 

MARKETS ROADS SHOW PERMITS

5,000.00

-

2,000.00

 

DIGITALIZED BOARDS

50,000.00

-

10,000.00

 

NATIONAL SIGNBOARD FEES

50,000.00

-

10,000.00

16

PUBLIC CONVENIENCE SEWAGE & REFUSE FEE DISPOSAL

 

 

 

 

DISLODGEMENT OF SEPTIC TANK

20,000.00

-

5,000.00

 

SANITATION FEE (RESIDENTIAL)

500.00

-

1,000.00

 

NIGHT SOIL DISPOSAL

2,000.00

-

500.00

 

REGISTRATION OF SEPTIC TANK

20,000.00

-

5,000.00

 

BATHING HOUSE

50,000.00

-

5,000.00

17

WRONG PARKING CHARGES

 

 

 

 

TOWING OF VEHICLES FEES

10,000.00

-

2,000.00

18

OTHER LEVIES AND FEES

 

 

 

 

CONTRACT REGISTRATION FEES

100,000.00

-

50,000.00

 

CONTRACT TENDER FEES

100,000.00

-

50,000.00

 

CONTRACT PROCESSING FEES

20,000.00

-

10,000.00

 

SURFACE TANK AND KEROSENE FEES

10,000.00

-

5,000.00

 

TIMBER SELLERS

20,000.00

-

5,000.00

 

GROUNDNUTS OIL MILL

50,000.00

-

5,000.00

 

PAINT DEPOT

100,000.00

-

10,000.00

 

HUNTING PERMIT

5,000.00

-

1,000.00

 

RENEWAL OF FISH LICENSE

5,000.00

-

3,000.00

 

VETERINARY CLINIC FEES

50,000.00

-

2,000.00

 

CHICKEN AND EGG DEALERS FEES

20,000.00

-

1,000.00

 

LIVE STOCK DEALERS FEES/PERMIT

20,000.00

-

5,000.00

 

IRRIGATION FEES

2,000.00

-

2,000.00

 

CATTLE DEALER LICENSE

10,000.00

-

5,000.00

 

GUM ARABIC DEALERS PERMIT FEES

10,000.00

-

2,000.00

 

DANE GUN LICENSE FEES

5,000.00

-

2,000.00

 

DOG LICENSE FEES (PET)

2,000.00

-

1,000.00

 

HUNTING PERMIT FEES

5,000.00

-

2,000.00

 

PRODUCE BUYING FEES

10,000.00

-

200.00

 

ANIMAL HEALTH CERTIFICATE FEES

5,000.00

-

500.00

 

BUTCHERS PERMIT FEES

50,000.00

-

2,000.00

 

REGISTRATION OF MEAT VAN FEES

1,000.00

-

500.00

 

SMOKED FISH LICENSES

10,000.00

-

3,000.00

 

HOTEL FOOD PERMITS (FOR RESTAURANT, BAKERIES AND OTHER PLACES WHERE FOOD ARE SOLD)

25,000.00

-

5,000.00

 

SALES OF IMPROVED SEEDS AND CHEMICALS FEES

5,000.00

-

2,000.00

 

SALES OF JOURNALS AND PUBLICATIONS FEES

10,000.00

-

5,000.00

 

ESTABLISHMENT OF RELIGIOUS CENTERS

5,000.00

-

2,000.00