LAGOS STATE HOTEL OCCUPANCY AND RESTAURANT CONSUMPTION LAW

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LIST OF LAWS OF LAGOS, [ALPHABETICAL]  

HOTEL OCCUPANCY AND RESTAURANT CONSUMPTION LAW

ARRANGEMENT OF SECTIONS

1.       Imposition of tax

2.       The Rate of Tax

3.       Collection of Tax

4.       Administration

5.       Registration

6.       Report and Remittance

7.       Access to Books and Records

8.       Payment of Estimated Amount

9.       Regulations

10.     Interest on Remittance

11.     Penalties

12.     Tax collection on Determination or transfer of Business

13.     Appeal Process

14.     Jurisdiction of Court

15.     Power to Distrain for Non-payment of Tax

16.     Exemption from Sales Tax Law

17.     Interprétation

18.     Citation and Commencement

HOTEL OCCUPANCY AND RESTAURANT CONSUMPTION LAW

A LAW TO IMPOSE TAX ON GOODS AND SERVICES CONSUMED IN HOTELS, RESTAURANTS AND EVENTS CENTRES WITHIN THE TERRITORY OF LAGOS STATE

[Commencement]                                                           [22nd June 2009]

THE LAGOS STATE HOUSE OF ASSEMBLY ENACTS AS FOLLOWS:

1.      Imposition of Tax

(1)     A tax is imposed on any person (referred to in this Law as “the Consumer”) who—

(a)     pays for the use or possession or for the right to the use or possession of any hotel, hotel facility or events centre; or

(b)     purchases consumable goods or services in any restaurant whether or not located within a hotel in Lagos State.

(2)     The amount tor which this tax applies shall be the total cost of facilities, consumable or personal services supplied to a consumer in, by or on behalf of the hotel, restaurant or events centre.

LAWS OF LAGOS STATE

LAWS OF THE FEDERAL REPUBLIC OF NIGERIA