LOCAL GOVERNMENT LEVIES LAW (APPROVED COLLECTION) LAW OF LAGOS STATE

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LIST OF LAWS OF LAGOS, [ALPHABETICAL]  

LOCAL GOVERNMENT LEVIES (APPROVED COLLECTION) LAW

ARRANGEMENT OF SECTIONS

1.       Authority to collect levies

2.       Demand Notice

3.       State Joint Revenue Committee to Harmonise rates

4.       Information to be displayed in Revenue Offices

5.       Assessment and collection of levies

6.       Appointment of Revenue Agents

7.       Prohibition of unauthorised staff or agent

8.       Identification badges and cards

9.       Evidence of authorisation

10.     Prohibition of road closures and road blocks

11.     Offences and penalties

12.     Liability of Defaulters, Directors, Managers or Employees

13.     Other fees, penalties and user charges

14.     Interpretation

15.     Citation and Commencement

SCHEDULE

LOCAL GOVERNMENT LEVIES (APPROVED COLLECTION) LAW

A LAW TO PRESCRIBE THE LEVIES THAT MAY BE COLLECTED BY LOCAL GOVERNMENT COUNCILS / LOCAL GOVERNMENT COUNCIL DEVELOPMENT AUTHORITIES IN LAGOS STATE, REGULATE THE ADMINISTRATION OF SUCH LEVIES AND FOR CONNECTED PURPOSES  

[Commencement]                    [12th July 2010]                                                

1.      Authority to Collect Levies

(1)     From the commencement of this Law, Local Government Authorities in the State shall be the collecting authority of levies listed in the Schedule to this Law.

(2)     Subject to the powers of the Lagos State House of Assembly to make Laws for the finance and functions of Local Government Councils/Local Government Council Development Authorities in the State, the Commissioner may amend the Schedule to this Law upon the advice of the State Joint Revenue Committee and by Order Published in the Gazette.

(3)     Subject to Section 13 of this Law, no levy shall be collected by or on behalf of any Local Government Authority in the State unless it is specified in the Schedule to this Law.

LAWS OF LAGOS STATE

LAWS OF THE FEDERAL REPUBLIC OF NIGERIA