Very soon we won't be able to sneeze without parting away with some money. Nigeria is gradually becoming like the UK and Lagos is setting the pace.

ndu_chucks: @OP, go and pay these officials the N5,000. You will spend much more than that and suffer in many other ways, otherwise. If you can find a lawyer relative of yours who can represent you for free, then pursue the case but note that you will be blacklisted by your LGA - trust me, you don't need the headache.

Yoruba people talks say, eni ale mu ni an le idi mo (na woman wey weak, corrupt boy dey take prick rob her yansh inside packed bus - mean woman go slap am ) N5,000 no reach money wey you fit blow at a sitting for bukka.

Giving them this money is like we are encouraging them,the amount is not the problem now,all these trash need to be stop.@ the poster dont give them kobo,though i dont how strong you are when it come to hullabaloo

Those guys are placed on daily/weekly target which they must meet. Some of them are employed on contract basis. So they must bring in dough by fair or foul means. One hungry and tired looking guy came to my house on hot afternoon claiming that the ministry of internal revenue has a record showing that my landlord registered a business using our address and therefore he wanted to see evidence of whatever tax payment bla-bla. I called the landlord (not resident in Lagos) and he laughed, saying a company was indeed registered over 30yrs ago but he never really operated from that address for one day! Meaning that the ministry went through the archives and dug out that information which they now want to use to their advantage.EKO O NI BAJE O

Yes, a colleague just confirmed that it is mandatory in Lagos State to obtain permit from and pay to your local govt when you hold party (small or big) even within your compound! hehehe!!!

Poster please pay up your levy because it is 100 percent legal to collect money for any public merriment or road closure by the local government authority in nigeria.

blank: Sorry to burst your bubble but it is a legal fee by the LGA.

Permit fee for private entertainment and merriment in public places
(excluding roads and streets).

See the bolded ma!

Here is the link to the law and you can find it in part 3 number 13


http://www.proshareng.com/articles/2157/New-Lagos-State-Local-Government-Approved-TaxesLevies-Law-

hmm. . . . merriment and celebration fee? How big of a party are we talking? Overflow into the streets kind of party? Or small get-togethers as well? How did the authorities find out about the party? Was it the noise that attracted them?

ndu_chucks: @OP, go and pay these officials the N5,000. You will spend much more than that and suffer in many other ways, otherwise. If you can find a lawyer relative of yours who can represent you for free, then pursue the case but note that you will be blacklisted by your LGA - trust me, you don't need the headache.

Yoruba people talks say, eni ale mu ni an le idi mo (na woman wey weak, corrupt boy dey take prick rob her yansh inside packed bus - mean woman go slap am ) N5,000 no reach money wey you fit blow at a sitting for bukka.

What a crap? After people will wonder why we're still where we are.

Not everything is about how much you spend, and not everybody like compromising their self-belief. I would be happier spending 50k in fighting this kind of act and be victorious, than giving them the 5k and compromise my self-belief.

New Lagos State Local Government Approved Taxes/Levies Law
« on: October 15, 2010, 12:42:45 PM »




Legal News

Effective 1st September 2010, the Honourable Minister for the Federal Ministry of Commerce and Industry has, in the exercise of his duties as provided for in Section 45(1)(e) of the Trademarks Act, approved an upward review of the fees charged for Trademark, Patent and Design registrations at the Trademark, Patent and Designs Registry.


INTRODUCTION

The controversy over the division of the taxing powers of the three tiers of government with the resulting multiple taxation thereof remains unabated in a Nigerian economy that seeks to improve and encourage existing businesses while attracting new direct foreign investments. Cases of the indiscriminate imposition of taxes and levies particularly by the local government councils, who are left with the least revenue from the federation account, remain abound.

To address the above problem and assist businesses, the Lagos State Government recently passed into law, the Local Government Levies (Approved Collection List) Law to among other things:- (a) prescribe the levies that can be imposed and collected by Local Government Councils in Lagos State and (b) to regulate the administration of such prescribed levies in Lagos State.

The effort of the Lagos State Government, through the above mentioned law, is to address complaints, especially from the private sector, over the unlawful collection of levies with the resulting multiple taxation, and also to address various superior Courts of record decisions that held that the existing local government laws, on levies that were collected by some Local Governments in the country, were unconstitutional, null and void.

This Alert will provide you with a synopsis of one of such Superior Courts of record decisions on this vexed issue with a further synopsis on the provisions of the new Lagos State Local Government Levies (Approved Collection List) Law which took effect from 12th July 2010.

1st Synopsis – Eti-Osa Local Government v. Rufus Jegede & Anor - CA/L/453/2002.

The Respondent in this appeal, at the Lower Court, challenged the competence of the Appellant Local Government Council to make a law imposing taxes and levies that are outside the provisions of the Fourth Schedule to the 1999 Constitution and also outside the provisions of Part 111 of the Taxes and Levies (Approved List for Collection) Act, 1998. The Lower Court held that the Appellant Local Government Council had no legislative powers of its own to impose or determine taxes and levies which are outside the enabling 1998 Taxes and Levies (Approved List for Collection) Law. Where however there exist some residual legislative power to collect certain taxes and levies, such residual legislative power must be exercised in conformity with the provisions of the 1998 Federal law, i.e. the Taxes and Levies (Approved List for Collection) Act, 1998.

The Appellant was dissatisfied with the decision of the Lower State High Court and appealed, as was its right, to the Court of Appeal. The Court of Appeal, in its unanimous decision, upheld the decision of the lower State High Court and held that the inherent power of any tier of government to legislate on and impose any form of tax or levy cannot be left at large, or at the whim and caprice of any tier of government, but according to the existing laws of the Federal Republic of Nigeria. The Court of Appeal also, obiter dictum, reiterated the age long principle that “...... over taxation resulting from lessez-affaire tax doctrine could be counter productive.”

2nd Synopsis - Lagos State Local Government Approved Levies for Collection Law, 2010

This Law authorises all Local Government Councils with their Local Government Development Authorities or any other administrative unit established by Law at the local government level of the State to collect any of the following levies which are enumerated in the Schedule to this Law:-

(1) Shops and kiosks rates.
(2) Approved open market levy.
(3) Tenement rates.
(4) Licensing fee for sale of liquor.
(5) Slaughter slab license fee in abattoirs under local government control.
(6) Marriage, birth and death registration fees.
(7) Street naming registration fee.
(Cool Motor Park levy (Including Motor cycles and Tri-cycles).
(9) Parking fee on local government streets or roads as may be approved by
the State Government.
(10) Domestic animal licence fee (Excluding poultry farmers).
(11) Licence fees for bicycles, trucks, canoes, wheelbarrows and charts
(other than a mechanically propelled trucks).
(12) Radio and Television licence fee (excluding radio and television in
motor vehicles, transmitters and other communication equipment)
(13) Public convenience, sewage and refuse disposal fees.
(14) Cemetery and burial ground permit fee.
(15) Permit fee for private entertainment and merriment in public places
(excluding roads and streets).
(16) Wharf landing fees.

Subject to Section 13 of this law, no levy shall be charged and collected by a Local Government Area or by a Local Government Development Authority save or except for the levies enumerated above.

To ensure that the disparity or differences in the rates of the levies charged by each Local Government Authority in comparison to other Local Government Authorities is minimised, the State Joint Revenue Committee is enjoined to carry out a periodic review of the rates charged and issue directives that will seek to harmonise the rates as closely as possible to each Local Government Authority’s area as possible.

To further ensure transparency, which leads to greater tax compliance, each Local Government Revenue Committee is enjoined to publish at a conspicuous place in all revenue offices of the Local Government Authority, a chart of the approved list of levies with the applicable rates, and the expected time of payment of these levies.

To address the controversy over the appointment of private tax consultants, this law requires that private tax consultants can only be engaged by a local authority where such an authority does not have the personnel with appropriate knowledge or skill to optimally administer the levy or where two or more local authorities by mutual agreement, delegate the authority to administer any levy to a common private tax consultant whether or not the position of such a private tax consultant is established by a law of the Lagos State Government.

The collection of the scheduled approved levies by any other unauthorised person shall be unlawful and punishable under this Law, as highlighted hereunder.

This Law further seeks to make unlawful the erection of road blocks and road closures by any Local Government official purportedly for the purpose of collecting the approved list of levies.

OFFENCES

Any person who collects or attempts to collect any levy that is not listed in the Schedule to this Law or does so without due authority and identification, or mounts a road block, or causes a road or street to be closed for the purpose of collecting any levy commits an offence and shall be liable on conviction to pay a fine of N500,000.00 (Five Hundred Thousand Naira) only or to imprisonment for a term of three (3) years or to both the fine and the term of imprisonment.

It is equally an offence for any person or agency to demand from any other person an amount in excess of the applicable levy or to fail to remit the revenue collected when due, or who withholds such revenue for his own use, or renders a false return or defrauds any person or embezzles any money or steals or misuses Local Government Authority documents, or compromises on the assessment or collection of any levy, or commits any of these offences which shall on conviction attract a penalty of five hundred percent (500%) of the sum in question and a term of imprisonment for three (3) years.

Where the offending person is armed with an offensive weapon or causes injury to any officer or authorised agent of the Local Government Authority in the performance of their duties, this offence on conviction attracts a term of imprisonment of three (3) years. Where injury results from this felony, the term of imprisonment on conviction is five (5) years. Aiding and abetting the contravention of the provisions of this Law attracts a fine equivalent to 400% (Four Hundred Percent) of the sum in question and imprisonment for a term of two (2) years. The impersonation of the character of an authorised revenue agent shall in addition to any other punishment enumerated herein attract a fine of Two Hundred and Fifty Thousand Naira (N250,000) or a term of imprisonment of three years or to both the fine and the term of imprisonment.

Conclusion

There is a rather curious provision at the end of the Lagos State Local Government Levies (Approved Collection List) Law, 2010 and this is Section13. Section 13 of this Law provides as follows: “Nothing in this Law shall be construed as prohibiting a Local Government Authority from enforcing penalties stipulated for breach of its bye-laws or charging fees as may be approved by the State Joint Revenue Committee for the use of the Local Government properties, public utilities established and maintained by the Local Government or Services rendered by the Local Government or its officials to particular individual and organisation.

The commendable effort of this law to bring clarity and certainty to what taxes and levies Local Government Authorities are permitted to collect in Lagos State may be compromised by the above Section 13 of this same Law.
Section 13 does not follow the decision in the decision of Eti-Osa Local Government Area v. Rufus Jegede (supra) where the Court of Appeal held that the taxing power of any tier of government cannot be left at large or at the whim and caprice of any tier of Government but according to the provisions of the 1999 Constitution and the 1998 Taxes and Levies (Approved List For Collection) Act. The amendment or outright expunging of Section 13 of this law is highly therefore recommended.

The second comment must be that save for Section 13 of this Law, it is not immediately discernable what new practical mechanism are in place or will be put in place to re-orientate the correct implementation of this Law in Lagos State to serve as an equitable model for other States in the federation, to emulate.


DISCLAIMER NOTICE: This Legal Alert is a free educational material, for your general information and enlightenment ONLY. This Alert, by itself, does not create a Client/Attorney relationship. Recipients are therefore advised to seek professional legal counselling to their specific situations when they do arise. Questions, comments, criticisms, suggestions, new ideas, contributions, etc are always welcomed. This Legal Alert is protected by Intellectual Property Law and Regulations and is reproduced by Proshare Nigeria Limited under permission for the Proshare online investment community. Oserogho & Associates [contactus@oseroghoassociates.com]
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culled from proshare

I just read through the link someone posted. The "law" says "Permit fee for private entertainment and merriment in public places". The question to ask is this "where did the birthday party take place?", if it took place in your compound "is your compound a public place?". But i think it could be another thing entirely if you had loud speakers on.

Emperoh:

Can't you guys read?
This was held INSIDE HIS COMPOUND.
How does this translate to[b] PUBLIC[/b]

The law is very clear, one is for closing the streets and roads and while the other is for private entertainment in public places. Your compound is a public facility as it is not restricted to you solely but shared with other tenants.

Authorities or any other administrative unit established by Law at the local government level of the State to collect any of the following levies which are enumerated in the Schedule to this Law:-

(1) Shops and kiosks rates.
(2) Approved open market levy.
(3) Tenement rates.
(4) Licensing fee for sale of liquor.
(5) Slaughter slab license fee in abattoirs under local government control.
(6) Marriage, birth and death registration fees.
(7) Street naming registration fee.
( Motor Park levy (Including Motor cycles and Tri-cycles).
(9) Parking fee on local government streets or roads as may be approved by
the State Government.
(10) Domestic animal licence fee (Excluding poultry farmers).
(11) Licence fees for bicycles, trucks, canoes, wheelbarrows and charts
(other than a mechanically propelled trucks).
(12) Radio and Television licence fee (excluding radio and television in
motor vehicles, transmitters and other communication equipment)
(13) Public convenience, sewage and refuse disposal fees.
(14) Cemetery and burial ground permit fee.
(15) Permit fee for private entertainment and merriment in public places
(excluding roads and streets).
(16) Wharf landing fees.

Subject to Section 13 of this law, no levy shall be charged and collected by a Local Government Area or by a Local Government Development Authority save or except for the levies enumerated above.

aguiyi: ^^^ just like that?

in our own case, we requested for account number and insisted on paying into the govt account directly. the cheque is still with us as the account number given is that of ministry of environment and not health

Yea! I agree with that. Demand for the LG account and pay into their account if at all you must pay.

don't mile with them just be serious minded about it and insist on paying into their account.

pretend as if you don't know that what they are doing is illegal. and if they insist that you must pay cash, then tell them that you'll go and pay it at alahusa, into the state govt.'s account and bring them the receipt. i bet you they will never come to meet you as gain.

be serious minded o. and don't show any emotions

Bontee:

The law is very clear, one is for closing the streets and roads and while the other is for private entertainment in public places. Your compound is a public facility as it is not restricted to you solely but shared with other tenants.

He may as well pay to his co-tenants (who are presumably disturbed)or better still, the landlord who spent money in building the house! Yeye Law!

By the way, what is the penalty for not effecting payment? Will the house be locked up? To whom was the demand notice even addressed to, how did the authority know the name of the person that held the party? So LG staff roam the streets (open and hidden) snooping for places where 'o wa mbe' is taking place, ehn! I can bet the guy who later brought the notice did 'mo-gbo-mo-branch as at the party, sat down among the invited guests, ate jollof rice and chiken, washed it down with coke!! and later reported the poster to the authority!

Emperoh:

Permit fee for private entertainment and merriment in public places
(excluding roads and streets).

See the bolded ma!

Have we said different things?

Was he not having a private entertainment in his compound?
Anyways, they also made provision for merriment in public places in case he wants to claim that the compound is a public place.

Emperoh:

Can't you guys read?
This was held INSIDE HIS COMPOUND.
How does this translate to[b] PUBLIC[/b]

i wonder o. some people for this NL need gooogggglllleeee

Merriment n celebration fee! Hah no b small fing,dis 1 no b shoot bird mama fly e mean say we no go d celebrate again na. Oga if u go pay 5k dis tym e mean say wen ur daughter born in 3yrs tym e go b 15tower 2 do her buffday,15k 4 d chid's dedication.nonsense. Who on earth would legalise such nonsense.a dude said its legal,legal in wich state,lga. Was it fools that sat 2 legalise such bullshit? Bro dnt pay up dat money o,imagine paying 4 ........hahahahahahahhahahahah.laf no gree me

BodyKiss:

What a crap? After people will wonder why we're still where we are.

Not everything is about how much you spend, and not everybody like compromising their self-belief. I would be happier spending 50k in fighting this kind of act and be victorious, than giving them the 5k and compromise my self-belief.

Calm down, I'm on your side. If the OP has the resources to fight these thieves, he should. I can assure you that people with such resources would never fall as victims to the thieving LG. A single phone call would have caused whoever delivered the letter, punished severely. If they delivered such a letter to me, I'd go to the LG office and personally slap the guy who orchestrated the theft. Abi you people no dey live for naija ni?

ubazuo: Kakatazz, u get sense at all? Na ur kind na e dey spoil we country. "pay them" u said? U nor get sense o! 4 real, u nor get sense. Instead I go pay that shit, I go spend 1million contest am for court. Useless ppl! 4 Warri here, evn if na say u dey pack enter new apartment, community go com demand money. Any activity wey u dey do,u must pay moni. But we all need to resist all this bullshit na!

U must be blind and an STUPIDD to insult me for no just cause.Did u read my post well at all? I said i dont do bribes but need advice and you are here insulting.You must be demented.

Bontee u read law abi u read loss,u nid google abi u nid goggle,wich kind grammar u d use d confuse ursef sef.u no go calm dwn,hw does his cmpd turn in2 a public place.or he shld pay 4 aving a private entetainment in a private place.nw if he's staying alone widout any tenant maybe he shld compensate d next estate owners,abi.guy jack well o. Bro no even tink am 2 pay dat ewai

yemiofGod:

He may as well pay to his co-tenants (who are presumably disturbed)or better still, the landlord who spent money in building the house! Yeye Law!

By the way, what is the penalty for not effecting payment? Will the house be locked up? To whom was the demand notice even addressed to, how did the authority know the name of the person that held the party? So LG staff roam the streets (open and hidden) snooping for places where 'o wa mbe' is taking place, ehn! I can bet the guy who later brought the notice did 'mo-gbo-mo-branch as at the party, sat down among the invited guests, ate jollof rice and chiken, washed it down with coke!! and later reported the poster to the authority!

LOL!Honestly I am just trying to be happy.It was addressed "to the CELEBRANT".I am a very private person ,pple hardly know me.I go to work very early and get back late at night.Besides I was not the celebrant.

Emperoh: I am wondering at what kind of 'learned' people we have here?
So because they will come and 'harass' you that is why you will give some miscreants money for a private activity?
Chai! I shake my head in amazement!

For me oh, i no go pay, when the note droppers decide to face me, we sort it out.
If them want katakata, we go do am our way. I do rather call police and spend more than that 5k and put the boys in their stead
than give them the money. Next time, if i block street, dem go think 4 times before them venture near my gate.

Guy, if i be you, i go go notify Olokpa. If necessary, settle them and then wait for the guys to show up.
But if in the end, it is proven that this is legal, kindly go and pay into LG account.
If you have the might, u can fight with any NGO to have that law repealed.

My own contribution!

GBAM! Infact, you be Bros.
These are the same people that won't spare a minute to insult an entire state, tribe or the whole country telling the OP to pay and avoid the 'inconvenience'. Yet, they will be on NL 247 telling Nigerians to resist injustice and dis-service doled out by any form of govt or their parastatal.

@OP, don't pay any rubbish, don't go to any station. There is very little they can do. If they want to harass you, storm the LG headquarters and tell them to desist. If you pay today, they'll continue to bring up new offences and you will continue to pay. Remember, IGNORE THEM TILL THEY BECOME HOSTILE, THEN CONFRONT THE LG AND REPORT LIVE TO WAZOBIA AND CHANNELS TV OR ANY CIVIL LiBERTY ORG.

Ds is sad,so lasgidi touts ar nw cmin up wt new moves...wia ar T. A Orji aba boys.

edyza: Bontee u read law abi u read loss,u nid google abi u nid goggle,wich kind grammar u d use d confuse ursef sef.u no go calm dwn,hw does his cmpd turn in2 a public place.or he shld pay 4 aving a private entetainment in a private place.nw if he's staying alone widout any tenant maybe he shld compensate d next estate owners,abi.guy jack well o. Bro no even tink am 2 pay dat ewai

He be like say you no know the drill . . . na to make the law vague for general interpretation abi wetin be your definition of public place wey exclude road and street?. Football field, hall, open space, compound, school, church and mosque na public place na . .hehe . For public shared building, na inside ya house be private place and compound na public place in the eyes of this law. If na you build your house then na private place we go call that one but make them challenge the law for correct interpretation sha.

@OP where in Agege is dt...I live in Iyana Ipaja which is also under d umbrella of Agege L/gvt...I have someone working there And I can help you confirm frm him...5k is nt a big deal thou!

davades: @OP where in Agege is dt...I live in Iyana Ipaja which is also under d umbrella of Agege L/gvt...I have someone working there And I can help you confirm frm him...5k is nt a big deal thou!

Its actually Oko Oba.the funny thing is no account number was written on the paper.I mean legal account number not private.My dear 5k is big money.

davades: @OP where in Agege is dt...I live in Iyana Ipaja which is also under d umbrella of Agege L/gvt...I have someone working there And I can help you confirm frm him...5k is nt a big deal thou!

Please confirm the account number.I do not want personal account numbers please.Anything short of this will be seriously resisted.

Kakatazz:
LOL!Honestly I am just trying to be happy.It was addressed "to the CELEBRANT".I am a very private person ,pple hardly know me.I go to work very early and get back late at night.Besides I was not the celebrant.

Hahaha, 'to the celebrant'!
Whoosaii!

OP, no give any bagger money . . . na thief them be . . . . Don't even allow the promise of intimidation, let you part with your money.

This na [size=14pt]Advanced Legal Omo nile Fee fraud[/size]

5 tawa na big deal to dash thief . . .

Pls don't give them anything because they will not put
that money into Gov Account they will only spend it.
I think for all the people saying you should pay
so you don't get trouble they are right in a way but
at the same time we can't go on like this we need to be able
to know the law and know what it says if they are right or wrong

Exactly wht happened 2 us 2yrs ago. After a litle party inside our cmpound on a sunday, d next day a notice ws drop 4 a payment we must make 4 holdin party. We tore d paper 2 like 3 time. We made enquires and ws told it's only aplicable 2 party held on streets nd nt inside cmpound.
So if they cn show any evidence of u hostin a street party den u ar quilty if nt, NOTHING DEY HAPPEN. Just dat dis is Lagos where anytin can hapen

Merritment fee by any LGA is only legal when you use the street/road. I had a nasty experience last year. After having my sisiter's wedding in my compound, a notice to pay 5k was served to us d following week. I was given a 7-day notice and failure to pay, I should appear before a court,can't remember d name. I was very angry and din't respond. I spoke with an ex-Chancellor and he advised me to give him 1k to see somebody in d Local govt. Got angry d more & was prepared to go to d court. My sister settled d ex- chancellor & nothing happened afterwards. lessoned learned is they do this believing that one will get panicked & pay the money. But If you did not hold any party on the street,after serving you the notice,they will never force you to pay any money.

yemiofGod:

He may as well pay to his co-tenants (who are presumably disturbed)or better still, the landlord who spent money in building the house! Yeye Law!

By the way, what is the penalty for not effecting payment? Will the house be locked up? To whom was the demand notice even addressed to, how did the authority know the name of the person that held the party? So LG staff roam the streets (open and hidden) snooping for places where 'o wa mbe' is taking place, ehn! I can bet the guy who later brought the notice did 'mo-gbo-mo-branch as at the party, sat down among the invited guests, ate jollof rice and chiken, washed it down with coke!! and later reported the poster to the authority!

lmao