Plateau State Law Library Demo
Plateau State Revenue (Consolidation) Law, 2017.

Seventh Schedule Clause 114(2)

LOCAL GOVERNMENT TAX RATES SCHEDULE- COLLECTABLE BY LOCAL GOVERNMENT COUNCILS
LOCAL GOVERNMENT TAX RATES SCHEDULE
S/N REVENUE HEAD URBAN (N) SEMI URBAN (N) RURAL (N)
1 SHOP RATE 30000 21000 15000
A Large Shops (10sqm and above) 15000 10500 7500
B Medium Shops (6sqm - 9.99sqm) 7500 5250 3750
C Small Shops (5.99sqm and below 5000 3500 2500
D Kiosk Rate 5000 3500 2500
E Container/Temporary Shop 5000 3500 2500
F Workshop Permit for Atisans (Carpenters, Mechanic, Vulcanizers) 5000 3500 2500
2 TENEMENT RATES/GROUND RENT PRIVATE AND COMMERCIAL PROPERTY
A Private: - residential
Big 10000 7000 5000
Medium 7500 5250 3750
Small 5000 3500 2500
B Commercial
Big 500000 350000 250000
Medium 300000 210000 150000
Small 150000 105000 75000
3 SLAUGHTER SLAB FEE
Abattoir License Fees 3000 2100 1500
Cow/Camel Slaughter Per Head 500 350 250
Goat/Sheep Slaughter Per Head 200 140 100
4 MERRIMENT AND ROAD CLOSURE LEVIES
A Entertainment Fees 5000 3500 2500
B Noise Control 5000 3500 2500
5 FOOD LICENSES PERMIT (FOR RESTAURANTS, BAKERIES AND OTHER PLACE WHERE FOOD IS SOLD
A Large 20000 14000 10000
Renewal Fee 10000 7000 5000
B Medium 15000 10500 7500
Renewal 5000 3500 2500
C Small 10000 7000 5000
Revenue 2000 1400 1000
6 MARRIAGE, BIRTH AND DEATH REGISTRATION FEES
Marriage Registration Fees 5000 3500 2500
Customary Marriage Fees 5000 3500 2500
Marriage Certificates Fees 5000 3500 2500
Birth Registration Fees 1000 700 500
Death Registration Certification Fees 500 350 250
Indigene Letter 500 350 250
7 CUSTOMARY RIGHT OF OCCUPANCY
Commercial 20000 14000 10000
Residential 15000 10500 7500
8 MARKET RATES &LEVIES
Permanent Stalls (Per annum) 15000 10500 7500
Block Stalls and Lock - up Shops (Per annum) 30000 21000 15000
Seasonal Markets (Per bag/Heap by all LGCs 100 All LGCs
Market Hawkers (daily) all LGCs 50 All LGCs
Market Hawkers (weekly) all LGCs 50 All LGCs
9 MOTOR PARK LEVIES
A Entrance Fees (Gate): Trucks, Lorries, Tankers, Buses, Pick Up Vans, Center all LGCs 300 All LGCs
B Loading fees(per trip) 6000 All LGCs
C Tricycle 100 All LGCs
D Motorcycle 50 All LGCs
E J5 & P/UP 1500 All LGCs
10 Bicycle, Truck, Canoe, Wheelbarrow and Cart Fees
A Bicycle License 300 All LGCs
B Canoe License 500 All LGCs
C Wheelbarrow/Cart Fee 300 All LGCs
11 DOMESTIC ANIMAL LICENSE FEES
Dog License 500 All LGCs
Loading fee 6000 All LGCs
12 CATTLE LEVY
A

Cow/Cattle (Jangali)

(Kara)

100

500

 All LGCs
B

Goat/Sheet (Jangali)

(Kara)

50

300

 All LGCs
C

Others(Jangali)

(Kara)

300

50

 All LGCs
D Impounding/Dislodging of Animals Fine 5000 All LGCs
13 RELIGIOUS PLACES ESTABLISHMENT PERMIT FEES
A Establishment of Religious Centers Fees all LGCs 10000 7000 5000
14 SIGN BOARD (SIGNAGE) AND ADVERT PERMIT FEES
A Mobile Sale Promotion Fees 1000 700 500
B Directional Signboard Fees 2000 1400 1000
C Electric Design Advert Per Face 5000 3500 2500
D Wall Print Advert Per Side Fee 4000 2800 2000
E Billboards Unipoles/Eye 150000 105000 75000
F Market Road Show Permit 10000 7000 5000
G Digital Boards 10000 7000 5000
S/N REVENUE HEAD URBAN SEMI URBAN RUTAL
15 PUBLIC CONVENIENCE, SEWAGE AND REFUSE DISPOSAL FEES AND BATHING HOUSE LICENSE
A Registration of Septic Tanks Operators (Annually) 5000 3500 2500
B Refuse Disposal (Residential) 3000 2100 1500
C Refuse Disposal (Commercial) 5000 3500 2500
16

Naming of Streets

Renewal after two years

100000

10000

70000

7000

50000

5000
17 Wrong Parking Charges/Towing of Vehicles Fees 5000 3500 2500
18 Forestry Per Tree all LGC Exploitation/Trimming of Trees 500 All LGCs
19 Off & On Liquor License fee 10000 7500 5000
20 Radio and Television License fee 1000 700 500
21 Vehicle/Equipment Hiring Service Per Day 25000