74 Radio, Television and Electronic Signal Tax

(1) There is imposed a Radio, Television and Electronic Signal Tax on owners and Users of Devices or Equipment capable receiving Radio and Television Broadcast Content in the State and shall include Mobile Phone Devices.

(2) The Devices or Equipment capable of receiving Radio and Television Broadcast Content stated in sub-section (1) of this Section includes:

a. Satellite Broadcast Platform;

b. Telecommunication/Internet Broadcast Platform;

c. Digital Set Box or similar Device;

d. Motor Vehicle or Tricycle with Broadcast Equipment; and

e. Mobile Phone Devices.

(3) All Operators or Owners of Satellite, Internet, Telecommunication and Digital Set Box Broadcast Platforms, Electronic Equipment Sales and Service Providers, Motor Vehicle or Tricycle Registration and Licensing Platforms, shall act as Collecting Agents of the Service for the purpose of deducting and remitting to the Service, all Radio, Television and Electronic Signal Taxes at the point of Licensing, Subscription or Registration of their Services by Customers.

(4) The Fees chargeable are as prescribed in the Second Schedule to this Law.