Part XXVIII — Bye-Law No. 27 — 16th May 2022
Community Tax, Development Levy & Allied Matters
Annual community tax and development levy requirements for residents and businesses in Bwari Area Council
Community Tax/Rates, Development Levy & Allied Matters — Bye-Law No. 27
Part XXVIII — Bwari Area Council — 16th May 2022It shall be an offence for persons, companies, corporate bodies, organizations, establishments or institutions (other than civil servants) that reside within the Area Council to fail to pay Annual Community Tax/Rates and Development Levy and obtain a receipt from the Area Council.
Key Provisions
Collection, renewal, and enforcement- A receipt is obtained on application upon payment of the Rates/Levies prescribed in the First Schedule of this Bye-Law.
- Payment is for the relevant year and expires on the 31st December of the same year.
- Residents have until 31st March of the current year to renew payment; after which the maximum amount in the schedule shall apply.
- Assessment of rates/levies shall be based on location or residence of the payer.
- Where payment has not been made, the Area Council may on a Court order seal the premises of the defaulter (company, institution, etc.).
- A defaulter shall pay twice the amount ordinarily payable; persons convicted may be liable to six months imprisonment.
- No person after the First Quarter of any year shall be entitled to any benefit from the Area Council without proof of payment.
"Person(s)" includes a human being of 18 years and above, and any business entity with a registered office or branch within the jurisdiction of the Area Council.
Category A — Multinational Companies
Annual Rates| Establishment | Minimum (₦) | Maximum (₦) |
|---|---|---|
| Construction Companies | 1,500,000.00 | 3,000,000.00 |
| Oil and Gas Companies | 2,500,000.00 | 5,000,000.00 |
| Manufacturing Companies | 750,000.00 | 1,500,000.00 |
| Consultancy Firms | 750,000.00 | 1,500,000.00 |
| Marine | 1,750,000.00 | 3,500,000.00 |
| Quarries | 1,000,000.00 | 2,000,000.00 |
| Warehouse/Depot/Showroom/Departmental Store | 750,000.00 | 1,500,000.00 |
| Workshop/Yard | 1,000,000.00 | 2,000,000.00 |
| Trailer/Heavy Duty/Equipment/Industrial Park | 1,500,000.00 | 3,000,000.00 |
| Courier Company/Delivery Service Agent | 250,000.00 | 500,000.00 |
Category B — National Companies
Annual Rates| Establishment | Minimum (₦) | Maximum (₦) |
|---|---|---|
| Commercial Banks | 500,000.00 | 1,000,000.00 |
| Construction Companies | 500,000.00 | 1,000,000.00 |
| Oil & Gas Companies | 1,000,000.00 | 2,000,000.00 |
| Mortgage Banks | 250,000.00 | 500,000.00 |
| Manufacturing Companies | 250,000.00 | 500,000.00 |
| Micro Finance Banks | 125,000.00 | 250,000.00 |
| Power Distribution Companies (DISCOs) | 1,250,000.00 | 2,500,000.00 |
| Quarries | 1,000,000.00 | 2,000,000.00 |
| Media Houses (Electronic) | 750,000.00 | 1,500,000.00 |
| Insurance Companies | 75,000.00 | 150,000.00 |
| Bureau de Change | 100,000.00 | 200,000.00 |
| Petrol Stations | 100,000.00 | 200,000.00 |
| Petrol Stations (Mega) | 200,000.00 | 400,000.00 |
| Furniture Warehouses/Showrooms | 250,000.00 | 500,000.00 |
| Private Schools | 100,000.00 | 200,000.00 |
| Farms/Facilities (excl. local/peasant farmers) | 250,000.00 | 500,000.00 |
| Warehouse/Depot/Showroom | 250,000.00 | 500,000.00 |
| Workshop/Yard | 100,000.00 | 200,000.00 |
| Courier Company/Delivery Service Agent | 100,000.00 | 200,000.00 |
Category C — Hotels, Clinics & Commercial Premises
Annual Rates| Establishment | Minimum (₦) | Maximum (₦) |
|---|---|---|
| Guest Houses/Motels | 25,000.00 | 50,000.00 |
| Hotels (5 Star) | 750,000.00 | 1,500,000.00 |
| Hotels (4 Star) | 500,000.00 | 1,000,000.00 |
| Hotels (3 Star) | 350,000.00 | 700,000.00 |
| Hotels (2 Star) | 250,000.00 | 500,000.00 |
| Hotels (Ordinary) | 200,000.00 | 400,000.00 |
| Private Clinic/Hospital | 100,000.00 | 200,000.00 |
| Eatery/Restaurant | 150,000.00 | 300,000.00 |
| Shop/Offices | 50,000.00 | 100,000.00 |
| Bakery/Confectioneries | 100,000.00 | 200,000.00 |
| Bottle/Pure Water Company/Factory | 50,000.00 | 100,000.00 |
Category D — Communication Mast (GSM Provider)
| Size | Rate (₦) |
|---|---|
| Large | 3,500,000.00 |
| Medium | 2,500,000.00 |
| Small | 1,500,000.00 |
Category E — Residential
Annual Community Tax Rates| Type | Minimum (₦) | Maximum (₦) |
|---|---|---|
| Mansion | 150,000.00 | 300,000.00 |
| Duplex | 30,000.00 | 60,000.00 |
| Flat | 15,000.00 | 35,000.00 |
| Bungalow | 10,000.00 | 20,000.00 |
| Self-Contain Apartment | 3,000.00 | 6,000.00 |
| One and Two Bedroom | 3,000.00 | 6,000.00 |
Exemption List
Categories exempt from Community Tax/Rates and Development Levy Federal, State & Local Government Employees
Apprentices
Paramedics
Public not on leave
Construction industry employees
Military personnel & security corps (not private)
Religious Leaders, Civic Groups, NGOs
Persons with no means of livelihood
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