Service Overview

Internal Generated Revenue (IGR) is essential for funding development projects, improving public services, and sustaining day‑to‑day governance in Lagos Island Local Council Area. By strengthening local revenue systems, expanding the tax base, and promoting transparent collection processes, the council supports steady growth, improved infrastructure, and better community welfare.

Key Revenue Sources

Below are major IGR channels—including levies, rates, and other revenue streams that support local development.

1. Rates

• Tenement rates from residential, commercial, and industrial properties
• Business premises rates for shops, offices, and enterprise centers
• Market stall rates and kiosk occupancy charges
• Commercial signage and outdoor advertisement rates

2. Levies

• Environmental sanitation levies for households and businesses
• Waste disposal and refuse collection levies
• Motor park and garage levies for union operations
• Slaughter slab/abattoir levies
• Licensing fees for food handlers, event centers, and hospitality businesses
• Building plan approval levies and certification fees

3. Taxes & Fees

• Local economic development taxes
• Radio/television license fees (where applicable)
• Local government tax for artisans, traders, and micro‑enterprises
• Parking fees and municipal road usage permits

4. Fines & Penalties

• Sanitation law violation fines
• Traffic and parking violation penalties (in partnership with relevant agencies)
• Penalties for illegal structures, unapproved constructions, or environmental offenses

5. Business & Commercial Revenue

• Revenue from council‑owned markets and shopping complexes
• Rent from council halls, event centers, and recreational venues
• Fees for telecommunication masts, billboards, and right‑of‑way access
• Revenue from local tourism and cultural event permits

6. Licensing & Permits

• Trade permits and operational licenses for SMEs
• Hawkers' permits and street vendor registration
• Liquor license fees for bars, lounges, and hospitality establishments
• Transportation licensing for operators (tricycle, motorcycle, shuttle buses)

7. Public Utility Charges

• Water supply service fees (where applicable)
• Public toilet usage fees
• Street lighting contributions for designated zones

8. Service‑Based Revenue

• Fees for waste evacuation services (bulk waste, commercial waste)
• Consultation and inspection fees for health, environment, and building departments
• Marriage registry fees and issuance of official documents (birth, death, residence certificates)

9. Public‑Private Partnership (PPP) Contributions

• Royalties from PPP‑managed facilities such as markets, parks, and car parks
• Revenue‑sharing agreements on community development projects
• Franchise agreements with local service providers

10. Fines from Economic & Social Activities

• Non‑compliance fines for trading outside designated areas
• Penalties for noise pollution and unlawful public disturbances

Strategic Revenue Improvement Measures

• Digitalization of revenue collection to reduce leakages
• Identification and enumeration of taxable properties and businesses
• Partnership with market associations and community leaders
• Public sensitization on the importance of paying levies and rates
• Training revenue officers on accountability and professional conduct
• Fair compliance enforcement supported by task force teams

Why IGR Matters to the Public

• Better roads, drainage, schools, and markets are funded by local revenue
• Consistent revenue reduces dependence on external funding
• Transparency builds trust and improves compliance
• Strong IGR systems drive development, job creation, and better services