| Sub Sector | Location | Annual Levy |
|---|---|---|
| CINEMA HOUSE-OCCASIONAL THEATRE | Nightclubs | ₦20,000 |
| CINEMA HOUSE-OCCASIONAL THEATRE | Cinema house-Occasional Theatre | ₦20,000 |
| CINEMA HOUSES | BRANCH | ₦20,000 |
| CINEMA HOUSES | HEAD OFFICE | ₦20,000 |
| EVENT CENTRES | SMALL | ₦20,000 |
| EVENT CENTRES | MEDIUM | ₦30,000 |
| EVENT CENTRES | LARGE | ₦50,000 |
| HOTELS | Category D - 1 - 5 rooms | ₦20,000 |
| HOTELS | Category C - 6 - 10 rooms | ₦50,000 |
| HOTELS | Category B - 11 - 25 rooms | ₦100,000 |
| HOTELS | Category A - above 25 rooms | ₦150,000 |
| MULTIPURPOSE HALL-EVENTS CENTRE | Category A - above 100 guest | ₦50,000 |
| MULTIPURPOSE HALL-EVENTS CENTRE | Category B - 50-100 guest | ₦30,000 |
| MULTIPURPOSE HALL-EVENTS CENTRE | Category C - below 50 guest | ₦20,000 |
| NIGHT CLUBS | HEAD OFFICE | ₦50,000 |
| NIGHT CLUBS | BRANCH | ₦50,000 |
| RESTAURANT AND BAR | SMALL | ₦20,000 |
| RESTAURANT AND BAR | MEDIUM | ₦30,000 |
| RESTAURANT AND BAR | LARGE | ₦50,000 |
| RESTAURANTS | Category A - above 100 guest | ₦50,000 |
| RESTAURANTS | Category B - 50-100 guest | ₦30,000 |
| RESTAURANTS | Category C - below 50 guest | ₦20,000 |
| SHORT LET,APARTMENTS | HEAD OFFICE | ₦50,000 |
| SHORT LET,APARTMENTS | BRANCH | ₦50,000 |