| Sub Sector | Location | Annual Levy |
|---|---|---|
| GAS PLANT | HEAD OFFICE | ₦50,000 |
| GAS PLANT | BRANCH | ₦30,000 |
| LIQUEFIED PETROLEUM GAS | New LPG filling station | ₦50,000 |
| LIQUEFIED PETROLEUM GAS | Major distributors | ₦30,000 |
| LIQUEFIED PETROLEUM GAS | Local distributors | ₦20,000 |
| OIL SERVICING | HEAD OFFICE | ₦100,000 |
| OIL SERVICING | BRANCH | ₦30,000 |
| PETROL STATION | Category A | ₦50,000 |
| PETROL STATION | Category B | ₦30,000 |
| PETROL STATION | Category C | ₦20,000 |
| PETROLEUM MARKETING | HEAD OFFICE | ₦100,000 |
| PETROLEUM MARKETING | BRANCH | ₦30,000 |
| REFINERIES | Category A | ₦1,000,000 |
| REFINERIES | --select building type-- | ₦600,000 |
| REFINERY | HEAD OFFICE | ₦1,000,000 |
| REFINERY | BRANCH | ₦1,000,000 |
| TANK FARM | Category A | ₦400,000 |
| TANK FARM | Category B | ₦300,000 |
| TANK FARM | Category C | ₦200,000 |
| TANK FARM | HEAD OFFICE | ₦200,000 |
| TANK FARM | BRANCH | ₦200,000 |