Nigeria Tax Alert: July 2013

The debate on the constitutionality of the Lagos State Hotel Licensing Law 2003 (and its amendment) and the Hotel Occupancy and Restaurant Consumption Law 2009 enacted by Lagos State has been finally laid to rest by the Supreme Court on 19 July 2013.

The Hotel Licensing Law and the 2010 amendment established the Lagos State Hotel Licensing Authority (“LSHLA”) and made other provisions for the licensing of hotels. It further empowered Lagos State to make laws to regulate, standardise and grade tourism operations which was previously the exclusive preserve of a federal government agency, the Nigerian Tourism Development Corporation (“NTDC”).