6. They shall levy and collect taxes on income derived from private houses
and other properties within the State. They shall collect rent on houses and
other properties they own.
7. States shall levy and collect profit, sales, excise and personal income taxes
on income of enterprises owned by the States.
8. Consistent with the provisions sub-Article 3 of Article 98, States shall levy
and collect taxes on income derived from mining operations, and royalties
and land rentals on such operations.
9. They shall determine and collect fees and charges relating to licenses
issued and services rendered by State organs.
10. They shall fix and collect royalty for use of forest resources.
Article 98
Concurrent Power of Taxation
1. The Federal Government and the States shall jointly levy and collect
profit, sales, excise and personal income taxes on enterprises they jointly
establish.
2. They shall jointly levy and collect taxes on the profits of companies and on
dividends due to shareholders.
3. They shall jointly levy and collect taxes on incomes derived from largescale mining and all petroleum and gas operations, and royalties on such
operations.
Article 99
Undesignated Powers of Taxation
The House of the Federation and the House of Peoples’ Representatives shall, in a
joint session, determine by a two-thirds majority vote on the exercise of powers of
taxation which have not been specifically provided for in the Constitution.
Article 100
Directives on Taxation
1. In exercising their taxing powers, Sates and the Federal Government shall
ensure that any tax is related to the source of revenue taxed and that it is
determined following proper considerations.
2. They shall ensure that the tax does not adversely affect their relationship
and that the rate and amount of taxes shall be commensurate with services
the taxes help deliver.
3. Neither States nor the Federal Government shall levy and collect taxes on
each other’s property unless it is a profit-making enterprise.