Subscribe to our monthly Newsletter
Federal High Court rules on validity of the Hotel Occupancy and Restaurant Consumption Law and Regulations
The Federal High Court, sitting in Lagos State, recently delivered judgment in the case of The Registered Trustees of Hotels and Managers Association of Lagos (RTHMAL) v. Attorney General of Lagos State & Federal Inland Revenue Service (FIRS). It ruled on the validity or otherwise of the Hotel Occupancy and Restaurant Consumption (HORC) Laws and Regulations passed by the Lagos State legislature. It held that the HORC Law of Lagos State is a legal and binding law as Lagos state is vested with the statutory authority to impose consumption tax on all Hotels and Restaurants within the State.
© copyright 2023. All RIghts Reserved