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Nigeria Market Report
When it comes to licensing, in theory at least, gambling operators are licensed at the national level and in the state where they
choose to operate; although this has been the cause of increasing friction between the federal licensing board and state run boards.
FEDERAL AND STATE REGULATION While the National Lottery Regulatory Commission (NLRC) oversees gambling activities on a federal level, Nigeria is a fed- eration, which means the 36 states have considerable independence and say in matters related to gambling. In addition to federal rules and regulations the industry is also regulated by various state level regulatory agencies and governed by laws passed by different states. Te terms of gaming licences can therefore differ between states as they are determined by the respective state gambling regulator. Gambling tax rates are also decided by the state regulatory authority. Some states such as Federal Capital Territory, and Abuja, are yet to regulate the industry. However the majority of Nigerian states have their own lottery boards that oversee betting activities within their borders, while states without dedicated gambling boards regulate the industry through their own internal tax revenue services. Several states are in the process of updating their gambling
laws. In Edo State, the Internal Revenue Service (EIRS) concluded arrangements in 2021 to regulate the street lottery business, online betting, lotto, and other gaming activities following the enactment of the Edo Gaming Law in 2020. In Lagos State, the Casino and Gaming Law, initially enacted in 2004, was amended in 2008 and again in 2021. Te latest amendment was signed into law by Governor Babajide Sanwo- Olu, resulting in the Lagos State Lotteries and Gaming Authority Law, 2021. Tis law was enacted to regulate all gaming activities in Lagos State and to consolidate the laws and agencies overseeing these activities. It also established the Lagos State Lotteries and Gaming Authority (LSLGA), which is responsible for licensing and regulating lotteries and lottery operators, as well as other gaming activities and their operators. Te Authority's regulatory scope extends to virtual and online activities. Te currently rec-
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ognised gaming categories include casino, bingo, sports betting and lottery games. When it comes to licensing, in theory at least, gambling
operators are licensed at the national level and in the state where they choose to operate; although this has been the cause of increasing friction between the federal licensing board and state run boards. Indeed there is increasing resistance from some state regulators who do not acknowledge federal licenses issued by the NLRC. Te ongoing conflict between the NLRC and state regulators has escalated to the Supreme Court, with arguments over whether operators with federal licenses also need to acquire state licenses. Tensions have been running high between authorities in Lagos and the Lottery Regulatory Commission for some time now. In October 2023 the NLRC criticised the claim that some betting companies in Nigeria were unlicensed after the Lagos Lottery and Gaming Authority claimed that 43 companies were operating illegally. Te NLRC stated that companies such as Msport, Afribet, Bangbet, Betwazobia, and 15 others had legitimate licenses to operate in the country. Te NLRC argued that the publication by the Lagos state regulator warning against these companies could be detrimental to the gaming industry's growth overall. In fact the gaming industry in 2022 was dominated by the
ongoing dispute over jurisdiction between the NLRC and various state government agencies. Court cases have resulted in victories for both the Federal Government and state governments with the LSLGA in particular railing against federal interference. In November, a ruling by Justice Atinuke Ipaye of the High Court of Lagos State, declared that the Federal Government lacked the authority to issue licenses and regulate lotteries and gaming within the states. Additionally, there has been a debate regarding double taxation,
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