Delta State Waterways Tax, Control and Licensing of Boats (repeal and Re-enactment) Law, 2022

DELTA STATE WATERWAYS TAX, CONTROL AND LICENSING OF BOATS (REPEAL AND RE- ENACTMENT) LAW, 2022

1. Short Title. This Law may be cited as the Delta State Waterways Tax, Control And Licensing Of Boats (Repeal And Re-Enactment) Law, 2022.

2. Interpretation. In this Law unless the context otherwise requires: "Boat" means any boat or any size of water craft whether or not propelled by mechanical power and includes any canoe, barge, rig, ferry, dredger, e.t.c; "Commissioner" means the Commissioner responsible for Directorate of Transport in the State; "Enforcement" means any act of compelling observance of or compliance with this Law and includes detention, arrest, distrain, prosecution, fines, penalties e.t.c; "Fees" means the amount required for registration, license, fine and any other amount payable by the operator of a boat pursuant to this Law; "FPSO" means Floating Production Storage and offloading (floating boat used by the offshore oil and gas industry for the production and processing of hydrocarbons, and for the storage of oil); "Governor" means the Governor of Delta State of Nigeria; "License" means the permit given by the Commissioner or anyone appointed by him to the operator of a boat; "Licensing Officer" means any person appointed by the Commissioner or any one authorized by him to issue licenses o boat operators; "Load Displacement" means weight of the ship, including cargo, passengers, fuel, water, stores, dunnage and such other items necessary for use on a voyage. These bring the ship down to its "load draft" colloquially known as the "waterline"; "Ministry" means Ministry or Department of Government in charge of Transportation in Delta State; "Operator" means any person Who is in charge of, directs, or controls a ?boat, including the owner, charterer and master; "Registration" means data entering ?which include details of the boat, owner or operator of a boat; "Rig" means a device or piece of equipment designed for a particular purpose that sails; "State" means Delta State of Nigeria; "Sticker" means an adhesive label or notice on a boat after paying the prescribed fees.

3. Declaration of Intra-Inland Waterways. The rivers and their tributaries, distributaries, creeks, lakes, lagoons and all waterways specified in Schedule 1 to this Law are hereby declared intra-inland waterways in the State.

4. Licensing of Boats. (1) The operator of a boat plying wholly or partly the intra-inland waterways in the State shall register and take out a license for such boat in accordance with the provisions of this Law. (2) Any boat that shall remain in the intra-inland waterways of the State beyond ten (10) days shall be registered and licensed in accordance with the provisions of this Law by the boat operator. (3) Every license issued under this Law shall expire on the 31st day of December every year following the date on which it was issued and shall accordingly become renewable on a yearly basis not later than the 10th day of January of the succeeding year. (4) Renewal of a boat license shall be done not later than 10 days after it has become due for renewal and failure to renew within this time shall attract a penalty to be determined from time to time by the Commissioner and to be published in the Delta State of Nigeria Gazette. (5) The application for a license shall be as in Form A in Schedule 2 to this Law. (6) A license granted to any boat owner under this Law shall be in such form as may be approved by the Commissioner, and there shall be paid in respect of such license the fees as prescribed in Form E of Schedule 4 by the Commissioner from time to time and to be published in the Delta State of Nigeria Gazette. (7) Subject to the approval of the Governor, the Commissioner may from time to time, alter or amend the fees prescribed in Form E and such alterations or amendments shall be published in the Delta State of Nigeria Gazette.

5. Registers to be kept. (1) The Ministry shall establish Registration Offices in all littoral Local Government Areas of the State to ensure that all boats plying or operating in the intra-inland waterways of the State are registered and routinely monitored to ensure compliance with this Law. (2) Each Licensing Officer shall keep a Register which shall contain: (a) the name and address of the owner of every boat registered and licensed by him; (b) a description of the boat; (c) the number of the licence issued and the date issued; and (d) the number of persons that the boat may carry (if any).

6. Loss of License. If the owner of a boat loses his license, he may obtain a copy thereof from the Licensing Officer upon the payment by him of a prescribed fee.

7. Plying Fees. (1) Without prejudice to registration and renewal fees, the Owners or Operators of all boats operating within the intra-inland waterways in the State shall pay daily operational/plying fees as provided for under this Law. (2) The daily plying fees charged on all categories of boats shall be a stated in Schedule 4 to this Law or any other rates as shall from time to time be prescribed by the Commissioner.

8. Local Content Plan. (1) Without prejudice to the power of the Commissioner to make regulations stipulating further conditions for the issuance of registration certificates, all marine leasing companies shall present a local content development and community relations plans to the Ministry. (2) The Commissioner shall cause each copy of the local content development and community relations plans to be domiciled at the Ministry.

9. Penalties. Any person or organization that refuses access to its facility for the assessment of any boat therein contravenes the provisions of this Law and is guilty of an offence and shall be liable from the date of entering the intra-inland waterways of the State, to the following daily fine until all outstanding liabilities are paid up: (i) Naira equivalent of $80,000:00 at the prevailing official exchange rate for FPSO; (ii) Naira equivalent of $50,000:00 at the prevailing official exchange rate for rigs; (iii) N1,000,000.00 for boats not less than 1,000 Tonnes; (iv) N500,000 for boats less than 1,000 Tonnes; (v) N150,000 for fishing trawlers; (vi) N20,000 for boats between 0-10 Metres long; and (vii) N40,000 for boats between 11-20 Metres long.

10. Enforcement. Without prejudice to any other Powers conferred on the Commissioner for the enforcement of payment of revenue, where payment has become due and demanded from a chargeable coat, person or his agent, if payment is not made on demand or within the time limited by a demand notice, the Commissioner of his authorised representative may for the purpose of enforcing payment of the amount due: (a) impound and detain the boat operating within the intra-inland waterways of the State for contravention of any provisions of this Law with a Detention Order as in Schedule 4 to this Law and shall give to the owner or operator of the boat fourteen (14) days notice to comply with this Law, failing which an application to a court of competent jurisdiction shall be made for an order to forfeit the boat and sell same to satisfy the indebtedness or penalty arising from the contravention; (b) revoke the Certificate of Registration granted under this Law if in the opinion of the Commissioner: (i) the registration was obtained through fraudulent or insufficient information; or (ii) the holder of the Certificate of Registration has contravened any provisions of this Law or Regulations made there under; (c) expel, ban or impose any other sanction(s) limiting the scope of operations, within the territory of the State, of any boat or company which contravenes the provisions of this Law; (d) prosecute the Boat operator for the recovery of payment due, penalties and accrued interest at the prevailing Central Bank of Nigeria rates; and (e) place a ban on the Boat and/or the driver from navigating in the inland waters of the State for a period of time as may be determined under this Law.

11. Exemptions. The provisions of this Law shall not apply to boats belonging to: (a) the Nigeria Armed Forces, Nigeria Police Force, Nigeria - Immigration Service and the Nigeria Customs Service; (b) ad-hoc security services set up by the Federal and/or State Governments; and (c) the Federal or State Governments used for non-commercial purposes.

12. Powers of the Ministry. (1) The Ministry shall have powers to: (a) establish a marine database of all marine activities within the intra state inland waterways; (b) update the database on weekly basis; (c) establish two traffic registration centres in all the littoral Local Government Areas of the State for the purpose of registering all mechanical powered boats involved in transportation and fishing; and (d) collect all charges accruable to the State Government as provided in this Law. (2) The Ministry may exercise its powers under this Law through its officers or may appoint a consultant to do so in accordance with the provisions of this Law. (3) The Commissioner may make regulations to prescribe or provide for: (a) the presentation, form, mode of issue and place of issue of Certificate of Registration; (b) the conditions for grant or revocation of Registration Certificate; and (c) such other matter as may seem to him necessary for the purpose of carrying this Law into effect.

13. Identification Marks. (1) The owner of every boat required to be licensed shall cause the Identification mark, name or serial number of such boat to be painted on each side of the boat and such name or number shall be painted in a colour contrasting with that of the hull and it shall always be maintained so as to be legible. (2) No license or yearly annual sticker will be issued by the Ministry unless and until such an identifying name or number has been given to a boat.

14. Manning and Safety Provisions. (1) Boats when carrying passengers and/or when being towed by power driven boats shall be provided with sufficient buoyant equipment to provide flotation for the number of persons carried. (2) Where the towing boat is also towing another passenger carrying boat of similar capacity to that of the first passenger-carrying boat the requirements for buoyant equipment may be reduced by one-tenths. (3) The buoyant equipment shall be carried on the boat carrying the passengers; but if such boat is being towed alongside a power driven boat and such boat has sufficient ability and deck space calculated at the rate of one superficial meter for each person to accommodate all the persons on board together with the total number of persons on the boat, then up to one-half of the buoyant apparatus may be carried on board the towing boat. (4) The buoyant equipment shall be of a pattern approved by the Licensing Officer in accordance with maritime industry practice applicable in Nigeria. (5) A boat carrying passengers shall have available for use two lifebuoys, one at each end of the boat, and if the boat is being towed alongside, then such lifebuoys shall be stowed on the side away from the towing boat.

15. Boats not to be Overloaded. (1) A boat when loaded shall maintain minimum freeboard as follows: (a) lighters and barges with coamings and hatch covers shall at all times maintain a minimum freeboard of Five centimeters for every metre of depth; such depth to be measured from the under part of the deck to the flooring on the bottom of the hold amidships; and (b) other boats (including canoes) shall at all times maintain a minimum freeboard of eight centimeters for every metre of depth; such depth being measured from the top of the gunwale or washboard to the bottom of the boat. (2) In the case of lighters and barges required to be licensed under this Law, the Licensing Officer shall ascertain in the manner prescribed in subsection (1)(a) of this Section the position of the loadline and the owner of such lighter or barge paint or cause to be painted on each side of the lighter or barge and thereafter shall maintain in the position indicated, a broad white line five centimeters in thickness and Sixty-one centimeters long, the lowest part of which will indicate the deepest drought to which the boat may be loaded.

16. Number of persons to be carried. (1) No Boat shall carry a greater number of persons than may be prescribed as follows: (a) Boats (other than canoes), for a voyage of over twelve hours — not more than one person for superficial metre of deck space available; for a voyage of equal to or less than twelve hours - not more than four persons for superficial metre; and (b) Canoes- for the purpose of ascertaining the number of persons which may be carried in a canoe, the following formula shall be used: Number of persons - (Length x Breadth x Depth x 0.6)/ 10 Length and breadth being measured at the water line. (2) In the case of boats required to be licensed under this Law, the Licensing Officer shall ascertain in the manner prescribed in subsection (1) of this Section the number of persons such boats may carry and the owner shall insert or cause to be inserted in the following form cut or painted in some conspicuous place such number of persons as ascertained: "Certified to carry --------- number of persons"

17. Formula for Loaded Displacement. For calculating the loaded displacement of lighters and barges for the purpose of this Law, the following formula shall be used: Loaded displacement ? (Length x Breadth x Depth x 0.8)/ 35 In tonnes ? (Lm x Bm x Dm x 0.8 metric tonnes)/30

18. Application. This Law shall apply to all boats plying on all intra/inland waters to include all waters, rivers, creeks, lakes, lagoon, hinterland below the low water base line and navigation canals in which the State has powers to make law in connection with navigation.

19. Savings. Notwithstanding the provisions of this Law, anything done or purported to have been done under, or any reference purported to have been made in any document to, the repealed Waterways Tax, Control and Licensing of Boats Law 1998 remains valid and shall be deemed to refer to and have been done under this Law.

20. Repeal of Cap W I, Laws of Delta State, 2008. The Waterways Tax, Control and Licensing of Boats Law 1998 Cap W I, Laws of Delta State, 2008 is hereby repealed. Schedule 1 DELTA STATE WATERWAYS TAX, CONTROL AND LICENSING OF BOATS (REPEAL AND RE-ENACTMENT) LAW, 2022 DELTA STATE OF NTGERIA WATERWAYS TAX, CONTROL AND LICENSING OF BOATS (REPEAL AND RE-ENACTMENT) LAW 2022 Inter State Waterways Robinson Creek Nana Creek Hely Creek Olague Creek Deli Creek Jones Crcek Chalomi Creek Abara Creek Elume Crcek Hole in the Wall Creek Jamieson Creek Okumesi River Edor River o AgbarhaOtor Edor River to Okwagbe Inland Enekorogha Creek Galpin Creek River Eriora and its tributaries Abe River River Adofi River Namormal River Anwai River Obosh River Atakpo Inyi River River One River Utor River Oroghodo River through Gbekebor to Osofebe to Abadiagea to Burutu Alimele to Evbonogbon to Ebiughever to Jamieson River All Rivers within and around Aboh All River routes from the Ethiope River to Oghareki All River routes from Nana to Ubakana-Alimele to Boboruku All River channels from Ekpuwho to Aladja to Bethel All Rivers from Okolori to River Ase and its tributaries River Kalorugbene to Enekorogha Creek and their tributaries River in Itagbene to Ajamiten and its tributaries River in Akikoruma to Oyenke All Rivers, their tributaries and distributaries, Creeks, Channels, Lakes, Lagoons and other waterways within the State not listed in the Exclusive Legislative List in the Constitution of the Federal Republic of Nigeria, 1999, Second Schedule to the National Inland Waterways Authority Act Cap. N47, laws of the Federation of Nigeria, 2004, not an lnter-State Waterway or designated to be a Federal Navigable Waterway by an Act of the National Assembly. Schedule 2 DELTA STATE WATERWAYS TAX, CONTROL AND LICENSING OF BOATS (REPEAL AND RE-ENACTMENT) LAW, 2022 FORM A [Section 4 (6).] DELTA STATE OF NIGERIA WATERWAYS TAX CONTROL AND LICENSING OF BOATS (REPEAL AND RE-ENACTMENT) LAW 2022 Application for License ................. of .................. hereby apply for a licence to operate in the waterways of the Delta State of Nigeria. 1 Name ............................. 2 Home address .......................... 3 Business address ...................... 4 Date boat acquired ................... 5 Other places where boat is to operate ................... 6 Type of boat ........................ 7 Weight of boat ..................... Dated at ...............on the ........day of ............, 20 ........... ......................... Signature of Applicant FORM B [Section 4 (7)] DELTA STATE OF NIGERIA WATERWAYS TAX CONTROL AND LICENSING OF BOATS (REPEAL AND RE-ENACTMENT) LAW 2022 License for Boat Name of license holder ......................... Address .......................... Class/Category ......................... Licence fee paid ....................... Expiry Date ........................ Number of persons to be carried ...................... Identification mark ...................... ......................... Director of Marine Transport For: Commissioner for Transport Delta State Schedule 3 DELTA STATE WATERWAYS TAX, CONTROL AND LICENSING OF BOATS (REPEAL AND RE-ENACTMENT) LAW, 2022 FORM C (SECTION 10) DELTA STATE OF NIGERIA WATERWAYS TAX, CONTROL AND LICENSING OF BOATS (REPEAL AND RE-ENACTMENT) LAW 2O22 BOAT DETENTION ORDER To: ........................ No: ......................... Under the provision of the Law, I hereby serve an order for the named boat to be provisionally detained on the grounds that it: (i) Did not comply fully with this law; (ii) Did not pay annual licensing fee; (iii) Did not allow an authorized officer to carry out survey on the boat; (iv) Did not pay outsta8dhg fees; and (v) Failed to give easy access to an Enforcement Officer. The Boat detained will be subject to release on the condition that she complies strictly with the provisions of the above requirements. Please contact the Delta State Ministry of transport, Marine Department; if need any expplanations on the grounds of detention. BOAT REFERRED TO IN THE ABOVE LETTER NAME, PART OF REGISTRY, AND OFFICIAL WHERE GROUNDS OF NUMBER PLYING DETENTION Signature of Detaining Officer cc: (1) The Security Agents (2) The Manager Name: ................. Rank: ................. Date: ................. DELTA STATE OF NIGERIA WATERWAYS TAX, CONTROL AND LICENSING OF BOATS (REPEAL AND RE-ENACTMENT) LAW 2022 FORM D [Section 10(i)] NOTICE OF RELEASE To: ........................ No. .................... NAME OF BOAT JETTY OF LICENSING OFFICIAL NUMBER LICENSING NO I HEREBY GIVE YOU NOTICE THAT ABOVE BOAT WHICH WAS DTEAINED ON ................ Port/berth/terminal/jetty ........... on .......... under detention. Order No: .......... of 20....... is hereby released. Dated at ..............this ......... day of ....... 20...... NAME: ......................... TITLE: ......................... ....................................... DIRECTOR OF MARINE DEPARTMENT

cc: (1) Ministry of Transport (2) Consultant/Agent Schedule 4 DELTA STATE WATERWAYS TAX, CONTROL AND LICENSING OF BOATS (REPEAL AND RE-ENACTMENT) LAW, 2022 FORM E [Section 4 (7)] DELTA STATE OF NIGERIA WATERWAYS TAX CONTROL AND LICENSING OF BOATS (REPEAL AND RE-ENACTMENT LAW 2022 RECOMMENDED REVENUE TARIFF S/NO EQUIPMENT TYPE OF ANNUAL DAILY EQUIPMENT LICENSING FEES OPERATIONAL FEES 1 FPSO ONSHORE RIG $150,000.00 or its 2.5% of Lease Naira equivalent rate RIG OFFSHORE $120,000.00 or its 2.5% of Lease RIG Naira equivalent rate WORK BARGES/JACK UP OFFSHORE $30,000.00 or its 2.5% of Lease BARGES RIG Naira equivalent rate 2 BARGES/SELF UP TO 100 150,000.00 1% of Lease PROPPELLED BARGES TONNES rate PLATFORM SUPPLY BOAT/ UTILTTY BOAT/CAR FERRIES/FISHING TRAWLER 101 TO 200 400,000.00 1% of Lease TONNES rate 201 TO 300 600,000.00 1% of Lease TONNES rate 301 TO 400 950,000.00 1% of Lease TONNES rate 401 TO 500 1,100,000.00 1% of Lease TONNES rate 501 TO 600 1,300,000.00 1% of Lease TONNES rate 601 TO 800 1,500,000.00 1% of Lease TONNES rate 801 TO 1000 1,700,000.000 1% of Lease TONNES rate OVER 1000 2,200,000.00 1% of Lease TONNES rate 3 HOUSE BOAT 0 - 60 man 550,000.00 1% of Lease rate 61 - 100 man 880,000.00 1% of Lease rate 101 - above 1,400,000.00 1% of Lease rate 4 TUGS 0 - 100 300,000.00 1% of Lease Tonnes rate 101 - 200 500,000.00 1% of Lease Tonnes rate 201 - 400 750,000.00 1% of Lease Tonnes rate 401 - 1000 1,000,000.00 1% of Lease Tonnes rate 1000 and 1,500,000.00 1% of Lease above rate 5 DREDGERS 6" - 8" 500,000.00 1% of Lease rate Above 8" - 10" 700,000.00 1% of Lease rate Above 12" - 1,200,000.00 1% of Lease 16" rate Above 16" - 1,700,000.00 1% of Lease 18" rate Above 20" 2,400,000.00 1% of Lease rate Hopper 4,800,000.00 1% of Lease rate Chinese 1,000,000.00 1% of Lease dredger set rate 6 SPEED BOAT/ CARGO WOODEN 0 - 6M 5,000.00 200.00 BOAT LENGTH 6.10 - 14M 7,500.00 500.00 LENGTH 7 PASSENGER BOAT/POWERED 14.10 - 20 60,000.00 10,000.00 BOAT/CARGO BOAT LENGTH 20.10 - 30 100,000.00 15,000.00 LENGTH 30.10 - 160,000.00 20,000.00 ABOVE 8 PRIVATE JETTIES FOR PUBLIC USE JETTY 50,000.00 NOT APPLICABLE 9 PRIVATE JETTIES FOR JETTY 800,000.00 NOT CORPORATE USE APPLICABLE 10 PRIVATE PERSONAL CRAFTS/ CRAFT 50,000.00 NOT OWNED SMALL POWER APPLICABLE DRIVEN CRAFTS USED PURELY FOR LEISUREOR JOURNEY 11 CREW BOAT/PERSONAL BOAT 0 - 30 man 25,000.00 2.5% of Lease rate 31 - 60 man 50,000.00 2.5% of Lease rate 61 - above 550,000.00 2.5% of Lease rate 12 BERTHING FEE (DAILY)/WHARF LANDING FISHING TRAWLERS NOT APPLICABLE 100,000.00 TUG BOAT/ BARGE BELOW 300HP NOT APPLICABLE 50,000.00 LIGHT DUTY BOATS/TANKERS 5000 TONNES NOT APPLICABLE 500,000.00 AND BELOW HEAVY DUTY BOATS/TANKERS 5001 TONNES NOT APPLICABLE 1,000,000.00 AND ABOVE SPECIAL SERVICE BERTHING NOT APPLICABLE 500,000.00