| Sub Sector | Location | Annual Levy |
|---|---|---|
| MECHANIC YARD AND WORKSHOP | Mechanic yard with garage | ₦20,000 |
| MECHANIC YARD AND WORKSHOP | Vulcanizer | ₦5,000 |
| MECHANIC YARD AND WORKSHOP | Workshops with Mechanic yard garage and Vulcanizer | ₦30,000 |
| MECHANIC YARD AND WORKSHOP | MEDIUM | ₦30,000 |
| MECHANIC YARD AND WORKSHOP | LARGE | ₦50,000 |