One judgment, thirty-six rulebooks: the compliance bill facing Nigeria’s digital gaming operators
The burden migrates into the software Lagos licenses by activity rather than by operator: separate licences for public online lottery, online sports betting, casino, gaming machines, pools betting, scratch card and interactive games, promotional competitions and a residual “other games” category, each carrying its own conditions and returns under the Lagos State Lotteries and Gaming Authority Law 2021.
More than twenty states have since constituted the Federation of State Gaming Regulators of Nigeria, which opposed the Central Gaming Bill as a repackaging of the nullified 2005 Act and is developing a reciprocity framework so a licence in one state carries recognition in another.
In Lagos alone, the authority collects licence fees, state royalty and good-causes contributions, draw levies and gaming tax as four distinct streams, each with its own basis of assessment.
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