Section 23: Tourism Development Levy.

(1) There is established a Tourism Development Levy which shall be used to promote tourism and shall support the Fund where necessary.
(2) The sources of the levy shall include -
(i) tourism visa fee as may be approved;
(ii) tourism development contribution levy of 1% per room rate, or flat rate or any rate as may be prescribed by the Authority;
(iii) Tourism Departure Levy, for the promotion of domestic tourism, which shall be paid by all travelers leaving the country at a rate to be prescribed by the Authority; and
(iv) other levies or fees as the Authority may prescribe for the promotion and development of the tourism industry in Nigeria.