In Nigeria, local governments have specific functions and responsibilities as outlined in the Constitution and other relevant laws. One of the functions of the local government is the collection of radio and television licence fees. They are not responsible for the collection of company tax; this is the responsibility of the federal government. They also do not appoint traditional rulers, as there are customs in place outside of governmental authority that oversee this process. The appointment of customary court judges are undertaken by the state government upon the recommendation of the National Judicial Council (NJC).
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