ROAD TAXES:
Traffic laws and regulations in Nigeria was first enacted in 1920,the Edict was called Road Traffic Ordinance of Lagos Colony and Southern Protectorate of Nigeria(1920).The law was applied to the operations of all motor vehicles until the country was demarcated into regions (Northern, Western and Eastern). These regions were empowered to enact or promulgate their traffic regulations.

The regions carried out the responsibility of vehicle inspections as contained in their laws by directorate of works while the issuance of licensing were carried out in the Motor Licensing Authorities (supervised by the Motor Licensing Officer) under Finance.

During the Second World War, due to the critical issue of security, the colonial regiment of England transferred the powers of the regions to carry out inspection and registration to the Inspector General of Police. The inspector General of police carried out these responsibilities until the 1958 Constitution of Nigeria conferred the powers back on the regional governments to create their own traffic laws.

On 1st January 1949, the Road Traffic Act was promulgated; this Act gave birth to the establishment of Vehicle Inspection Officers (VIO) in all the regions. With the creation of states in 1967, each state Ministry of Works established VIO departments under the Directorate of Mechanical Engineering. The VIO departments were headed by the Chief VIO.

In Kwara state, the administration of Road Taxes was the responsibility of the state Directorate of Revenue under Ministry of Finance (now Board of Internal Revenue) and the VIO’s under ministry of Works.

The traffic Act provides that the officer in charge of the state Central Motor registry (CMR) is the Principal Vehicle Licensing Officer (PVLO). His responsibilities inter-alia is the administration and supervision of the activities of the Motor Licensing Authorities (MLA’S) in the state. Presently, CMR is a unit under the directorate of General Revenue (DGR).

The MLAs in the State are responsible for receipting and accounting of all accruable revenue from road taxes. After the VIO has carried out its statutory responsibilities, the MLAs issue licenses in respect of; Motor Vehicle/Cycle, Drivers and Drivers Permits, Drivers Guide and badges, Hackney Permits and Carriages, Motor Dealers, Change of Categories, Change of ownership of vehicles, registration Numbers etc.

Prior to this time, VIOs mainly operated from the State Headquarters. In Kwara State today, the activities of the VIO has been decentralized to each of the 16 LGAs. Their areas of operation covers; routine inspection of motor vehicles, motor cycles and tri-cycles for roadworthiness, inspection of accident vehicles and issuance of certificates, weighing of new vehicles for categorization and registration, approving the issuance of Driving licenses and driver’s Permits after undergoing a competent test, daily monitoring and enforcement of the provisions of the traffic Laws/regulations to ensure safety on our roads amongst other responsibilities.

VIO AREA COMMANDS
For proper coverage, coordination, efficient, effective and prompt service delivery in kwara state, the VIO established the following VIO Area Commands:

* ILORIN COMMAND - TO cover Ilorin Metropolis (i.e. Ilorin West, East and south LGAs) and Asa LGA.

* OFFA COMMAND - To cover Offa and Oyun LGAS.

* OMU-ARAN COMMAND - To cover Irepodun, Isin, Ekiti and OKe-Ero LGAS.

* BODE SAADU COMMAND - To cover Moro LGA

* SHARE COMMAND - TO cover Ifelodun LGA                                                                         

A vehicle may be registered in one of the following categories:

• A motor cycle or
• A motor with three wheels
• Private motor vehicle
• Trailer
• Taxi or hackney carriage authorized to carry not more than seven persons including the driver
• Private car hire driven by the hirer or the owner’s driver
• Commercial vehicle authorized to carry goods and persons who are servants of the owner whilst in the employment of the owner.
• State carriages authorized to carry not more than fifteen persons including the driver
• State carriages authorized to carry not more than fifteen persons including the driver but subject to regulation 38(2)
• Omnibus
• Private omnibus used for the free conveyance of employees.
• Agricultural vehicles
• Tractors
• Vehicles exclusively designed for use as plant or machinery for construction
• Fire engines or trailer pump