Concept:Rates are a form of local revenue collected by the lowest tier of government in Nigeria.
Explanation:In Nigeria, taxes and revenues are collected at different levels of government.
The Federal Inland Revenue Service collects revenue for the Federal Government.
State Boards of Internal Revenue collect revenue for state governments.
At the local level, the Local Government Council collects rates.
Rates such as tenement rates and market rates are classified as local government revenue.
Therefore, they are not collected by federal or state bodies.
Answer:C. local government council