Concept:Local government revenue refers to income generated or received by local councils from internal sources within their jurisdiction or statutory allocations.
Explanation:Local government authorities in Nigeria generate revenue from sources such as market dues, motor park levies, tenement rates, and licence fees.
Market dues are collected daily or periodically from traders and buyers within local markets.
These dues fall under the internal revenue powers granted to local governments.
Excise duties and import duties are taxes collected by the federal government on goods and imports.
Loans and grants are not classified as internally generated revenue; grants are transfers from higher governments, while loans are borrowed funds.
Therefore, among the options, only market dues are a direct source of local government revenue.
Answer:B. Market dues.