The study examined the effects of internally generated revenue on infrastructural development in Gombe Local Government from 2015 to 2019. Relevant literature was reviewed and dependency theory was used as the theoretical framework. The methodology adopted was the survey method. Both primary and secondary means of data collection were adopted and analysed using simple percentage and chi-square techniques. The study revealed that internal revenue sources of the local government have minimal contribution to infrastructural development. It was also discovered that the attitude of people toward revenue payment is not cooperative and that revenue collectors experience irregular personnel training and development.
