The study examined the Potency of tariff on government provision of infrastructure development in Rivers State, using Ahoada East Local Government Area (LGA) as a case study. The study sought to analyze the structure and administration of tariff, assess the level and pattern of locally generated revenue, evaluate the impact of tax revenue on the quantity and quality of infrastructure, and identify institutional and governance factors influencing tax utilization. A descriptive survey design was adopted, and data were collected from 200 respondents comprising civil servants, business owners, students, and residents through structured questionnaires. The data were analyzed using descriptive and inferential statistics. The findings revealed that tariff in Ahoada East LGA significantly contributes to the provision of public infrastructure such as roads, drainage systems, water supply, and waste management. However, the study also found that the Potency of tariff is hampered by administrative inefficiencies, weak transparency, corruption, political interference, and inadequate citizen engagement. The hypothesis test showed a significant positive relationship between tax revenue and infrastructure provision, indicating that higher revenue leads to improved infrastructure outcomes. Nonetheless, the quality and maintenance of infrastructure projects remain suboptimal due to poor governance practices and insufficient monitoring mechanisms. The study concludes that improving tax administration, enhancing transparency, ensuring accountability, and promoting citizen participation are essential to maximize the developmental impact of tariff in Ahoada East LGA. It recommends capacity building for tax officials, adoption of digital tax systems, and stronger institutional frameworks to ensure efficient use of tax revenue for sustainable infrastructure development.