Tax on advertisements

Tax on advertisements:

1. (1) Every person who exhibits, fixes or retains upon or over any land, building, wall, hoarding, frame, post, kiosk or structure any advertisement, or displays any advertisement to public view in any manner whatsoever, visible from a public street or public place (including any advertisement exhibited by means of cinematograph), shall pay for every advertisement, which is so erected, exhibited, fixed or retained or displayed to public view, a tax calculated at such rate as the Board of Councillors may determine: Provided that a surcharge, not exceeding fifty percent of the rate applicable to any case, may be imposed on any advertisement on display in temporary fairs, exhibitions, sports events or cultural or social programmes.
2. (2) Notwithstanding anything contained in sub-section (1), no tax shall be levied under this section on any advertisement which-
   • (a) relates to a public meeting or to an election to Parliament or the Board of Councillors or a Municipality or any other local authority or to any candidature in respect of such election; or
   • (b) is exhibited within the window of any building, if the advertisement relates to any trade, profession or business carried on that building; or
   • (c) relates to any trade, profession or business carried on within the land or the building upon or over which such advertisement is exhibited or to any sale or letting of such land or building or any effects therein or to any sale entertainment or meeting to be held on or upon or in the same; or
   • (d) relates to the name of the land or the building upon or over which the advertisement is exhibited or to the name of the owner or the occupier of such land or building; or
   • (e) relates to any activity of or in aid of the Government or a Municipality.
3. (3) The tax on any advertisement leviable under this section shall be payable in advance in such number of instalments and in such manner as the Board of Councillors may by regulations determine: Provided that the Board of Councillors may, under the terms and conditions of a licence, require the licensee to collect and pay to the Municipality, subject to a deduction, not exceeding ten percent, to be kept by him as collection charges, the amount of tax in respect of such advertisements as are displayed on any site for which he is the licensee.