197. Tax on advertisement other than advertisement in the news paper.
(1)No person in a municipal area should use or allow others to use any land, buildings, walls, holding frame, post, kiosk or any other structures for any advertisement in public view in any manner whatsoever (including any advertisement by means of cinematography) without obtaining licence from the municipality.(2)Every person who displays any advertisement on any land, building wall, frame, harding, post, kiosk or other structures for use of which licence has been obtained, shall, for every advertisement, pay such tax in such manner as may be determined by the Municipality by making regulations.(3)Notwithstanding anything contained herein above no tax shall be levied on any advertisement which-(a)relates to a public meeting or to a election to parliament or the State Legislature or a Municipality or any other local authority; or(b)is exhibited within the window of any building if the advertisement relates to any trade or business carried on in that building ; or(c)relates to the name of the land or the building or to the name of the owner or the occupier of such land or building ; or(d)relates to the business of railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration ; or(e)relates to any activity of Government or a local body.(4)The tax on advertisement is payable in advance before the advertisement is displayed or exhibited:-Provided that the Municipality may require the licensee to collect the tax on advertisement and pay same to the Municipality after deducting such amount of collecting tax as may be determined by the Municipality from time to time and such amount may be retained by the licensee as collection charges.
