Section 14 in The Chennai City Corporation Licensing of Hoardings and Levy and Collection of Advertisement Tax Rules, 2003
14. Rate of tax for advertisement other than on hoarding.
(1)The council shall fix the half yearly advertisement tax on advertisements exhibited other than on hoardings within the minimum of Rs. 50 and maximum of Rs. 500 per square metre.(2)While fixing the rate of advertisement tax, the Council shall take into consideration the location and type of the advertisement and may fix different rates of tax for different places and different types of advertisements.
