Section 3 in Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967
3. Tax on Advertisements.
- When the Municipal Council, with the sanction of Government determines to levy tax on advertisements every person who erects, exhibits, fixes, or retains or displays upon or displays upon or over any Land, building, wall, hoarding, or structure or upon or in any vehicle, any advertisement, or who displays any advertisement to public view in any manner whatsoever, in any place whether public or private including any advertisement exhibited to public view by means of cinema to graph shall pay for every advertisement which is so erected, exhibited, fixed or retained or so displayed to public view, a tax calculated and determined from time to time by the Municipal Council at such rates not exceeding and not falling below the rates specified in the Schedule annexed to these rules:Provided that no tax shall be levied under these rules on any advertisement which is exhibited in the manner specified in the second and third provisions under Section 114 of the Act.
