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State of Tamilnadu - Section
Section 14 in Tamil Nadu Panchayats (Licencing of Hoardings and Levy and Collection of Advertisement Tax) Rules, 2009
14. Rate of advertisement tax.
- The half yearly advertisement tax on advertisements exhibited on hoardings shall be levied as per the Table below: -| (1) If the village panchayat lies within 30kilometres radius from any Municipal Corporation | ||
| Location and nature | Rates of tax per square metre per half year | |
| (Rupees) | ||
| (1) | (2) | |
| 1. | Hoardings in arterial road with bus route - | |
| (a) without lighting | 150 | |
| (b) with ordinary lighting | 200 | |
| (c) with neon or mercury lighting | 300 | |
| 2. | Hoardings in main road with bus route - | |
| (a) without lighting | 100 | |
| (b) with ordinary lighting | 150 | |
| (c) with neon or mercury lighting | 200 | |
| 3. | Hoardings in other road or street - | |
| (a) without lighting | 90 | |
| (b) with ordinary lighting | 125 | |
| (c) with neon or mercury lighting | 150 | |
| (2) if the village panchayat lies with in 10kilo metres radius from a Municipality | ||
| 1. | Hoardings in arterial road with bus route - | |
| (a) without lighting | 75 | |
| (b) with ordinary lighting | 90 | |
| (c) with neon or mercury lighting | 100 | |
| 2. | Hoardings in main road with bus route- | |
| (a) without lighting | 60 | |
| (b) with ordinary lighting | 70 | |
| (c) with neon or mercury lighting | 80 | |
| 3. | Hoardings in other road or street - | |
| (a) without lighting | 50 | |
| (b) with ordinary lighting | 60 | |
| (c) with neon or mercury lighting | 70 | |
| (3) Other Village Panchayats | ||
| 1. | Hoardings in arterial road with bus route - | |
| (a) without lighting | 60 | |
| (b) with ordinary lighting | 80 | |
| (c) with neon or mercury lighting | 90 | |
| 2. | Hoardings in main road with bus route - | |
| (a) without lighting | 40 | |
| (b) with ordinary lighting | 60 | |
| (c) with neon or mercury lighting | 70 | |
| 3. | Hoardings in other road or street- | |
| (a) without lighting | 20 | |
| (b) with ordinary lighting | 30 | |
| (c) with neon or mercury lighting | 60 |