Section 158 in The Coimbatore City Municipal Corporation Act, 1981
158. Tax on advertisements.
- Every person who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding or structure any advertisement or who displays any advertisement to public view in any manner whatsoever, in any place whether public or private, shall pay on every advertisement which is so erected, exhibited fixed, retained or displayed to public view, a tax calculated at such rates [having regard to the location, size, reach and nature of the advertisement] [Inserted by Tamil Nadu Act 51 of 1998, w.e.f 23.7.1998.] and in such manner and subject to such exemptions as the council may, with the approval of the Government, by the resolution determine:Provided that the rates shall be subject to the maxima and the minima laid down by the Government in this behalf and in any case such rate of tax [shall not exceed rupees five hundred per square metre per half-year] [Substituted by Tamil Nadu Act 51 of 1998, w.e.f. 23.7.1998.]:Provided further that no tax shall be levied under this section on any advertisement or a notice-(a)of a public meeting; or(b)of an election to any legislative body or the council; or(c)of a candidature in respect of such an election:Provided also that no such tax shall be levied on advertisement which is not a sky, sign and which -(a)is exhibited within the window of any building; or(b)relates to the trade or business carried on, within the land or 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 upon or in the same; or(c)relates to the name of the land or building upon or over which the advertisement is exhibited, or to the name of the owner or occupier of such land or building; or(d)relates to the business of any railway administration; or(e)is exhibited within any railway station or upon any wall or other property of a railway administration except any portion of the surface of such wall or property fronting any street.Explanation I. - The word "structure" in this section shall include any movable board on wheels used as an advertisement or an advertisement medium.Explanation II. - The expression "sky-sign" shall, in this section, mean any advertisement supported on or attached to any post, pole, standard, framework or other support wholly, or in part upon or over any land, building, wall or structure which, or any part of which sky-sign shall be visible against the sky from some point in any public place and includes all and every part of any such post, pole, standard, framework or other support. The expression "sky-sign" shall also include any balloon, parachute or other similar device employed wholly or in part for the purposes of any advertisement upon or over any land, building or structure or upon or over any public place but shall not include -(a)any flagstaff, pole, vane or weather-cock, unless adopted or used wholly or in part for the purpose of any advertisement; or(b)any sign, or any board, frame or other contrivance securely fixed to or on the top of the wall or parapet of any building or on the cornice or blocking course of any wall, or to the ridge of a roof; Provided that such board, frame or other contrivance shall be of one continuous face and not open work, and does not extend in height more than one metre above any part of the wall, or parapet, or ridge to, against or on, which it is fixed or supported; or(c)any advertisement relating to the name of the land or building, upon or over which the advertisement is exhibited, or to the name of the owner or occupier of such land or building; or(d)any advertisement relating exclusively to the business of a railway administration and placed wholly upon or over any railway, railway station, yard, platform or station approach belonging to a railway administration, and so placed that it cannot fall into any street or public place; or(e)any notice of land or building to be sold, or let placed upon such land or building.Explanation III. - "Public place" shall, for the purposes of this section, mean any place which is open to the use and enjoyment of the public, whether it is actually used or enjoyed by the public or not.Explanation IV. - In this Chapter, the expression "advertisement' shall not include any advertisement published in any newspaper.
