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State of Tamilnadu - Section

Section 410CC in The Coimbatore City Municipal Corporation Act, 1981

410CC. [ Tax on advertisement on hoardings. [Inserted by 'Tamil Nadu Municipal Laws (Amendment) Act, 2003 (Tamil Nadu Act 29 of 2003).]

(1)Notwithstanding anything contained in this Act, every person, who is granted licence under section 410-C shall pay, on every advertisement on hoardings, a tax calculated at such rates as may be prescribed, having regard to the location, size, reach and nature of the advertisement but subject to the maxima and minima specified in the Table below:-
Location and Nature Rates of tax per square metre per half year(Rupees)
(1) (2)
    Minimum Maximum
1. Hoardings in arterial road with bus route---    
  (a) without lighting 150 400
  (b) with ordinary lighting 200 600
  (c) with neon or mercury lighting 300 700
2. Hoardings in main road with bus route ---    
  (a) without lighting 100 300
  (b) with ordinary lighting 150 400
  (c) with neon or mercury lighting 200 500
3. Hoardings in other road or street ---    
  (a) without lighting 90 200
  (b) with ordinary lighting 125 300
  (c) with neon or mercury lighting 150 400
(2)[ The tax paid under sub-section (1) shall be credited to the Corporation account in such manner as may be prescribed.]