Section 114 in Andhra Pradesh Municipalities Act, 1965
114. 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 and in such manner and subject to such exemptions as the council may, with the approval of the Government, by resolution determine:Provided that the rates shall be subject to the maximum and minimum laid down by the Government in this behalf: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 to the council; or(c)of a candidature in respect of such an election:Provided also that no such tax shall be levied on any 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, frame-work or other support wholly or in part upon or over any land, building, wall or structure, which, or any part of which, 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, frame-work 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 weathercock, unless adapted 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 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 purpose of this section, means 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.
