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State of Tamilnadu - Section

Section 410CC in The Madurai City Municipal Corporation Act, 1971

410CC. [ Tax on advertisement on hoardings. [Inserted by Tamil Nadu Act 19 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)
Minimum Maximum
1. Hoardings in arterial road with bus route ---    
(a) withoutlighting 150 400
(b) withordinary lighting 200 600
(c) withneori or mercury lighting 300 700
2. Hoardings in main road with bus route ---    
(a) withoutlighting 100 300
(b) withordinary lighting 150 400
(c) withneon or mercury lighting 200 500
3. Hoardings in other road or street ---    
(a) withoutlighting 90 200
(b) withordinary lighting 125 300
(c) withneon 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.]