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State of Tamilnadu - Section

Section 285CC in Tamil Nadu District Municipalities Act, 1920

285CC. [ Tax on advertisement on hoarding. [Inserted by the Tamil Nadu Municipal Laws (Amendment) Act, 2003 (Tamil Nadu Act 19 of 2003).]

(1)Notwithstanding anything contained in this Act, every person, who is granted licence under section 285-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)
Municipalities Minimum Maximum
1. Hoardings in arterial road with bus route -    
(a) without lighting 75 300
(b) with ordinary lighting 90 400
(c) with neon or mercury lighting 100 500
2. Hoardings in main road with bus route -    
(a) without lighting; 60 200
(b) with ordinary lighting; 70 300
(c) with neon or mercury lighting. 80 400
3. Hoardings in other road or street -    
(a) without lighting; 50 100
(b) with ordinary lighting; 60 200
(c) with neon or mercury lighting. 70 250
Third Grade Municipalities.    
1. Hoardings in arterial road with bus route -    
(a) without lighting; 60 180
(b) with ordinary lighting; 80 360
(c) with neon or mercury lighting. 90 450
2. Hoardings in main road with bus route -    
(a) without lighting; 40 120
(b) with ordinary lighting; 60 240
(c) with neon or mercury lighting. 70 300
3. Hoardings in other road or street-    
(a) without lighting; 20 60
(b) with ordinary lighting; 30 120
(c) with neon or mercury lighting. 60 150
(2)[ The tax paid under sub-section (1) shall be credited to the account of the municipality, town panchayat or Third Grade Municipality, as the case may be, within whose jurisdiction such tax has been collected, in such manner as may be prescribed].]