(3)The tax on any advertisement leviable under this section shall be payable in advance in such number of installments and in such manner as the Board of Councilors may by regulations determine:Provided that the Board of Councilors may, under the terms and conditions of a licence, require the licence to collect and pay to the Municipality, subject to a deduction, not exceeding ten per cent, to be kept by him as collection charges, the amount of tax in respect of such advertisements as are displayed on any site for which he is the licence.
