Section 242(3) in The Orissa Municipal Corporation Act, 2003
(3)The tax on any advertisement leviable under this section shall be payable in advance in such installments, and in such manner, as may be determined by regulations :Provided that the Corporation may, under such terms and conditions of a licence as may be determined by regulations under Section 241, require the licensee to collect, and to pay to the Corporation, subject to a deduction of five per cent of the tax, 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 the licence has been granted.
