(TAX ON ADVERTISEMENT)

gives guideline about the Advertisement Tax

74. Tax on advertisement

(1) When it has been decided with the previous sanction of the Government to levy tax on advertisement, the City Corporation shall, at a meeting, make an order that any person intending to erect a structure on a private land or building or on a City Corporation land or building for display of advertisement by signs (neon signs or plastic signs), shall be required to obtain prior permission in respect of every such advertisement from the City Corporation on payment of such amount of tax as may be determined by it subject to the maximum specified in the Model Tax Schedules.

(2) Such order shall be published by hanging a copy thereof on the notice board of the City Corporation office and through local newspapers in Bengali and English before the beginning of the financial year in which such tax will first take effect.

(3) The City Corporation may require the aforesaid person (advertiser) to furnish such particulars and to produce such documents and may be required to determine the tax payable under this rule.

(4) In any City Corporation wherein a tax has been imposed, the persons intending to erect structure for the purpose of displaying advertisement shall, on obtaining permission connected therewith, pay annually to the City Corporation the amount of tax determined by it and obtain receipt therefor.

(5) The receipt issued shall contain the description of the advertisement, its measurement, location and the amount of tax paid along with the name of the persons to whom it is issued and shall be produced for inspection whenever demanded by an official of the City Corporation.

75. Maintenance of a list of persons taxed

The City Corporation shall cause to be prepared and entered in a book to be maintained by it a list of persons who paid tax in respect of advertisement.
76. Liability of persons displaying advertisement by signs before coming into force of these rules - On the coming into force of these rules, every person who displays advertisement (by neon signs or plastic signs) shall be required to obtain receipt on payment of such amount of tax as may be determined by the City Corporation.