Section 3

• Advertisement Tax:

(1) There is hereby imposed advertisement. Tax on outdoor advertisement, at the amount specified in the schedule.

(2) The tax shall be paid by the person who places or is responsible for placing an advertisement.

Section 4

• Exemption

Advertisement placed by or at the instance of religious bodies on places of worship for religious activities only or at the instance of the Federal, State or Local Government or any authority or Agency of Government for the purposes of enhancing public health or public safety or political Campaign Banner, Law Board, T.Shirt and other forms of campaign material which are not electronic is not liable to tax under this law.

Section 5

• Collection

The tax referred to in section 3 shall be collected by the Agency under the general supervision and direction of the Board.

Section 6

• Liability

1. Tax shall become payable before placement of an advertisement and on expiration of the tax period, the day next after the tax period. If a person who places or is involved in the placing of an advertisement and on expiration of the tax period, fails to remove the advertisement material;

a). Where the advertisement was placed without first paying tax, the Agency may either remove the advertisement material or demand payment of tax together with a penalty in the sum equivalent to five percent of the appropriate tax for each day the advertisement was placed without first paying tax; and.

b). Where a tax becomes due at the expiration of a tax period and the advertisement remains placed without payment of tax; it shall be deemed that the advertisement remained placed for a period equivalent to the exhausted tax period, the Agency shall issue demand notice for payment of the appropriate tax

3. If a person issued demand notice under paragraph (b) of subsection (2) of this section fails to pay tax within 7 days of receipt of the demand notice, the Agency shall treat the matter if it is one coming under paragraph (a) of subsection (2) of this section.

4. A change in content of advertisement within a tax period shall not attract additional tax if the Agency was notified of the change prior to its placement but if the change in content was placed without the prior notice of the Agency, the person placing it or responsible for appropriate tax for change as if the tax paid earlier has expired.