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Schedule VII - Seventh Schedule in Karnataka Municipalities Act, 1964

snapp 7 KMA 1964 0 Notes

Seventh Schedule.

SCHEDULE VII.

(Section 94)

TAX ON ADVERTISEMENTS.

Sl. No.

Particulars

Maximum amountof tax per annum Rs.

1.

Non--illuminated advertisements on land, building, wall, hoardings, frame, post, structures, etc.----

(a) For a space up to 1 sq. m.

10

(b) For a space over 1 sq. m. and up to 2.5 sq. m.

16

(c) For every additional 2.5 sq. m. or less

16

2.

Non--illuminated advertisements carried on vehicles, drawn by bullocks, horses, or other animals, human beings, cycle or any other device carried on any vehicle, ----

1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.

(a) For a space up to 5 sq. m.

60

(B) For every additional 5 sq. m. or less

60

3.

Illuminated advertisement boards carried on vehicles, ----

(a) For a space up to 5 sq. m.

75

(b) For every additional 1 sq. m. or less

15

4.

Non--illuminated advertisement boards, carried by sandwich boardmen, ----

(a) For each board not exceeding 1 sq. m.

15

(b) For each board exceeding 1 sq. m. and up to 2.5 sq. m.

30

(c) For each additional 1 sq. m. in area or less

15

5.

Illuminated advertisement boards carried by sandwich boardmen, ----

(a) For each board not exceeding 1 sq. m.

30

(b) For each board exceeding 1 sq. m. and up to 2.5 sq. m.

50

(c) For each additional 1 sq. m. in area or less

30

6.

Illuminated advertisements on land, building, wall or hoardings, frame, post, structures, etc, ----

(a) For a space up to .2 sq. m.

15

(b) For a space over .2 sq. m. and up to .5 sq. m.

30

(c) For a space over .5 sq. m. and up to 2.5 sq. m.

35

(d) For every additional 2.5 sq. m. or less

35

7.

Advertisements exhibited on screens in cinema houses and other public places by means of lantern slides or similar devices, ----

(a) For a space up to .5 sq. m.

50

(b) For a space over .5 sq. m. and up to 2.5 sq. m.

55

(c) For every additional 2.5 sq. m. or less

55

8.

Non--illuminated advertisements suspended across streets, ----

(a) For a space upto 1 sq. m.

10

(b) For a space over 1 sq. m. and up to 2.5 sq. m.

16

(c) For every additional 2.5 sq. m. or less

16

N.B.---- The tax on item 8 will be in addition to the space which will be chargeable according to the scale to be determined by the Municipal Commissioner or Chief Officer.

9.

Non--illuminated advertisement hoardings standing blank but bearing the name of the advertiser or with the announcement "To be let" displayed thereon, ----

(a) For a space up to 1 sq. m.

5

(b) For a space over 1 sq. m. and up to 2.5 sq. m.

8

(c) For every additional 2.5 sq. m. or less

8

10.

Permission to auctioneers to put up not more than two boards of reasonable size advertising each auction sale,other than those in the premises where the auction is held,one on a prominent site in the locality and one on Municipal lamp post.

100 (including the rent for exhibiting theboard on aMunicipallamp post).

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