Schedule VII - Seventh Schedule in Karnataka Municipalities Act, 1964
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). |