.010 Amount of tax. Every person conducting, managing or carrying on the business of advertising by billboards within the City shall pay an annual license tax based upon the square-footage of each advertising panel of each such billboard at the rates hereinafter set forth:
FREEWAY-ORIENTED BILLBOARDS | |
Gross Square-Footage of Panel | $ Per Panel Per Annum |
Under 673 sq. ft. | $250.00 |
673 sq. ft. and over | 500.00 |
ALL OTHER BILLBOARDS | |
Gross Square-Footage of Panel | $ Per Panel Per Annum |
Under 73 sq. ft. | $ 50.00 |
73 — 300 sq. ft. | 100.00 |
301 — 672 sq. ft. | 150.00 |
Over 672 sq. ft. | 250.00 |
The term "panel" as used in this chapter shall include the entire display area on each side of the billboard (including projections) used for advertising purposes for any portion of the annual period to which the tax required by this chapter is applicable.
.020 Statement of Billboard Square-Footage — Submission. The licensee shall submit to the Collector, upon a form provided by the Collector and executed under penalty of perjury, a written statement containing such information, including a description of the number, type and sizes (in square feet) of the licensee's billboards, as may be required by the Collector to enable the Collector to ascertain the amount of the license tax payable by the licensee pursuant to the provisions of this chapter. The statement required by this subsection shall be submitted annually not less than thirty days prior to expiration of the licensee's annual business license and a separate statement shall be required prior to the commencement of construction or erection of any new billboard or modification of any existing billboard which would affect the amount of tax payable pursuant to this chapter. The Collector shall calculate the amount of any additional tax due as a result of any such new construction or modifications, prorated for the remainder of the licensee's annual business license period, which additional amount shall be due and payable by the licensee to the City prior to the issuance of any building permit by the City or, in the event no building permit is required or is issued by the City prior to collection of said additional tax, within ten days following receipt of a statement therefor from the Collector. No refund of taxes previously paid shall be made by the City for any billboard removed or destroyed during the term of the license. A credit shall be allowed, however, for the tax previously paid for any billboard which is relocated by the licensee pursuant to a relocation agreement entered into between the licensee and the City under applicable provisions of the State law or pursuant to Title 18 of this Code. (Ord. 5368 § 1 (part); May 18, 1993.)