§ 113.25  BILLBOARD TAX.
   (A)   A license tax is hereby imposed on each billboard within the city limits of the city in the amount of $150 annually. For the purpose of this subchapter, a BILLBOARD shall consist of a billboard with one sign, and each sign shall constitute a separate and distinct billboard. Billboards having signs on each side of the billboard shall constitute two or more billboards. Such tax shall be levied and collected against the person, firm or company erecting and maintaining the advertising on the signs.
   (B)   Immediately after the adoption of this subchapter, the Chief of Police shall inventory all existing billboards within the city (and annually thereafter) to determine the person, firm or company who erected and maintains the advertising on same. Prompt notification by copy of this subchapter in the first instance shall be transmitted via certified mail to any such person, firm or company, together with a statement of the license tax now due and payable to the city.
(Ord. 985, passed 7-2-1962)