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(1) There is hereby imposed an excise tax on the purchase, rental or licensing of space on any building, parcel, Sign Support Structure or newsstand located in the City for the purpose of installing, placing or maintaining an Outdoor Advertising Sign. 658
(2) The excise tax shall be collected by an Outdoor Advertising Company at the time the Purchase Price is paid, and shall be remitted by the Outdoor Advertising Company to the City in accordance with rules and regulations to be promulgated by the Department.
(3) The rate of tax shall be seven percent (7%) of the Purchase Price.
Amended, Bill No. 120754 (approved January 23, 2013), effective July 1, 2013.