"Billboard" means a structure upon which a sign is located which directs attention to a business, commodity, service or entertainment, which is located or provided elsewhere than upon the premises where such structure is located. A billboard is also a board, panel, or tablet used for the display of posters, printed or painted advertising matter, either illuminated or non-illuminated, that directs attention to goods, merchandise, entertainment, or services offered elsewhere than the premises where the sign is located.