Imposition of advertisement display tax for the year 2023

Imposition of advertisement display tax for the year 2023

39 of the standard bye-laws published in the Local Government Special Gazette of the Democratic Socialist Republic of Sri Lanka, Part IV (b) dated 23-08-1988 No. 520 in accordance with the powers conferred by Section 122(1) of the Local Council Act No. 15 of 1987 A license fee at the rates mentioned in the Schedule below shall be charged from the person who displays billboards in any way, visible to a road, canal, lake, sea or sky under the paragraph.

Appendix

  1. Permanently displayed on a wall or board

For Billboards – per sq ft (per year)                                      – Rs. 150.00

  1. For an advertisement or banner carried by a person or mounted on a vehicle (per square foot)
  • 01 day – up to 02 weeks- Rs.50.00
  • 02 weeks – up to 01 months – Rs.60.00
  • 01 month – up to 03 months – Rs.75.00
  • More than 06 months Less than 01 years – Rs. 100.00
  • For a period of one year – Rs. 150.00