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Local Government Finances (Fees for Billboards, Posters and Hoarding) Order, 2019

Government Notice 157 of 2019

Local Government Finances (Fees for Billboards, Posters and Hoarding) Order, 2019
Citation
Government Notice 157 of 2019
Primary work
Local Government Finances Act
Date
12 February 2019
Language
English
Type
Government Notice
Publication
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Tanzania
Local Government Finances Act

Local Government Finances (Fees for Billboards, Posters and Hoarding) Order, 2019

Government Notice 157 of 2019

1. Citation

This Order may be cited as the Local Government Finances (Fees for Billboards, Posters, and Hoarding) Order, 2019.

2. Application

(1)This Order shall apply—
(a)to all local government authorities in Mainland Tanzania; and
(b)in relation to billboards, posters, hoarding and any other advertising signs erected, displayed or maintained in a local government authority.
(2)Notwithstanding the provisions of subparagraph (1), this Order shall not apply to posters that give direction to areas that provide public services such as educational institutions, dispensaries, hospitals, houses of worship and such other areas as may be prescribed by the Minister.

3. Interpretation

In this Order, unless the context otherwise requires—“advertising sign” means any advertising structure built or erected to display an advertisement, together with an advertisement displayed on the structure including point of sale display and electronic advertisement;“billboard” means a freestanding structure used or intended to be used for the purpose of posting, displaying or exhibiting any advertisement whether electronic or non-electronic;“fee” means a charge imposed under paragraph 4 of this Order and includes rental or maintenance charges on a billboard, poster, hoarding or advertisement sign;“fee-payer” means a person eligible to pay advertisement fee for a billboard, poster, advertising sign or hoarding and includes a license or permit holder of advertisement services registered by authorized institutions;“hoarding” means a structure at the side of a road or on the side of a building, which is used for displaying advertisement or a poster;“local government authority” has the meaning ascribed to it under the Local Government Finances Act;[Cap. 290]“point of sale display” means arrangement of sign, banners, electronic displays or any other items within an area of business which displays certain product or service and is designed to inform or induce impulse of buying on people or promoting sales of a business items or services;“poster” means any placard announcing or attracting public attention to any meeting, event, function, activity or undertaking or to the candidature of any person nominated for election, or any placard advertising any product or service or announcing the sale of any goods, livestock or property; and“Tanzania Revenue Authority” means the Authority established under the Tanzania Revenue Authority Act.[Cap. 399]

4. Fees

(1)Except for advertising signs prescribed under paragraph 2(2), a fee-payer of a billboard, poster, hoarding or an advertising sign shall, for each billboard, poster, hoarding or advertising sign, pay fees set out in the Schedule to this Order to the Tanzania Revenue Authority.
(2)A rental, survey, permit or maintenance charge on billboards, posters, hoarding or an advertisement sign imposed by any by law or a local government authority shall be collected as part of a fee under this paragraph by the Tanzania Revenue Authority.
(3)Without prejudice to subparagraph (1), procedures for assessment, collection and mode of payment of fees set out in the Schedule shall be as stipulated in the Tanzania Revenue Authority (Assessment, Collection and Accountability of Advertisement Fees for Billboards, Posters and Hoarding) Regulations, 2019.

Schedule (Made under paragraph 4)

Fees

SNItemFee (In TZS)
1.Non illuminated sign:15,000/= per sq. ft
2.Illuminated sign:18,000/= per sq. ft
3.Wall sign:15,000/= per sq. ft
4.Electronic sign:20,000/= per sq. ft
5.Vehicular advertisement:15,000/= per sq. ft
6.Point of sale display: 
 non-illuminated:15,000/= per sq. ft
 illuminated:18,000/= per sq. ft
7.Every poster promotion for first 100 posters for every other bunch of 100 posters or part thereof100,000/=55,000/=
8.Short term advertisement or promotion per day55,000/=
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History of this document

12 February 2019 this version
Commenced
05 February 2019
Assented to