§ 313-3. Outdoor Advertising Sign Tax.

(a)

There is hereby levied an excise tax on the privilege of installing, placing, and maintaining outdoor advertising signs in the city of Cincinnati. The tax shall equal the greater of seven percent of the gross receipts generated by or attributable to any outdoor advertising sign located in the city of Cincinnati or the annual minimum amount specified in subsection (b). The tax constitutes a debt owed by the advertising host who owns or controls an outdoor advertising sign, which debt is extinguished only by payment of the tax to the city.

(b)

An annual minimum tax is hereby imposed on the privilege of installing, placing, and maintaining outdoor advertising signs in the city of Cincinnati. The annual minimum tax shall be calculated at the following rates per square foot of sign face area of each outdoor advertising sign located in the city of Cincinnati:

(i)

$10 per square foot of sign face area for electronic outdoor advertising signs located within 660 feet of the nearest edge of interstate and primary highway system rights-of-way and visible from the main traveled way;

(ii)

$5 per square foot of sign face area for non-electronic outdoor advertising signs located within 660 feet of the nearest edge of interstate and primary highway system rights-of-way and visible from the main traveled way; and

(iii)

$2 per square foot of sign face area for all other outdoor advertising signs.

(Ordained by Emer. Ord. No. 167-2018, § 1, eff. July 1, 2018)