§ 313-7. Tax Not to be Separately Stated or Charged.

(a)

The tax shall not be stated or charged separately from the rent or other consideration paid by an advertiser for use or occupancy of an outdoor advertising sign or shown separately on any record thereof, or otherwise reflected upon any bill, statement, or charge made for the sign's use or occupancy issued or delivered by the advertising host.

(b)

No advertising host shall state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by an advertiser, or that it will be added to the rent or other charge.

(c)

Nothing in this section prohibits an advertising host from doing the following:

(i)

including in the rent or price it charges an advertiser an amount sufficient to recover the tax imposed by this chapter;

(ii)

including an amount sufficient to recover the tax imposed by this chapter on a billing or invoice pursuant to the terms of a written license or lease agreement providing for the recovery of the advertising host's tax costs; or

(iii)

otherwise recovering an amount sufficient to recover the tax imposed by this chapter on a billing or invoice pursuant to the terms of a written agreement executed prior to the effective date of this chapter.

(d)

This section shall have prospective application and shall not impair or modify the terms of any written agreement executed prior to the effective date of this chapter providing for the recovery of an advertising host's tax costs to the extent those terms conflict with the provisions of this section.

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