For whom?
Businesses with advertising visible from the public rooad/street. This may concern a front wall logo or a shop sign.
How is the tax calculated?
If you advertise extensively, you pay more. If you don’t advertise much, you pay less. And you pay more for inner city advertising than outside the city centre. The advertising tax applies to both it and unlit advertising. For advertising on, at or above the road, different rates apply.