Published by City of Toronto under Third Party Sign Tax
Chapter 771 of the Toronto Municipal Code, the City of Toronto's third party sign tax chapter, and the taxation counterpart to the sign permit rules in Chapter 694. Its articles cover liability to tax, sign class, the amount of tax, exemptions and refunds, information given to the Chief Building Official, annual and additional assessments, designated collectors, offences and fines, penalties, audit and inspection, objections, appeals to council, recovery of the tax, referral to a bailiff or collection agency, interest, and an insufficient funds fee.
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