This tax must be paid by every natural or legal person who has the right to use the billboard, or if the user is unknown, by the owner of the land or of the wall the billboard is on, or of the vehicle used to transport the billboard.
Each year, Brussels Fiscality sends a declaration form to all taxable people. Taxable people who have not received a declaration form by 1 October of the assessment year, must request one by 31 December of the assessment year.
For more information, please visit the website of Brussels Fiscality.