Owners of signboards are subject to the tax, and the rate of tax varies
according to the size of the board and the language written on the
board. Signboards that display Thai words are levied at the rate of
Baht 10 per 500 square centimeters. Signboards displaying both Thai
and foreign words are taxed at Baht 100 per 500 square centimeters
and, for foreign words alone or Thai words below foreign words, the
rate increases to Baht 200 per 500 square centimeters. However, at
present, the above rates are reduced to Baht 3, Baht 20 and Baht 40,
respectively.