Intelligent mobile advertising is an important area for business growth. The foundation of this growth is largely dependent on the semantic web that relies on ontologies to provide various taxonomies. The Intelligent Mobile Advertising Service (iMAS) ontology is developed from its roots in marketing, enabling the development of the Mobile Semantic Advertising Model (MSAM). However, the dynamic nature of marketing in today's world of the web has led to the work done on the iMAS location based service. The prototype was tested and the results were applied to the development of MSAM ontology. This paper introduces a formal approach to the iMAS model ontology. An overview of retail and marketing ontologies and the iMAS model ontology is discussed. The final section covers challenges and future work.
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