On August 20, 2000, at about 1112 eastern daylight time, a Piper J3C-65, N7073, registered to a private owner, operating as a 14 CFR Part 91 banner tow flight, experienced an on-ground loss of control on landing at Albert Whitted Airport (SPG), St. Petersburg, Florida, and nosed over inverted. Visual meteorological conditions prevailed and no flight plan was filed. The airplane sustained substantial damage. The commercial pilot reported no injuries. The flight originated from SPG about 1 hour 12 minutes before the accident. The pilot stated he entered a left base for the sod area located adjacent to runway 36 to drop off his banner. He completed the banner drop and side stepped to the left and made a wheel landing to runway 36. The tail of the airplane came up; he applied a little throttle, aft stick, and his body weight shifted forward. He inadvertently applied brakes, experienced a loss of directional control, and subsequent nose over of the airplane. The pilot was flying the airplane from the front seat. Review of Federal Aviation Administration, Department of Transportation, Aircraft Specification No. A-691 states that the Model J3C airplane is placard stating, "Solo flying in rear seat only."