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"banner" is just a term for a rectangular section that is wider than it is high and located at the top of a page. It comes from publishing where "banner headlines" were/are used to attract attention to a particular news story or article later in the publication.
If you can code a "header" for a page you can code a banner. It's just the same markup up as any other element. It is simply the shape and position of the container that would make it into a "banner"
If you had a short, wide section at the bottom of the page, it would be a "footer" when it's at the top; ... ... It's a "banner". How it is coded or what it is coded in, makes absolutely no difference.
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Chris. ->> Links are advertising NOT optimising!! <<-
A foolish consistency is the hobgoblin of little minds
Thought for today:- I SEO the only industry where all the cowboys are Indians?
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