Reading the latest faqs for the Hobbit rules, it states:
Appendix
Q: Are Warriors of Dale supposed to have the option for a banner? (p.147)
A: No.

Not having the rules it refers to, my question is, why not? It seems like every faction in LOTR should be able to have a banner to rally around. Why not Dale?

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"Even darkness must pass. A new day will come. And when the sun shines it will shine out the clearer."

Not every army list has the option to take a banner or a warhorn and most can't take a drum. I, personally, can't think of a design or balancing reason why they would not though. It might be to encourage using them as allies to the dwarves or something. It could also be that the ME team just doesn't want to have to make a banner model for them. Maybe Dale will be expanded at some point to include their actual field military, rather than just the town guard (i.e. cops) we have now, and some of those troops will be able to take a banner.

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"Draw your sword with a heavy heart, but swing it with a heavy hand"

I think one of the main reasons is that there isn’t a Dale banner in any of the Hobbit films.

Hunter Orcs never had banners in the films either, but they have the option too. Maybe they just don't think Banners suit Dale.

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"I am the Flying Spagetti Monster. Thou shall have no other monsters before me"
-FSM.

The film shows both banners (primarily in the armoury) and warhorns (being used). I started converting a banner and War horn, assuming that the TaBA book would have the options (just like I assumed Garrison rules would also allow 1/2 bows...), but I was wrong...

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You have but one question to answer: How shall this day end?