Decree No. 188 / 1949 Coll.
Regulations issuing standard rules for the collection of municipal levy on ice cream
Valid
Effective from 23.07.1949
188.
Government Regulation
of 12 July 1949
laying down standard rules for the collection of municipal ice cream levy
The Government of the Czechoslovak Republic orders pursuant to § 35, § 4 of the Act of 12 August 1921, No 329 Coll., on the transitional arrangements for the financial economy of municipalities, and § 2, § 1 of the Act of 19 July 1948, No 209 Coll., on transitional arrangements in the field of municipal benefits and charges:
For the collection of the municipal levy on ice cream, the standard rules laid down in the Annex to this Regulation and forming part of it shall be adopted.
This Regulation shall enter into force on the day of its publication; they shall be carried out by the Minister for the Interior in agreement with the Minister for Finance.
Zaporocký v. r.
Nosek v. r.
Annex to Decree-Law No 188 / 1949 Coll.
Standard rules for collecting municipal ice cream levy.
The local national committee (*) in........... decided on................ in accordance with the provisions of § 35 of the Act of 12 August 1921, No 329 Coll., on the transitional adjustment of the financial economy of the municipalities, as amended by the regulations amending it, in order to collect the municipal levy on ice cream (hereinafter referred to as "the levy ') from........ until the date of................ in accordance with the following rules:
The dose is subject to the sale of ice cream to consumers.
(1) The dose is 10 h (ten pennies) for each, even if only the starting crown of the selling price of each portion.
(2) If the levy is already included in this price (§ 3 (1)), the seller is obliged to give appropriate notice (for example, "Prices including municipal ice cream levy '), otherwise the levy is calculated on the whole selling price.
(1) The dose is required to pay who sells ice cream and can move it to the buyer. A lot of duty comes at the moment of selling ice cream.
(2) The taxpayer shall issue to each buyer (consumer) a mark of the local national committee equal to the amount of the benefit and shall devalue the mark before it in a manner specified by the local national committee. Impaired stamps shall not be reused.
(3) The taxpayer is obliged to keep a book showing on a daily basis the number of portions of ice cream sold according to their selling price, total sales and levy on them.
The levy is paid by the taxpayer to buy the necessary stamps at the local national committee's cash register (§ 3 (2)), in quantities that are at least sufficient for adequate weekly consumption. He can't sell ice cream without these stamps.
The inspection authorities of the local national committee shall have the right to enter all premises where ice cream is sold at the time of the operation of the undertaking and to request the presentation of the documents referred to in Article 3 (2) and (3) and the records for tax purposes, as well as other documents proving the quantity and selling price of ice cream sold, and to ensure that these rules are maintained.
(1) If the taxpayer fails to comply with the obligations imposed on him by these rules, the batch obligation may be imposed by means of a payment order as stated in an official estimate.
(2) An appeal against a payment order may be lodged within 15 days, counting from the day following the date of service, at the local national committee or at the immediate superior national committee. * *) The appeal shall not have suspensory effect. It shall be decided by the immediate superior national committee.
(1) The local national committee may make a levy agreement with the taxpayers (for example, its calculation, collection, flat-rate payment) if this simplifies taxation and if this does not significantly change the levy result for the taxpayer.
(2) The levy may be fixed for a maximum of one year.
(1) The levy is payable on the 15th day following receipt of the order for payment (§ 6, paragraph 1) or on the date provided for by the agreement (§ 7, paragraph 1).
(2) The same provisions apply to the limitation of the levy as to the limitation of direct taxes.
If the benefit has not been paid in due time, interest on late payments of 6% shall be paid from the due date until the amount due has been paid.
The dose is enforced by political or judicial execution.
(1) Those who intend to avoid payment or achieve lower rates of benefit, take action or omit, will be punished unless the offence is a criminal offence, by the District National Committee fine up to 5 000 Kcs. In case of imperfections, either a replacement prison sentence should be imposed according to the rate of guilt within 14 days.
(2) Those who otherwise transpose the provisions of these rules will be punished by an order fine of up to 1000 CZK imposed by the local national committee.
The benefit shall be used to meet the budgetary needs of the local national committee.
*) In the municipalities in which the competence of the local and regional national committee is exercised by a single or central national committee, the relevant places of the rules shall be indicated by that national committee instead of the local and regional national committee. In the capital of Prague, it belongs to the central national committee to decide on the introduction of the benefit; the other powers will be exercised in the first storehouse of the district national committee.
* *) Slovakia at the local national committee.
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Regulation Information
| Citation | Government Decree No. 188 / 1949 Coll., issuing standard rules for collecting municipal levy on ice cream |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.07.1949 |
|---|---|
| Effective from | 23.07.1949 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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