Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic No. 216 / 1988 Coll.
Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic on local fee of dogs and on spa fee
Valid
Effective from 01.01.1989
216
DECLARATION
Ministry of Finance, Prices and Wages of the Czech Socialist Republic
of 9 December 1988
about local fee of dogs and about spa fee
The Ministry of Finance, Prices and Wages of the Czech Socialist Republic provides according to § 2 paragraph 1 of Act No. 82 / 1952 Coll., on Local Charges:
This Decree regulates the local fee of dogs and the spa fee collected by local national committees (hereinafter referred to as "national committees').
Local fee from dogs
The local fee from dogs (hereinafter referred to as the "fee from dogs") is paid from dogs older than 6 months. The dog fee is paid by the dog holder. The holder of all domestic dogs 1) is considered to be the user of the apartment.
(1) The National Committee shall determine the amount of the fee per dog in the range of 30 CZK to 1000 CZK per year; if the dog holder is a single pensioner - up to 400 Ccs per year. For each other dog, the upper limit of this range increases to 1,500 Ccs.
(2) The national committee shall fix the rate of the fee for dogs within the margin referred to in paragraph 1 either uniformly for the whole of its territorial area or differentiated for its individual parts; may also take into account the nature of the objects in which dogs are kept, as well as the membership of the dog holder in the Association for Cooperation with the Army or in the Czech Hunting Union or in the Czech Breeders' Association.
(1) The fee for dogs is not payable from dogs,
(a) to which State organisations are entitled or which are owned by socialist organisations other than state organisations;
(b) the holders of which are persons of the blind, helpless and holders of the ZTP-P cards (particularly severely affected by a guide); the exemption is only for the dog needed by those persons to accompany or protect,
(c) the holders of which are members of the armed corps, including the protective guards (2) and members of the Union for Cooperation with the Army, who keep dogs for the needs of the armed corps; the exemption is only applicable to dogs for which the keeper of the dog proves that they have undergone the training necessary for the use of dogs for service purposes or have been recognised as breeding animals,
(d) the holders of which keep them exclusively for scientific purposes;
(e) the holders of which are persons enjoying privileges and immunities under international law, provided that they are not Czechoslovak nationals and that reciprocity is guaranteed.
(2) The exemption from the fee for dogs is no longer applicable if the reason for the exemption is no longer applicable.
(1) The keeper of the dog ("the taxpayer") is obliged to submit to the national committee a declaration of the fee for dogs within 15 days of the date of the charge; within 15 days, the debtor is also obliged to notify any fact affecting the amount of the fee. If this obligation is not fulfilled, the national committee shall increase the fee due in the current year by 50%.
(2) The owner of the house or organisation which has the right to farm the house is required to report in writing, at the request of the National Committee, all dogs in the house kept, even if the fee of the dogs is not subject to a fee.
(1) The taxpayer is obliged to pay a fee from dogs without measuring in advance, namely:
(a) if more than 400 CZK per year, no later than 31 March of each year,
(b) if more than 400 CZK per year, in four equal instalments, by 31 March, 31 May, 31 August and 30 November each year at the latest.
(2) If a fee obligation is incurred during the year, the fee shall be charged on dogs from the first month following the date on which the fee is due, for each month up to the end of the calendar year, 1 / 12 of the rate fixed in accordance with § 3 (2), but not less than 20 CZK. The validity of the fee is without prejudice to the submission of an application for exemption or reduction of the fee. (3)
(3) If the fee obligation is waived, the obligation to pay the fee on dogs expires on the month in which the taxpayer notified the national committee. The overcharge found on the dog fee shall be refunded if it is more than 20 CZK.
The National Committee shall issue to taxpayers a mark for dogs, including for those who have been exempted from the dog fee; the stamp must bear the name of the municipality and the dog's registration number. The taxpayers are obliged to ensure that dogs actually wear the stamp.
A fee from dogs is administered by a national committee in whose district the taxpayer is resident.
Spa fee
(1) The spa fee is levied on citizens who are temporarily resident in the spa sites listed in the Annex to this Decree ("the taxpayer").
(2) The spa fee of a fixed amount is collected by the organisation or citizen who has provided temporary accommodation to the taxpayer or by an organisation entrusted with the national committee to provide accommodation in private.4)
(3) The spa fee is paid in advance by the taxpayer for the expected period of stay. The fees collected shall be paid to the national committee, which shall determine the method and dates of the levy.
(1) The National Committee shall determine the amount of the spa fee in the range of 1 CZK to 6 CZK per person for each day of stay at the spa. The day of arrival and departure does not count as the time of stay.
(2) The National Committee shall fix the rate of the spa fee within the range referred to in paragraph 1 either uniformly for the whole of its territory or in a differentiated manner for its individual parts; taking into account the scope and quality of the spa facilities and services provided.
The following shall be exempt from the spa fee:
(a) persons to whom free spa care is provided on the advice of a doctor;
b) blind and helpless persons and holders of ZTP-P cards (especially severely disabled with a guide) and their guides,
(c) persons temporarily resident in a spa in the course of their profession or studying in local schools;
(d) relatives in the direct generation and siblings of the accommodation provider or his spouse and spouses of those persons and their children;
(e) owners of individual recreation premises (5) (lying in a spa place), their wives (spouses), relatives in a direct generation;
(f) children under 15 years of age,
(g) members of the Czech and Slovak Union of anti-fascist combatants who hold a certificate of participation in the National Resistance for Liberation (6) and their spouses or widows after them.
The spa fee is administered by the National Committee in whose territorial district the spa site is located.
Transitional, common and final provisions
Holders of dogs whose dogs are on the national committee record shall submit a new return to the fee for dogs only at the request of this national committee on the date of application of this decree.
If a fee of dogs or a spa fee is not paid on time or at the correct amount, the national committee shall measure the arrears by payment rate and may increase the unpaid fee by 10%. The measured underpayment shall be rounded up to the whole crown.
(1) Fees may not be levied and enforced after three years from the end of the calendar year in which the fees became due or in which the national committee was able to charge the fees.
(2) Where an action is carried out to measure or recover a fee, the period referred to in paragraph 1 shall run again from the end of the calendar year in which the debtor has been informed of that action.
Special regulations apply to proceedings concerning the fee of dogs and the spa fee. 7)
Repeal
They shall be deleted:
1. for the territory of the Czech Socialist Republic § 13 of the Order of the Ministry of Finance No. 161 / 1960 Coll., which abolishes certain local fees and regulates regulations on the local fee of dogs,
2. decree of the Ministry of Finance of the Czech Socialist Republic No. 36 / 1972 Coll., on the local fee of dogs, as amended by Decree No. 180 / 1975 Coll. and Decree No. 94 / 1981 Coll.,
3. for the territory of the Czech Socialist Republic, the Order of the Ministry of Finance No. 71 / 1964 Coll., on the spa fee, as amended by Decree No. 48 / 1977 Coll.
This Decree shall take effect on 1 January 1989.
Minister:
Ing. Nicodemou v. r.
Annex to Decree No 216 / 1988 Coll.
List of spa places where the spa fee is collected
Bechyne
Bellows
White
Bludov
Bohdanech
Darkov
Oak
František's Spa
Jáchymov
Jan Spa
Masonry
Charles's Study
Karlovy Vary
Constantine Spa
Spa in Belgrade
Kundratice Spa
Kynžvart Spa
Libverda Spa
Spa Railway
Lip - bath
Luhačovice
Marian Spa
Mled - bath
Ostrožská Nová Ves
Shit.
Satin
Teplice in Bohemia
Teplice nad Bečvou
Touché
Triangle
Composers
Large Loins
Sand Crow
1) § 115 of the Civil Code.
2) Sections 20 and 21 of Act No. 23 / 1962 Coll., on hunting. § 18 and 19 of Act No. 102 / 1963 Coll., on Fisheries, as amended by Act No. 49 / 1982 Coll. § 24 of the Czech National Council Act No. 96 / 1977 Coll., on Forestry Management and Government Administration of Forestry. § 23 of the Czech National Council Act No. 130 / 1974 Coll., on State Administration in Water Economy.
3) § 3 of Act No. 82 / 1952 Coll., on Local Charges.
4) Decree of the Government of the Czech Socialist Republic No. 63 / 1984 Coll., on providing temporary accommodation in private with the approval of the National Committee.
5) § 47 to 58 of Decree of the Federal Ministry for Technical and Investment Development No. 83 / 1976 Coll., on General Technical Requirements for Construction.
6) Act No. 255 / 1946 Coll., on Members of the Czechoslovak army abroad and on certain other participants in the national struggle for liberation.
7) Decree of the Ministry of Finance No. 16 / 1962 Coll., on Tax and Charges Proceedings. Act No. 71 / 1967 Coll., on Administrative Procedure.
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Regulation Information
| Citation | Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic No. 216 / 1988 Coll., on local fee of dogs and on spa fee |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1988 |
|---|---|
| Effective from | 01.01.1989 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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