Act No. 278 / 2019 Coll.
Act amending Act No. 565 / 1990 Coll., on Local Charges, as amended
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Law
Effective from 01.01.2020
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278
THE LAW
of 15 October 2019
amending Act No. 565 / 1990 Coll., on Local Charges, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 565 / 1990 Coll., on Local Taxes, as amended by Act No. 184 / 1991 Coll., Act No. 338 / 1992 Coll., Act No. 48 / 1994 Coll., Act No. 305 / 1997 Coll., Act No. 149 / 1998 Coll., Act No. 185 / 2001 Coll., Act No. 274 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 229 / 2003 Coll., Act No. 270 / 2007 Coll., Act No. 329 / 2011 Coll., Act No. 458 / 2011 Coll., Act No. 142 / 2012 Coll., Act No. 174 / 2012 Coll., Act No. 266 / 2015 Coll., Act No. 170 / 2017 Coll., Act No. 270 / 2011 Coll., Act No. 429.
1. The title and title of Part One are inserted above Section 1:
INTRODUCTORY PROVISIONS '.
2. In Section 1 of the introductory part of the provision, the words "Municipality may choose 'are replaced by the words" Municipality may introduce'.
3. in Paragraph 1 (b):
"(b) stay fee,"
4. in Article 1, point (e) is deleted;
Points (f) to (h) shall be renumbered as points (e) to (g).
5. The following shall be inserted above Section 2:
CHARGES
PENSION OF THE CPS '.
6. In Paragraph 2 (1), the second sentence is replaced by the following: "For the purposes of this charge, this may be the person who is registered or has his registered office in the Czech Republic."
7. In the second sentence of Article 2 (2), the words "powerless (1)) and a person with a severe disability holding a ZTP / P licence under special legislation (1a) 'are replaced by the words" a person deemed to be dependent on the assistance of another natural person under the law governing social services, a person holding a ZTP or ZTP / P licence' and the words "established by a municipality for lost or abandoned dogs' are replaced by the words" for animals'.
footnotes 1 and 1a are deleted, including the references to footnote 1a.
8. In § 2 (3) the second and third sentences are replaced by the sentences "The rate of the fee for dogs for a dog held by a person over 65 years of age is up to CZK 200 per calendar year. For the second and each additional dog, the rate of charge of dogs may be up to 50% higher than the upper limit of the charge according to the first or second sentence. 'and in the last sentence, the words" possession of the dog' are replaced by the words "duration of the fee obligation '.
9. In the first sentence of Article 2 (4), the words "place of residence 'are replaced by the words" place of entry'; in the second sentence, the words "residence 'are replaced by the words" entry'.
10. The following title and title of Title II are inserted above Section 3:
_
11.
Fee subject
The fee is payable by a person who is not registered in the municipality. "
footnotes 4 and 4a are deleted.
12. The following Sections 3a to 3h are inserted after Section 3, including the headings:
Subject matter of fee
(1) The subject of the residence fee shall be a monthly stay of no more than 60 consecutive calendar days with the individual residence provider.
(2) The subject of the fee is not a stay where personal freedom is restricted by law.
Exemption from the fee
(1) A person is exempt from the residence fee
(a) blind, the person deemed to be dependent on the assistance of another natural person under the Social Services Act, the person holding the ZTP / P licence and his guide;
(b) under 18 years of age;
(c) hospitalized in the territory of the municipality in the health establishment of the bed care provider, except for the person who is provided with spa rehabilitation care
1. paid as a contributory spa rehabilitation care according to the Act governing public health insurance; or
2. not covered by public health insurance,
(d) caring for children for a recovery or other similar action for children under the law governing the protection of public health in the territory of the municipality; or
(e) performing seasonal work on the territory of the municipality for a legal or business natural person; or
(f) resident in the territory of the municipality
1. in a school establishment for the performance of constitutional or protective education or a school establishment for preventive education or in an establishment for children requiring immediate assistance;
2. in an establishment providing accommodation under the Act governing social services,
3. in an establishment to help people at risk or in need operated by a public utility corporation tax payer; or
4. for the purpose of carrying out rescue or disposal operations under the Integrated Rescue System Act.
(2) A member of the Security Corps, a soldier in active employment, a civil servant or an employee of the Czech Republic residing in the territory of a municipality owned by the Czech Republic or that municipality in connection with the performance of service or work tasks shall be exempt from the stay fee.
(3) The seasonal work referred to in paragraph 1 (e) is work which depends on the rotation of the seasons and is generally repeated every year.
Basis of fee
The basis of the stay fee shall be the number of days of stay started, except on the day of the beginning of the stay.
Fee rate
The rate of stay fee is up to 21 CZK.
Calculation of the fee
The residence fee shall be calculated as the product of the fee base and the fee rate.
Fee payer
(1) The payer of the residence fee is the provider of the refund.
(2) The payer is obliged to levy a fee from the payer.
Registration obligation
(1) The payer of the residence fee is required to keep a register in paper or electronic form for each establishment or place where he provides the reimbursement. It shall enter in the register the data relating to the natural person who provides the return.
(2) The data referred to in paragraph 1 are:
(a) the day of the beginning and the day of the end of the stay;
(b) the name and, where applicable, the name, surname and address of the place of registration or a similar place abroad;
(c) date of birth;
(d) the number and type of identity card which may be:
1. identity card,
2. travel document,
3. a temporary residence certificate in the territory;
4. residence card of a family member of a European Union citizen,
5. residence permit,
6. residence permit for foreigners,
7. permanent residence permit,
8. an application for international protection; or
9. the applicant's temporary protection card; and
(e) the amount of the fee collected or the reason for the exemption.
(3) The entries in the register must be kept correctly, completely, demonstrably, clearly, clearly, in a manner which ensures the durability of the entries and must be arranged gradually from a time perspective.
(4) The fee payer shall keep the register for a period of 6 years from the date of the last registration.
Accounting obligation to simplified scope
(1) The payer of a residence fee which, as the organiser of a cultural or sporting event, provides for the payment of a stay to the participants in that event may fulfil an obligation of registration in a simplified manner, provided that:
(a) reasonably assumes that it will provide a stay of at least 1 000 participants; and
(b) notify the administrator of the intention to comply with the registration obligation within a simplified range of at least 60 days before the date of the commencement of the stay.
(2) The payer shall pay the fee in the notification referred to in paragraph 1 (b). (b) justify the expected number of participants in an action to be granted a payment of a stay and provide at least information on the cultural or sporting event;
(a) the date of the beginning and the date of the end of the event;
(b) the name and type of the action; and
(c) the individual establishments or places where the stay will be provided.
(3) The fee administrator shall, by decision, prohibit the fee payer from notifying the performance of the registration obligation to a simplified extent, unless it is possible to assume that the conditions laid down in paragraph 1 are met. The fee administrator shall take a decision not later than 15 days from the date of notification referred to in paragraph 1 (b) to prohibit compliance with the accounting obligation to the simplified extent.
(4) When carrying out the accounting obligation to a simplified extent, the records shall only include:
(a) the particulars referred to in paragraph 2 (a) to (c); and
(b) summary data on the number of participants to whom the stay has been granted and the amount of the fee collected broken down by:
1st day of the stay,
2. the establishment or places where the stay was granted; and
3. Reason for exemption. '.
13. in § 3d, "21" is replaced by "50."
14. the following title and title of Title III are inserted above Section 4:
PAYMENT FOR THE USE OF THE PUBLIC DISTRIBUTION '.
15. in the second sentence of Article 4 (1), the words "the yield is determined" shall be replaced by the words "the entire yield is received."
16. in Paragraph 4 (3), the words' disabled 'are replaced by' holding a ZTP or ZTP / P licence ';
17. The following title and title of Title IV are inserted above Section 6:
CHARGES FROM ACCESSION '.
18. In the last sentence of Paragraph 6 (1), the word "designated 'is replaced by the word" withdrawn'.
19. Article 7 shall be deleted;
20. The following title and title of Title V are inserted above Section 10:
CHARGE FOR AUTHORIZATION TO MOTOR VEHICLES IN SELECTED POSTS AND PARTS OF CITY '.
21. In Paragraph 10, in the second sentence of paragraph 1, the words "resident" shall be replaced by the words "registered" and in the last sentence, the words "or ZTP / P" shall be inserted after the word "ZTP."
22. The following title and title of Title VI are inserted above Section 10b:
CHARGES FOR THE OPERATION OF THE COLLECTION SYSTEM, COLLECTION, TRANSPORT, CLASS, USE AND WITHDRAWAL OF THE COMMERCIAL WASTE '.
23. in Article 10b (1) (a):
"(a) a natural person registered in a municipality;"
24. in Article 10b (1) (b), the words "declared for residence" are replaced by the words "registered."
25. in the last sentence of Article 10b (2), the words "to the municipal office" shall be replaced by the words "to the tax administrator."
26. in Article 10b (4), the words "declared for residence" are replaced by the words "registered."
27. in the first sentence of Paragraph 10b (6), the word "stay" shall be replaced by "login."
28. The following title and title of Title VII are inserted above Section 10c:
CHARGES FOR THE EVALUATION OF THE CONSTRUCTION OBSERVATION OF ITS ASSOCIATION AT THE CONSTRUCTION OF WATER OR CANALIZATION '.
29. in the first sentence of Paragraph 10c (1), the words "for the evaluation of the building plot by the possibility of its connection to the construction of a water duct or sewerage" shall be inserted after the word "charge."
30. in the second sentence of Paragraph 10c (3), the word "decision18)" shall be replaced by the words "decision or legal effect of approval."
footnote 18 is deleted.
31. The following shall be inserted above Section 11:
IMPLEMENTATION AND MANAGEMENT OF CHARGES '.
32. in § 11 (1) to (3), the words "municipal office" are replaced by the words "charge manager."
33. In Article 11, at the end of paragraph 3, the words "following his fate 'shall be added.
34. In Article 12 (2), the words "municipal authority 'are replaced by the words" tax administrator'.
35. Paragraph 14, including the title, reads:
Implementation of the fee
(1) The municipality introduces a fee by a generally binding decree.
(2) The municipality will adapt the general binding decree
(a) the fee rate;
(b) the time limit for submitting the notification, unless the obligation to submit the notification is excluded; and
(c) the maturity of the fee.
(3) The municipality in the general binding decree may further adapt
(a) further exemption from the fee;
(b) fee relief;
(c) exclusion from reporting obligations;
(d) the flat-rate amount of the fee, where the law allows its application to that charge; If the law allows the levy to be chosen on a flat-rate basis, the municipality shall adjust the method of its choice,
(e) other means of payment and the corresponding date of payment of the charge than that of payment and the date of payment under the tax rules; or
(f) a longer period for notification of changes to the notified notification.
(4) The municipality in a generally binding decree introducing a public space charge or a licence fee for entering a motor vehicle at selected places shall determine the places subject to these charges in the municipality. '
36. in Paragraph 14a, the following paragraph 1 is inserted:
"(1) The fee payer or payer shall submit a notice to the administrator unless the municipality excludes this obligation in a generally binding decree. In the case of a fee paid by a payer, the fee shall be reported only to the payer. ';
Paragraphs 1 to 4 shall be renumbered paragraphs 2 to 5.
37. in Article 14a (2) (a), the words "or a commercial firm" shall be deleted and the words "place of business" shall be replaced by the words "business seat."
38. in Paragraph 14a (2) (c), "amount of charge" is replaced by "charge."
(39) In Paragraph 14a, at the end of paragraph 4, the words "if the municipality does not provide for a longer period in a generally binding decree."
40. in Paragraph 14a, the following paragraph 5 is inserted after paragraph 4:
"(5) The obligation to report an indication referred to in paragraph 2 or to amend it shall not apply to an indication which the fee administrator may detect automatically from the registers or registers to which he has automatic access. The administrator shall publish the fee on his official record. ';
Paragraph 5 shall become paragraph 6.
41.In Article 14a (6), "3" is replaced by "4."
42. Paragraph 15, including the title, reads:
Fee manager
(1) The fee manager is the municipal authority.
(2) The management of the fee is an exercise of delegation. ';
43. In Section 16 (1) of the Introductory Part of the provision, the words "local charge procedure 'are replaced by the words" charge administration'.
44. in Article 16 (2), the following point (d) is inserted after point (c):
"(d) the address to which the documents are to be served;"
Points (d) to (f) shall be renumbered as points (e) to (g).
45. In Article 16, at the end of paragraph 2, the dot is replaced by a comma and the following point (h) is added:
"(h) the type of data box and the identifier of the data box if the data box is made available.";
46. in Article 16 (3) (h):
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Regulation Information
| Citation | Act No. 278 / 2019 Coll., amending Act No. 565 / 1990 Coll., on Local Charges, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.11.2019 |
|---|---|
| Effective from | 01.01.2020 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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