Government Decree No. 40 / 1947 Coll.
Regulations governing the rates of municipal levies and charges and certain other measures in this field
Valid
Effective from 01.05.1947
40.
Government Regulation
of 25 March 1947
adjusting the rates of municipal levies and charges and taking certain other measures in this field.
The Government of the Czechoslovak Republic orders pursuant to § 35, § 4, § 37, § 2 and § 38 of the Law of 12 August 1921, no 329 Coll., on the transitional adjustment of the financial economy of municipalities:
General allowances and fees.
General allowances and fees according to standard rules.
General adjustment of rates.
(1) The standard rules on the collection of municipal benefits and charges pursuant to the Government Regulations of 27 April 1922, No 143 Coll., implementing the Law of 12 August 1921, No 329 Coll., on the transitional arrangements for the financial economy of municipalities, and of 26 January 1928, No 15 Coll., amending the standard rules published in the Appendices to the Government Regulations of 27 April 1922, No 143 Coll., and issuing further standard rules for municipal levies and charges, as amended by the Government Regulation of 27 March 1941, No 159 Coll., are hereby amended, subject to the provisions of paragraphs 2 and 3, by the rates of general levies and charges expressed in monetary units (not in percentage), to be replaced by a triplicate er.
(2) The provisions of the preceding paragraph do not apply to the standard rules on the collection of the room levy and the electricity and gas levies for lighting purposes, nor to the standard rules on the collection of water (general and special) and the charges for the use of municipal sewers (Sections 2 and 14 of the relevant rules), and to the collection of ash and waste.
(3) Rates (paragraph 1) in the standard rules for the collection of the municipal levy on dogs set out in the Appendix to the Decree of 16 October 1941, No 421 Coll., issuing new standard rules for the municipal levy on dogs, and supplemented by the Decree of 6 November 1942, No 398 Coll., are replaced by twice as long as the dogs are not required to guard agricultural establishments for which the rate is not increased.
Common beverage levy.
The standard rules for the collection of the municipal beverage levy referred to in the Appendix to the Decree of 23 January 1941, No 36 Coll., on the arrangements for the collection of the municipal beverage levy are amended as follows:
1. Paragraph 1 reads as follows:
"(1) The municipal levy on beverages shall, subject to the provisions of paragraphs 2 to 4, be subject to payment (sale).
1. alcohol free from beverages, in particular mineral waters, sodas, sodas, tea and other extracts of vegetable substances, cocoa, chocolate, coffee (including frozen chocolate or coffee), excluding milk of any kind and in any condition, for consumption on the spot, in particular in innkeeper's or innkeeper's rooms and in other rooms where such drinks are served for consideration (sold);
2. beverages containing alcohol, in particular wine of any kind, wine-like drinks or wine containing, or containing, bead (liqueurs) of any kind, rum, arak and other spirits, excluding beer and alcohol, whether or not the beverage is administered (sold) to the consumer in containers open or closed for consumption on the spot (provision 1) or for consumption outside the undertaking or the place where it has been sold (sold).
(2) Paragraph 1, No 1, shall not apply to the submission of beverages for consideration (sale) in officially recognised campsite and racing kitchens (food establishments) when the beverages concerned are served (sold) at working time or during a working break and at a maximum overhead price.
(3) For the drinks referred to in paragraph 1, No 2 which have been exported from the municipality, the municipality shall return the levy paid only if the levy has not been flat-rate (§ 8) and has been exported within 24 hours of the sale at least 10 litres at the same time. The entitlement to reimbursement of the benefit shall be established by the holder of the benefit, which may be applied to the municipality only within 3 days of export.
(4) From the drinks for which the levy has been refunded pursuant to the preceding paragraph, the levy shall be collected by the municipality to which the consumer has exported it if the levy is levied on the beverages in accordance with the rules in paragraph 1, No 2. The consumer must notify that municipality of the quantity of drinks imported within 24 hours of import and pay the levy no later than the third day following the return of the levy. '
2. Paragraph 2 (2) reads as follows:
"(2) If the benefit is included in the price, the owner of the undertaking (the seller) is obliged to draw the attention to this deduction of the benefit in an appropriate manner (notice on the price list, for example" The municipal beverage levy is included in the prices "or below). If no such warning is given on the charge, the full price shall be calculated. '
3. Paragraph 3 reads as follows:
"(1) The dose should be paid:
(a) who, in return for payment, is serving the drinks referred to in Article 1 (1). The dose obligation occurs at the time of the submission (sale) of the drink;
(b) in the case referred to in § 1 (4), the person importing the drinks into the municipality. The dose obligation follows the day on which the dose was returned.
(2) The compulsory levy (paragraph 1 (a)) is intended to issue to each visitor (consumer) an account for the removal of the juxt-book, issued by the municipality for the reimbursement of its own expenses, in which it also calculates the levy on beverages (§ 2). Juxt's books are the accounting document for measuring the dose.
(3) The compulsory levy [paragraph 1 (a)] is required to provide, according to the juxt book for municipal purposes, a book showing on a daily basis the total sales of the drinks (sold) by their type, the quantities and prices charged to consumers and non-consumers (traders, dealers), the total of the municipal benefits and the account shall be closed daily. "
4. Paragraph 5 reads as follows:
"(1) The municipality may at any time convince its authorities that the notification and documents submitted are correct. The monitoring authority shall have the right to enter at the time of operation of the undertaking into all rooms in which the drinks (sold) or are stored, to require the presentation of the documents referred to in Article 3 (2) and (3) and the records made for tax purposes, as well as other documents proving the type, quantity and price of the drinks charged to consumers or the refund of the levy (§ 1 (4)) and to be satisfied of the state of the stocks and of the maintenance of the rules on the collection of the levy. It is only with the consent of the military administration and in the presence of its authorities that military undertakings may be joined and supervised for that purpose. Specific rules apply to the entry of control authorities into the railway circuit.
(2) Also the staff member of the compulsory allowance (§ 3 (1)) and his suppliers are obliged to communicate to the municipality, upon request, all the circumstances relevant for the measurement of the benefit and to submit the means taken into account in the measurement and control of the benefit. "
A community benefit from entertainment.
The Order on the collection of municipal entertainment levy, as set out in the Appendix to the Order of the Minister of the Interior of 18 May 1943, No 128 Coll., on the entertainment levy, as amended by the Decree of 18 June 1943, No 174 Coll., is amended as follows:
1. Paragraph 2 (2) shall be deleted;
2. Paragraph 8 reads as follows:
Dose rates.
(1) The levy constitutes, without prejudice to the provisions of paragraphs 2 and 3 and the provisions of Section 9,
for each ticket included in the price:
| a) do 1 Kčs | 10 h |
| b) nad 1 Kčs do 1,50 Kčs | 20 h |
| c) nad 1,50 Kčs do 2 Kčs | 40 h |
| d) nad 2 Kčs do 5 Kčs | 20 % |
| e) nad 5 Kčs do 10 Kčs | 25 % |
| f) nad 10 Kčs do 20 Kčs | 30 % |
| g) nad 20 Kčs do 30 Kčs | 35 % |
| h) nad 30 Kčs | 40 % |
prices or fees (Section 6).
(2) For the organisation of the species referred to in § 1 (2), 7, 9 and 10, provided that the service of meals and beverages and the smoking and dancing of visitors is excluded, the levy is for each ticket included in the price
| a) do 5 Kčs | 8 % |
| b) nad 5 Kčs do 10 Kčs | 10 % |
| c) nad 10 Kčs do 20 Kčs | 12 % |
| d) nad 20 Kčs | 15 % |
prices or fees (Section 6).
(3) The organisation of the species referred to in Sections 1, 2, 7, 9 and 10, in which the conditions of the preceding paragraph are met, shall be exempt from the levy if recognised by the District National Committee, acting on a proposal from the relevant local national committee (central national committee), in the interest of care for art or in the interest of state care by the enlightenment as generally useful. The District National Committee (Central National Committee) shall request an opinion from the Association Committee on Information, following the assignment of the State Information Instructor. ';
3. Paragraph 9 reads as follows:
Special rates for making movies.
(1) The charge for showing films is for each ticket included in the price
| a) do 5 Kčs | 50 h, |
| b) nad 5 Kčs do 10 Kčs | 1 Kčs, |
| c) nad 10 Kčs | 1,50 Kčs. |
(2) A price within the meaning of the preceding paragraph means the price declared for a ticket outside the benefit of the levy and the temporary allowance for renewal, if collected for the benefit of the Czechoslovak film industry. In addition to the price of the ticket, the price of the ticket shall be clearly marked on both the ticket and the ticket; derogations from this provision are permitted by the Ministry of the Interior.
(3) If, in addition to the presentation of films, the organisation of other types is subject to a dose, the dose shall be measured in accordance with the provisions of Section 8 as if the films were not shown; Paragraph 8 (3) shall remain unaffected. ';
4. Paragraph 16 reads as follows:
According to the number of participants.
(1) The benefit for free entertainment provided that it is not to be calculated in accordance with the provisions of paragraph 2 or the provisions of § 18 to 21 shall be collected as a flat-rate benefit according to the number of participants in the amount of 2 CZK per participant.
(2) The entertainment levy, organised as a voluntary admission fee, is collected - unless it is not an organisation where the usual collection of voluntary contributions is by circumventing visitors (§ 20 (4)) - as a flat-rate levy according to the number of participants, of 3 CZK per participant. If the amount of all the input is determined, the levy shall be 25% of gross income if the amount thus calculated is higher than the levy calculated in accordance with the provisions of the preceding sentence.
(3) The exemption of the species referred to in Article 1 (2), 7, 9 and 10 to which the provisions of paragraph 1 or 2 apply shall apply mutatis mutandis.
5. In Paragraph 17, the word 'five times' is replaced by 'fifteen times' and the word 'twenty-five times' is replaced by 'seventy-five times'.
6. In Paragraph 19 (1), the words "2 K per day 'are replaced by the words" 4 CZK for each, even if starting 3 hours'.
7. In the second sentence of Paragraph 20 (2), the rates are replaced by double the relevant amount.
8. Paragraph 21 (2) reads as follows:
"The dose is 50 hours per day for every 10 m2 of the holding area. The dose shall not be collected in days where the radio equipment has not been proven to have been used. '
Final and transitional provisions.
Article I, to § 37, paragraph 6, of Decree No. 143 / 1922 Coll., according to which municipalities are obliged to replace the expenses associated with special supervision for the measurement and collection of municipal entertainment levy, shall be deleted.
The Decree of the Minister of Interior, issued pursuant to Article II of the Order of the Minister of Interior No 128 / 1943 Coll. or Article I of the Decree of the Government of 3 July 1943, No 203 Coll., amending the Act of 12 August 1921, No 329 Coll., on the transitional adjustment of the financial economy of municipalities, shall be repealed unless it has already been done so.
The fixing and collecting of allowances, allowances and charges for municipal levies or charges or for the basis for their assessment, in the case of articles subject to municipal levies and charges, unless expressly provided for by the relevant legislation, is inadmissible even if such fees should be paid voluntarily or for the benefit of someone other than the municipality. The resolutions and measures of local national committees contrary to this are null and void.
(1) The municipal levy on beverages may be levied in accordance with the rules applicable to the standard rules until 31 May 1947 at the latest. The agreement on the levy on beverages (Section 8 of the standard rules) shall cease to apply on the date on which the municipality begins to levy the levy on beverages under the rules corresponding to the standard rules as amended by this Regulation.
(2) Organisations which have been announced (Section 4 of the Regulations in the Addendum to Regulation No 128 / 1943 Coll.) before 1 May 1947 and which will take place by 15 May 1947 at the latest shall be subject - except for the presentation of films - to the entertainment levy in accordance with the regulations still in force.
This Regulation shall enter into force on 1 May 1947, but on 18 April 1947 as regards the film presentation levy and shall apply only in the Czech and Moravian-Silesian countries; they shall be carried out by the Minister of the Interior in agreement with the Minister of Finance and the other Ministers involved.
Gottwald v. r.
Dr Zenkl v. r.
Ursines v. r.
Fierlinger v. r.
Masaryk v. r.
Maj-Gen Svoboda v. r.
Dr. Ripka v. r.
Nosek v. r.
Dr Dolansky v. r.
Dr Stránská v. r.
Dr Drtina v. r.
Kopecký v. r.
Děuriš v. r.
Wasted v. r.
Dr Pietor v. r.
Ing. Kopecký v. r.
Hala v. r.
Dr. Unedible v. r.
Dr Procházka v. r.
Majer v. r.
Dr Franek v. r.
Lichner v. r.
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Regulation Information
| Citation | Government Decree No. 40 / 1947 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.04.1947 |
|---|---|
| Effective from | 01.05.1947 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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