Act No. 48 / 1994 Coll.
Act amending and supplementing the Act of the Czech National Council No. 565 / 1990 Coll., on Local Charges, as amended
Valid
Effective from 01.07.1994
48
THE LAW
of 18 February 1994
amending and supplementing the Act of the Czech National Council No. 565 / 1990 Coll., on Local Charges, as amended
Parliament has decided on this law of the Czech Republic:
The Act of the Czech National Council No. 565 / 1990 Coll., on Local Charges, as amended by the Act of the Czech National Council No. 184 / 1991 Coll. and the Act of the Czech National Council No. 338 / 1992 Coll., is amended as follows:
1.
"(f) a charge on accommodation capacity,"
2. in Paragraph 1, points (d) and (h) are deleted.
Points (e) and (f) shall be renumbered (d) and (e), and point (i) shall be renumbered (f).
3. In Article 2 (1), the words "or registered office 'shall be inserted after the words" stay'.
4. In Paragraph 3 (1), the following words shall be replaced by a comma at the end of the period: "unless these persons demonstrate another reason for their stay."
5. Paragraph 3 (2) (b) shall be deleted.
Points (c) and (d) shall be renumbered points (b) and (c).
6. In Paragraph 3 (4), the last sentence is replaced by the following: "The municipality may fix a fee per week, monthly or annual lump sum."
Article 7 (4) (2) reads as follows:
"(2) The public areas under this law are in particular squares, marketplaces, roads, local roads, parks and public greenery, as well as other premises accessible to everyone without restriction. '
8. In the first sentence of Article 4 (5), the words "per 1 m2 'are replaced by the words" for each m2 even begun'.
9. § 5 is deleted.
10. in Paragraph 6 (3), "up to 30%" is replaced by "up to 20%" and in the second sentence, the words "also annual."
11.
(1) The charge on accommodation capacity is collected in spa or tourist places from accommodation capacity in facilities serving or intended for temporary accommodation for remuneration.
(2) The accommodation fee is not subject to:
(a) accommodation capacity in facilities used for temporary accommodation for students and pupils;
(b) accommodation capacity in facilities serving the accommodation of personnel of natural and legal persons who own or have the right to manage such facilities;
(c) accommodation capacity in health or spa facilities if they are not used as hotel facilities;
(d) accommodation capacity in facilities serving social and charitable purposes.
(3) The fee shall be paid by the natural and legal persons who own such establishments or by the legal persons who have the right to manage such establishments.
(4) The rate of charge of accommodation capacity is up to CZK 2 for each used bed and day. The municipality may, in agreement with the taxpayer, fix a fee of an annual lump sum. ';
12. Paragraph 9 is deleted.
13.
If the taxpayer fails to fulfil his notification (fee) obligation determined by a generally binding municipal decree, the fees due may be charged within three years of the end of the calendar year in which the notification (charge) obligation arose. Specific provisions shall apply to other limitation periods. 14)
14) Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended. '
14. In Paragraph 13, the text is replaced by a comma at the end of the period and the following words are added: "unless this law provides otherwise."
15. Paragraph 15 (2) is deleted and paragraph numbering is deleted.
16. in § 2 (3), § 3 (4), § 4 (5) and § 10 (3), the word "Kčs" is replaced by "CZK."
This Act shall take effect on 1 July 1994.
Uhde v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 48 / 1994 Coll., amending and supplementing the Act of the Czech National Council No. 565 / 1990 Coll., on Local Charges, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.03.1994 |
|---|---|
| Effective from | 01.07.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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