Act of the Czech National Council No. 565 / 1990 Coll.
Act of the Czech National Council on Local Charges
Valid
Effective from 01.01.1991
Contents
ČÁST PRVNÍ
§ 1
ČÁST DRUHÁ
HLAVA I
§ 2
HLAVA II
§ 3
§ 3a
§ 3b
§ 3c
§ 3d
§ 3e
§ 3f
§ 3g
§ 3h
HLAVA III
§ 4
HLAVA IV
§ 6
HLAVA V
§ 10
HLAVA VI
§ 10c
HLAVA VII
Díl 1
§ 10d
Díl 2
§ 10e
§ 10f
§ 10g
§ 10h
Díl 3
§ 10i
§ 10j
§ 10k
§ 10l
§ 10m
§ 10n
Díl 4
§ 10o
§ 10p
§ 10q
§ 10r
ČÁST TŘETÍ
§ 11
§ 11a
§ 11b
§ 11c
§ 11d
§ 12
§ 14
§ 14a
§ 15
§ 16a
§ 16b
ČÁST ČTVRTÁ
§ 16c
§ 17
§ 18
Zobrazeno prvních 200 z celkem 350 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
565
THE LAW
Czech National Council
of 13 December 1990
on local charges
The Czech National Council decided on this law:
INTRODUCTORY PROVISIONS
The municipality may introduce such local charges (hereinafter referred to as "fees')
(a) a fee for dogs;
(b) residence fee;
(c) a fee for the use of public spaces;
(d) admission fee;
(e) a fee for a permit to enter a motor vehicle at selected points and parts of cities;
(f) a fee for the evaluation of the construction site of the possibility of its connection to the construction of a water pipeline or sewerage,
(g) municipal waste charges.
CHARGES
_
(1) A fee from dogs is paid by the dog holder. For the purposes of this fee, this may be the person who is registered or has his registered office in the Czech Republic.
(2) A fee from dogs is paid from dogs older than 3 months. A dog holder who is blind, who is considered to be dependent on the assistance of another natural person under the Social Services Act, a person who holds a ZTP or ZTP / P licence, a person training dogs to accompany such persons, a person who operates an animal shelter or a person who provides for an obligation to hold and use a dog with a specific legislation. (1b)
(3) The rate of charge for dogs is up to CZK 1,500 per calendar year and per dog. The rate of charge for dogs for a dog held by a person over 65 years old is up to 200 CZK 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. In the case of a fee obligation for less than one year, a fee shall be paid in proportion to the number and start of calendar months.
(4) A fee from dogs shall be paid by the owner of the municipality responsible for his place of registration or registered office. When changing the registration or registered office, the dog holder shall pay the fee from the beginning of the calendar month following the month in which the change occurred to the newly competent municipality. When changing the place of registration or registered office, paragraph 3 shall apply mutatis mutandis to the calculation of the proportional amount of the fee.
(5) The fee period for dogs is the calendar year.
_
Charger
The fee is paid by a person who is not registered in the municipality.
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 fee is not payable
(a) a residence where personal freedom is restricted by law;
(b) a stay in or part of the health establishment of the bed-care provider where such stay is covered by a health service under the Act governing public health insurance, except for spa rehabilitation care.
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 within 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;
(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;
(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 50 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.
PAYMENT FOR THE USE OF THE PUBLIC DISTRIBUTION
(1) A charge for the use of public spaces is levied for the specific use of public spaces, 4b) which means the execution of excavation works, the location of temporary structures and facilities used for the provision of sales and services, the location of construction or advertising facilities, circus facilities, funfair parks and other similar attractions, the location of landfills, the reservation of permanent parking places and the use of such space for cultural, sports and advertising events or the need for the production of film and television works. No fee shall be paid on events organised in the public domain whose entire proceeds are taken to charitable and public benefit purposes.
(2) The fee for the use of public spaces shall be paid by natural and legal persons who use public spaces as referred to in paragraph 1.
(3) The fee for the use of public spaces consisting of the reservation of a permanent parking space is not subject to persons holding a ZTP or ZTP / P licence.
(4) The rate of the public space charge is up to CZK 10 for each square metre of the public space used and every day of the day. The municipality may increase the rate up to 10 times the rate for the use of public spaces to accommodate sales or advertising facilities, funfair parks and other attractions. The municipality may fix a fee per week, monthly or annual lump sum.
_
(1) The admission fee is levied on admission to a cultural, sporting, selling or advertising event, reduced by value added tax, if the price of the admission fee is included. The entry fee for the purposes of this Act shall be the amount of money paid by the participant in the action to be eligible for participation. No fee shall be paid from actions whose entire proceeds are taken to charitable and public benefit purposes.
(2) The admission fee is paid by the natural and legal persons holding the event.
(3) The rate of the admission fee is up to 20% of the total amount of the entry fee collected. The municipality may, in agreement with the taxpayer, fix the fee by a lump sum.
CHARGE FOR AUTHORIZATION TO MOTOR VEHICLES IN SELECTED POSTS AND PARTS OF CITY
(1) The fee for the authorisation to enter a motor vehicle (12) to selected places and parts of cities (hereinafter referred to as "selected places") is paid by the natural or legal person authorised to enter a motor vehicle in selected places. The fee shall not be paid by natural persons registered or owning real estate in a selected place, persons close to them, 13) spouses of such persons and their children. Furthermore, persons who use the property in a selected place for business or public utility or who hold a ZTP or ZTP / P licence and their guides.
(2) The fee shall be levied for the issue of a licence to enter a motor vehicle at selected points where the appropriate road sign is otherwise prohibited.
(3) The rate of the licence fee for entering the selected places is up to CZK 200 for each starting day. The municipality may also set a flat-rate fee in agreement with the taxpayer.
CHARGE FOR THE EVALUATION OF THE CONSTRUCTION OBSERVATION OF ITS ASSOCIATION ON THE CONSTRUCTION OF WATER OR CANALIZATION
(1) The fee for the evaluation of the building plot is paid by the owner of the building lands16) of the valued connection in the municipality built by the water pipeline or sewerage after the application of the Water and Sewerage Act. If several entities have the right to use this building site, they shall pay the fee jointly and severally.
(2) The charge shall be paid to the municipality in whose territory the building plot referred to in paragraph 1 is situated.
(3) The rate of charge may not exceed the difference in the price of the building plot without the possibility of connection to the municipality built the water pipeline or sewerage and the price of the building block with this possibility. The price of the building plot in the municipality shall be determined in accordance with the special legislature17) in the calendar year in which the legal power of the approval decision or the legal effects of the approval for the construction of the water pipeline or the sewerage of the municipalities was obtained. The rate per square metre of the assessed building plot shall be determined by the municipality in a generally binding decree, which may be issued by the municipality not later than the calendar year in which the decision under the second sentence became final.
COMPETENT WASTE CHARGES
General provisions
(1) The charges for municipal waste are:
(a) the fee for the municipal waste management system; and
(b) the fee for the deferral of municipal real estate waste.
(2) The municipality may introduce only one of the fees referred to in paragraph 1 for the fee period.
Fee for municipal waste management system
Charger
The fee for the municipal waste management system shall be:
(a) a natural person registered in a municipality; or
(b) the owner of a immovable property comprising an apartment, a family house or a building for family recreation in which no natural person is registered and which is located in the territory of the municipality.
Subject matter of fee
The charge for the municipal waste management system is the individual possibility to benefit from the municipal waste management system, which is
(a) by registration in that municipality,
(b) ownership of an individual real estate item comprising an apartment, a family house or a building for family recreation in which no natural person is registered and which is located in the territory of that municipality.
Exemption from the fee
The municipal waste management system fee shall be exempt from any person who has incurred a charge due to registration in the municipality and who is:
(a) a fee payable by the taxpayer for the deferral of municipal real estate waste in another municipality and resident in that other municipality;
(b) placed in a school establishment for the pursuit of a constitutional or protective education or a school establishment for preventive education based on a decision of a court or contract;
(c) placed in an institution for children requiring immediate assistance on the basis of a decision of the court, at the request of the municipal authority of the municipality with extended competence, the legal representative of the child or minor;
(d) located in a home for disabled persons, a home for elderly people, a home with a special regime or a protected residence; or
(e) under the law, limited to personal freedom, except for a person serving the sentence of house arrest.
Amount of the fee
(1) The fee for municipal waste management system is up to CZK 1,200.
(2) The fee shall be reduced by one twelfth for each sub-period at the end of the period where the fee is due to the natural person entering the municipality.
(a) the natural person is not registered in the municipality; or
(b) the natural person is exempt from the fee.
(3) The fee shall be reduced by one twelfth for each sub-period at the end of the period where the fee is due to the ownership of an individual immovable property involving an apartment, a family house or a building for family recreation situated in the territory of the municipality.
(a) at least 1 natural person is registered in that immovable property;
(b) the payer does not own the immovable property; or
(c) the taxpayer is exempt from the charge.
Fee for deferral of municipal real estate waste
Charger
The fee for the deferral of municipal real estate waste shall be:
(a) a natural person residing in the immovable property; or
(b) the owner of the immovable property in which no natural person is resident.
Subject matter of fee
The subject of the charge for the deferral of municipal real estate waste shall be the deferral of mixed municipal waste from individual immovable property involving an apartment, a family house or a building for family recreation located in the territory of the municipality.
Basis of fee
(1) The basis for the sub-fee for the deferral of municipal real estate waste for the sub-period is:
(a) the weight of waste disposed of from the immovable property for that sub-period in kilograms per taxpayer;
(b) the volume of waste deferred from the real estate for that sub-period in litres per debtor; or
(c) the capacity of the real estate centerpieces for waste during this sub-period in litres per debtor.
(2) The municipality shall choose one of the bases referred to in paragraph 1 for the fee period.
(3) The mass or volume of waste deferred from the real estate for the sub-period or the ordered capacity of the real estate census for the sub-period attributable to the payer is:
(a) share
1. the weight or volume of waste deferred from that immovable property for the sub-period or the ordered capacity of the census for that real estate for the sub-period; and
2. the number of natural persons residing in that immovable property at the end of the sub-period; or
(b) the weight or volume of waste disposed of for a sub-period or the capacity of the census for the real estate for a sub-period where no natural person is resident in the real estate case.
(4) The municipality may determine the minimum basis for the sub-charge, which shall not exceed:
(a) 10 kg where the basis is the weight of the waste;
(b) 60 l if the basis is the volume of waste or the capacity of the centerpieces.
Fee rate
The rate of charge for the deferral of municipal real estate waste shall not exceed:
(a) 6 CZK per kg if the basis is the weight of waste,
b) 1 CZK per l, if the base is the volume of waste or the capacity of the concentrating devices.
Contents
ČÁST PRVNÍ
§ 1
ČÁST DRUHÁ
HLAVA I
§ 2
HLAVA II
§ 3
§ 3a
§ 3b
§ 3c
§ 3d
§ 3e
§ 3f
§ 3g
§ 3h
HLAVA III
§ 4
HLAVA IV
§ 6
HLAVA V
§ 10
HLAVA VI
§ 10c
HLAVA VII
Díl 1
§ 10d
Díl 2
§ 10e
§ 10f
§ 10g
§ 10h
Díl 3
§ 10i
§ 10j
§ 10k
§ 10l
§ 10m
§ 10n
Díl 4
§ 10o
§ 10p
§ 10q
§ 10r
ČÁST TŘETÍ
§ 11
§ 11a
§ 11b
§ 11c
§ 11d
§ 12
§ 14
§ 14a
§ 15
§ 16a
§ 16b
ČÁST ČTVRTÁ
§ 16c
§ 17
§ 18
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act of the Czech National Council No. 565 / 1990 Coll., on Local Charges |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1990 |
|---|---|
| Effective from | 01.01.1991 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0