Decree of the Ministry of Finance No. 67 / 1966 Coll.
Decree of the Ministry of Finance on Local Charges
Valid
Effective from 23.08.1966
Contents
67
DECLARATION
Ministry of Finance
of 11 August 1966
on local charges
According to Section 2 (1) of Act No. 82 / 1952 Coll., the Ministry of Finance provides for local fees:
Basic provisions
Local (urban, district) national committees (hereinafter referred to as "national committees") collect, after consultation with the district national committee (in Prague with the National Committee of Prague) and citizens under local conditions for their implementation, the following local fees:
(a) a fee for the use of public spaces;
(b) admission fee;
(c) a fee for temporary accommodation.
Public space charge
Subject matter of fee
(1) The subject of the fee is the specific use of public spaces, for the location of construction, sales or advertising facilities, for the construction of circus facilities, funfair parks and other attractions, for the sale of forest crops, agricultural or floricultural products, for the permanent parking of motor vehicles outside guarded parking lots and for landfills of all kinds.
(2) Where an organisation uses public space to accommodate construction installations or to build and reconstruct civil engineering networks, the fee is levied only on an area exceeding the agreed extent of use of public space and on the whole area when the agreed period of use is exceeded.
(3) The public areas under this decree include roads, streets, squares, interblock links and marketplaces. In doubt, the National Committee is entitled to decide whether, in the case at issue, this is a public area.
The fee shall be collected from the date on which the use of the public area began until the day on which the taxpayer announced that the use of the public area had ended, the facility had been removed and the space had been put into its original state by the taxpayer (removal of scaffolding, dumping, removal of material, etc.).
Fee rates
(1) Rates of charge are up to 4 CZK per square metre of public space use per day.
(2) National committees shall be entitled to determine, within this rate, a specific rate according to their local circumstances, taking into account the location, frequency and level of pollution of public spaces.
(3) The National Committee may, by means of a payment order, increase the fee rate to twice the amount of the period of use of the public space (for completion of construction, repair, excavation or disposal of waste, rubble, etc.) for which the use of the public space has been authorised.
(4) When using public spaces for the construction of circus, carnival and other attractions, for the permanent parking of motor vehicles outside the guarded parking lot or in other justified cases, the national committee shall fix a flat-rate fee.
Claim
The fee shall be paid by the organisations and citizens using the public space in the manner set out in Section 2.
Entry fee
Subject matter of fee
(1) The fee is levied on admission to cultural production of mostly entertainment and commercial character, performed on a one-off and repeated basis, such as dance entertainment, folk gatherings, estates and entertainment programmes associated with dance.
(2) National Committees will refrain from collecting fees from enterprises and performances which have the primary character of educational, political and cultural or sports, such as lectures, exhibitions, theatre and film performances, concerts, circus and variety performances, sports businesses, racing etc.
Basis of fee
The fee shall be fixed:
(a) the aggregate amount of the admission fee for the tickets actually sold, the voluntary admission fee and the other remuneration (for programmes, etc.); or
(b) a lump sum according to the capacity of the hall and the price of the tickets.
Fee rates
(1) Rates amount to up to 30% of the fee base.
(2) National committees may, at this rate, set a rate of charge for each entertainment under local conditions, taking into account the purpose of using the proceeds of entertainment, the opportunity of entertainment, etc.
Claim
The fee shall be paid by organisations, citizens or associations of persons who bear the costs of organising the said entertainment.
Exemption
Dance courses are exempted from the fee.
Temporary accommodation fee
From what charge is paid and who pays it
(1) A charge from the transitional accommodation can be levied in recreational places where facilities mainly used by the participants are built and maintained, as well as in places of concentrated tourism. These sites shall, in accordance with the principles of the Rajonisation of Tourism, on a proposal from the local (urban) national committee, designate the relevant district national committee after consultation with the district trade union board. The fee shall be levied on persons temporarily resident in such places ("the taxpayer ').
(2) The fee is not collected in spa places where the spa fee is paid.
Fee rates
(1) Fees are up to 2 CZK per person per day of stay. The day of arrival and departure does not count as the time of stay.
(2) Within this rate, the National Committee shall be entitled to determine specific rates according to its local conditions, taking into account the equipment of recreational facilities, the extent of their maintenance, etc., or to fix a flat-rate fee for the whole period.
Exemption
(1) The fee shall be exempt:
(a) owners of real estate situated in a holiday place on which home tax applies, even if they reside only temporarily in a holiday place;
(b) relatives in a direct generation and siblings of the accommodation provider or his spouse and spouses of such persons,
(c) persons who temporarily reside in a recreational place or in a place of concentrated tourism in the exercise of their profession (function) or for the purpose of studying in local schools;
(d) children under 15 years of age and participants in children's recreation;
(e) participants in school trips and participants in training, instruction and conferences;
(f) participants in foreign exchange recreation between trade unions.
Charging
The fee shall be collected for the national committee by the accommodation provider (organisation or citizen) which provides temporary accommodation; In particular, it is his duty to collect the fee for which the accommodation provider is liable in time from the taxpayer.
Provisions common and final
(1) The collection of fees in the municipality shall be published by the Order in the usual manner.
(2) As from the date of application of this decree, national committees may not apply for payment services provided in cases where the fees provided for in this decree are levied.
The fees are the income of the national committee that collects them.
Exemption
National committees may, at the request of the taxpayer, grant to organisations and citizens exemption from the fee, or a fee on a case-by-case basis to mitigate or eliminate hardships to reduce and forgive pursuant to § 3 of Act No. 82 / 1952 Coll., on Local Charges, or to provide other concessions (e.g. by setting a reduced flat rate for the permanent use of public spaces).
Penalties
If the fee is not paid in time or at the correct amount, the national committee may measure a penalty payment of 10% of the amount not paid in time, which the payer or the accommodation provider is obliged to pay no later than 15 days after delivery of the payment notice.
Limitation
(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 a measurement or recovery operation is carried out, the limitation period shall run again from the end of the calendar year in which the taxpayer was informed of that operation.
The rules on proceedings in respect of local charges shall apply, unless otherwise provided for in this Decree. * *)
This decree shall take effect on the day of its publication.
First Deputy Minister:
Lér v. r.
* *) Decree No. 16 / 1962 Coll., on Proceedings on Taxes and Fees.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 67 / 1966 Coll., on Local Charges |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.08.1966 |
|---|---|
| Effective from | 23.08.1966 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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