On Local Fees

Original Language Title: o místních poplatcích

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=38937&nr=565~2F1990~20Sb.&ft=txt

565/1990 Coll.



LAW



The Czech National Council



of 13 October. December 1990



on local fees



Change: 184/1991.



Change: 338/1992 Sb.



Change: 48/1994 Coll.



Change: 305/1997.



Change: 149/1998 Coll.



Change: 185/2001 Coll., 274/2001 Sb.



Change: 320/2002 Coll.



Change: 229/2003 Coll.



Change: 270/2007 Sb.



Change: 348/2009 Sb.



Change: 183/2010 Sb.



Change: 281/2009 Sb.



Modified: 30/2011 Sb.



Change: 300/Sb.



Change: 329/2007 Coll., 458/2011 Sb.



Change: 142/2012 Coll. 174/2012 Sb.



Change: 266/2015 Coll. (part)



The Czech National Council decided on the following Act:



§ 1



Municipalities can choose from these local charges ("charges"):



and the fee of the dogs,)



(b)) a fee for a spa or vacation,



c) fee for the use of public ground,



(d) admission fee,)



e) fee from accommodation,



f) fee for a permit to a motor vehicle entrance into selected locations

and parts of the city,



g) the fee for the operation of the system of collecting, collection, transport, sorting,

recovery and disposal of municipal waste,



(h) the fee for the evaluation) of building land options, its connection to the

the construction of a water supply or sewage system.



§ 2



(1) a fee of dogs applies, the holder of a dog. The holder is a natural person or

legal person who has a permanent residence or headquarters on the territory of the United

of the Republic.



(2) a fee is charged of the dogs from dogs from 3 months. From the charge for the

dogs is exempt the holder of the dog, which is a person blind, helpless ^ 1) and

a person with severe disabilities, which is the holder of a ZTP/P

under special legislation ^ 1a), the person performing the dog training

for the accompaniment of those persons, the person responsible for the shelter established by municipalities

for lost or abandoned dogs or person, which lays down the obligation

the possession and use of the dog special legislation. ^ 1b)



(3) the rate of the fee of the dogs is up to 1 500 CZK per calendar year and one

the dog. The rate of the fee from the dog, whose holder is the recipient of a disability,

old-age pension, widow's or widower's pension, which is his only

source of income, or the person entitled to orphan's pension shall be up to € 200

calendar year. For the second and each additional dog the municipality upper limit

to raise rates by up to 50%. In the case of possession of the dog for a period of less than one

year shall be paid pro rata fee that corresponds to the number of and commenced

calendar months.



(4) a fee of dogs applies the relevant holder of the village of permanent

residence or head office. When changing the place of residence or registered office is valid

dog holder fee since the beginning of the calendar month following

the month in which the change occurred, the newly competent municipality. When you change the space

permanent residence or registered office applies to the calculation of the pro rata amount of the fee

Similarly, paragraph 3.



§ 3



(1) the fee for a spa or vacation pay of a natural person,

temporarily and for a fee they are staying in the Spa areas and in places

a concerted tourism for the purpose of treatment or recreation, if

These persons can show another reason for your stay.



(2) the fee for a spa or vacation are not subject to



and the blind, helpless persons) and persons with severe disabilities,

that they are holders of a ZTP/P under a special legal

prescription ^ 1a) and their guide,



(b) persons below 18 years of age) and older than 70 years of age or persons belonging

allowance for children (educational) ^ 4) or soldiers in the basic service and the person

carrying out civil service.



(3) the fee for a spa or vacation in the specified amount selects

and the municipality shall levy the landlord, which is a natural or legal person who

transient accommodation provided; This person is liable for the fee.



(4) the landlord is required to maintain records in writing the book, to

that writes for accommodation, purpose of stay, name, surname, address,

the place of residence or the place of residence abroad and the number of

identity card or travel document the natural persons who

accommodation provided. Entries in the records must be kept at a glance

and clearly. These minutes must be arranged sequentially from time

point of view. The registration book of the landlord must keep for a period of 6 years from the

the implementation of the last entry. Processing of personal data in the registration

the book is governed by special legislation. ^ 4a)



(5) the rate of the fee for the spa or vacation is up to 15.0 per

per person and per day of stay, if this is not the day of the arrival.

A municipality may provide for a fee, weekly, monthly, or yearly flat-rate

amount.



§ 4



(1) the fee for the use of public spaces for special

the use of public ground, ^ 4b) which means the implementation of the

earthwork, the location of temporary structures and equipment used for

providing sales and service for the location of the building, or advertising

equipment, facilities, circuses, amusement parks and similar attractions

the location of landfills, reserving a permanent parking space and use of this

open space for cultural, sports and advertising events or needs

making film and television works. From events organized for the public

the area, whose proceeds is determined by the charitable and public

beneficial purposes, the fee does not apply.



(2) the fee for the use of public ground applies the physical and

legal persons that use the public space in the manner specified in the

paragraph 1.



(3) the fee for the use of public ground of

reserving a permanent parking space not subject persons persons with

the affected ^ 1a)



(4) the rate of the fee for the use of public ground is up to 10.0 per

each started m2 used public ground and each started

day. For the use of public ground to the location of the sales or

advertising equipment, amusement parks and other attractions of the municipality to increase the rate of

up on her ten times. A municipality may provide for a fee, weekly, monthly

or an annual flat-rate amount.



§ 5



cancelled



§ 6



(1) a fee shall be levied on admission on admission to cultural,

sports, sales or promotions, less value added tax

value, if it is included in the ticket price. For example, for the purposes of this

Act means the cash amount that the participant of the action will pay for that

She can attend. Of the action of which all proceeds is determined by the

charitable and public benefit purposes, the fee does not apply.



(2) charge on admission applies physical and legal persons that action

It hosts.



(3) the rate of the fee on admission is up to 20% of the aggregate amount of the selected

admission. The municipality may, in agreement with the taxpayer a fee to provide for flat-rate

amount.



§ 7



(1) a fee shall be levied from the accommodation capacity in municipalities and cities in

dedicated facilities for temporary accommodation for a fee.



(2) accommodation Fee is not subject to



and accommodation capacity devices) used for transient accommodation

students and pupils,



(b))



cancelled



c) accommodation capacity in health and Spa facilities,

If they are not to be used as hotel facilities,



d) accommodation capacity in establishments serving the social and charitable

purposes.



(3) the landlord pays the Fee, which is a natural or legal person,

that transitional accommodation provided. The landlord is required to keep

registration book as with spa or recreation fee

stay (§ 3 (4)) with the exception of the data on the purpose of the stay.



(4) the rate of the charge of the accommodation capacity is up to 6 for every used

bed and day. The municipality may, in agreement with the taxpayer to establish annual fee

flat-rate amount.



§ 8



cancelled



§ 9



cancelled



§ 10



(1) the fee for a permit to the entrance with a motor vehicle ^ 12)

the selected places and parts of the city (hereinafter referred to as "selected place"), the physical

or legal person to whom the permit was issued to the entrance with a motor

vehicle in selected places. The fee does not apply to the physical persons having the

permanent residence or owning a property in the selected site, persons

nearby, ^ 13) the spouses of those persons and their children. Furthermore, persons who

the location that you use real estate to his business or

persons who are holders of a ZTP and their guide.



(2) a fee shall be levied for the issue of permits to the entrance with a motor vehicle

in selected locations, which is otherwise prohibited the entrance

traffic sign.



(3) the rate of the fee for the permit for entrance to a motor vehicle to

selected places up to CZK 20 per day. The municipality may, in agreement with the taxpayer

provide also a lump sum fee.



section 10a



cancelled



section 10b



(1) the fee for the operation of the system for the collection, the collection, transport, sorting,

recovery and disposal of municipal waste is true



and) means a natural person,



1. which has permanent residence in the municipality,



2. which was under the law governing the stay of foreigners on the territory of the United

permit permanent residence or temporary stay for a period longer than

90 days,



3. that under the law governing the stay of foreigners on the territory of the United

the Republic is staying in the territory of the United States temporarily for more than 3

months,



4. which have been granted international protection under the law governing

asylum or temporary protection under the law governing temporary protection

aliens,




(b)) a natural person who is in possession of the building intended for individual

recreation, flat or family house, in which is not reported to stay, no

a natural person, an amount equivalent to the fee for a single physical

person; If the building intended for individual recreation, flat or

the family house of the ownership of several persons, they are required to pay a fee

jointly and severally.



(2) the natural persons forming a household may pay one fee

person. For physical persons living in a family or a residential building may

the fee to pay the owner or Manager. The person that pays a fee for the

more natural persons are obliged to notify the municipal name,

where appropriate, the name, surname and date of birth of the persons for which the fee

applies.



(3) the Fee payable to the municipality in whose territory is the natural person reported to

of stay, or the municipality in whose territory is situated the building intended for the

individual recreation, flat or family house.



(4) the Rate of the fee form



and the amount of up to $ 250) per person referred to in paragraph 1 and per calendar year, and



(b)), the amount determined on the basis of the actual cost of the village prior

calendar year of collection and collection of waste up to 750

CZK per person referred to in paragraph 1 and the calendar year; a village in General

the Decree provides for mandatory cost breakdown of collection and collection of unsorted

of municipal waste per person.



(5) in case of change of the place of residence of a natural person, the change of ownership

buildings intended for individual recreation, apartment or townhouse in

during the calendar year, with the fee paid pro rata, which

corresponds to the number of calendar months of residence or ownership in the relevant

calendar year. If there is a change in the course of a calendar month, you

determining the number of months the record status on the last day of this

of the month.



section 10 c



(1) a fee paid by the owner of the building site ^ 16) zhodnoceného

ability to connect to communities built water or sewage system

After the entry into force of the law on water supplies and sewerage Act. When this has

the building of the land ownership of multiple entities, are required to pay

the charge jointly and severally.



(2) the Fee payable to the municipality in whose territory is situated building plot

referred to in paragraph 1.



(3) the rate of the fee shall not exceed the difference of the price of building land without

connectivity to communities built water or sewage system

and the price of building land with this option. The price of building land in

the village is determined by special legal regulation ^ 17) in a calendar

year in which they become final approval decision ^ 18) for the construction of

tap water or sewerage municipalities built. The above rates are per 1 m 2

zhodnoceného building land lays down a village in the generally binding Decree.



§ 11



(1) if the fees are not paid on time or in the correct taxpayer

the amount, the amount of his municipal office fee payment assessment or mass

předpisným list.



(2) if the fees are not paid by the payer of the fee on time or in the correct

the amount, the amount of his municipal office fee payment assessment for direct payment.



(3) in a timely manner the unpaid or evasion charges or portion of such charges

the local authority can raise up to three times; This increase is

the accessory charge.



(4) finance charges, interest and fines, the modified tax regulations, with the exception of

by fines, are not applicable.



§ 12



(1) If a taxpayer at the time the obligation to pay a fee

a minor, shall be responsible for payment of the fee and obtains its

the legal representative jointly and severally; the legal representative has in this

If the same procedural status as a taxpayer.



(2) if the fee to pay the taxpayer or his or her legal representative, shall

the local authority a fee to one of them.



section 13 of the



cancelled



§ 14



(1) the determination of the charge belongs to a separate scope of the village, which is in the

its territory has introduced.



(2) the municipality shall establish Fees generally binding decree that modifies the

details of their collection, in particular, the specific rate of fee

commencement and termination of fees, the time limits for the performance of the seed

responsibilities, maturity, credits and any exemption from fees. U

the fee for the use of public spaces determines the places in the village

subject to the fee for the use of public spaces.



(3) proceedings on the charges carries on the local authority.



§ 14a



(1) notification of the taxpayer or of the payer shall be



and) the name or names, first and last name, or the name or business name,

generic identifier ^ 14a), if assigned, place of residence or registered office,

place of business or any other address for service; legal person

indicate whether or not the persons who are authorised to act on its behalf in

fee matters



(b) the numbers of all your accounts) for payment service providers, including

providers of these services abroad, used in connection with the

business, in the event that the subject of the charge is related to the

business of the taxpayer, or the payer,



(c) information relevant to the determination of) the amount of the fee.



(2) the taxpayer or the payer who does not have a registered office or residence in the territory of

the Member State of the European Union, of another Contracting State to the agreement on

The European economic area or the Swiss Confederation shall be in addition to

the information required in paragraph (2) the address of its representative in the country for

delivery.



(3) if there is a change in the particulars given in the Declaration, it is the taxpayer, or

the payer shall be obliged to notify this change within 15 days from the date of the occurrence.



§ 15



The scope provided for in municipal authority under this Act is the performance of

by the.



section 16 of the



(1) Municipal Office and regional Office for the purposes of the local

fees



and from the base) a reference population register,



(b) from the information system) data of population register,



(c)) the data from the information system.



(2) development of information pursuant to paragraph 1. and) are



and) surname,



(b) the name or names),



(c) the address of the place of stay)



(d)) of the date, place and County of birth; for the data subject, who was born in

abroad, the date, place and the State where he was born,



(e)) of the date, place and County of death; in the case of the death of the data subject outside the territory

The United States, date of death, place and the State on whose territory the death

has occurred; If it is issued the Court's decision on the Declaration of death, day,

that is the decision, listed as the day of death, where appropriate, as the day on which

did not survive, and the date of the legal force of this decision,



f) nationality, or more of State citizenship.



(3) development of information referred to in paragraph 1 (b). (b)) are



and the name or names), surname, maiden name,



(b)) date of birth,



(c)) place and district of birth, in the case of birth abroad instead of and the State



(d)), social security number,



e) nationality, or more of State citizenship,



(f) the address of the place of residence),



(g)) the beginning of permanent residence or cancellation date data on the place of

permanent residence or the date of their permanent residence in the territory of the United

Republic,



(h) the name or names), surname, maiden name and address of the place of

stay legal representatives.



(4) the development of information referred to in paragraph 1 (b). (c)) are



and the name or names), surname, maiden name,



(b)) date of birth,



(c) the social security number),



(d)) instead, and the State where the alien was born; in the case that the alien

He was born on the territory of the United States, place and County of birth,



e) nationality, or more of State citizenship,



(f)) the type and address of the place of residence on the territory of the Czech Republic,



(g)) the beginning of the stay, where appropriate, the date of their stay.



(5) the data referred to in paragraphs 1 to 4 may be applied in a particular case always

only such data which are necessary for the performance of the task. Data,

that are kept as reference data in the base the population register,

to make use of the information system of the population register or an information

of foreigners only if they are in the shape of the preceding the current

status.



section 16a



The local authority may, at the request of the taxpayer because of the removal of hardness

the law totally or partially waive the fee under section 10b

or its accessories, if, taking into account the circumstances of the particular

of the case to justify.



section 16b



(1) a local authority may, ex officio or its accessories

fully or partially waived in emergency, in particular natural

events.



(2) the Decision referred to in paragraph 1 shall be waived the fee to all payers,

which is the reason for the remission is concerned, from the date of legal effect of this

decision.



(3) the decision to announce the municipal office by posting on my official Board and

at the same time it shall publish, in a manner allowing remote access.



§ 17



Shall be deleted:



1. for the Czech Republic Act No. 82/1952 Coll. on local

fees.



2. for the territory of the Czech Republic Ministry of finance Decree No. 67/1966

Coll. on local charges.



3. the Decree of the Ministry of finance, prices and wages of the Czech Socialist

No. 216/1988 Coll., on the local charge of dogs and about the Spa

of the fee.



4. the Decree of the Ministry of finance, prices and wages of the Czech Socialist

No. 7/1989 Coll., on certain local fees levied in the

The Krkonoše National Park.



section 18



This Act shall take effect on 1 January 2000. January 1991.




Selected provisions of the novel



Article. IX of Act No 281/2009 Sb.



1. Legal relationships arising before the date of entry into force of this Act shall be

assessed according to the existing legislation.



2. applications for remission of the fee or its accessories which were

submitted in accordance with the existing legislation and that have not been dealt with in the

the effective date of this Act, shall be assessed in accordance with the conditions

contained in the existing legislation.



Article. VI of Act No. 300/Sb.



Transitional provision



Local fees for operating gaming machines, or other

technical devices that have been authorized by Act No. 202/1990 Coll., on

Lotteries and other similar games, in the version in force before 1 January 2005. January

2012, shall be determined in accordance with the existing legislation.



Article. X of Act No. 458/2011 Sb.



Transitional provision



In the calculation and management of the fee under section 10a of Act No. 564/1990 Coll., on

the version in force before the date of entry into force of article. VII of this Act, for the

the period before the date of entry into force of article. VII of this Act, shall be applied to

pursuant to Act No. 564/1990 Coll., in the version in force prior to the date of acquisition

the effectiveness of the article. VII of this law, and generally binding decrees of municipalities

issued under section 14 of Act No. 564/1990 Coll., as amended

regulations.



Article. (II) Act No. 174/2012 Sb.



Transitional provision



Fee per calendar year 2012, and for the previous calendar

years are governed by existing laws.



Article. (II) Act No. 266/2015 Sb.



Transitional provisions



1.



paid



2. the provisions of sections 16a and 16b of the Act No. 564/1990 Coll., in the version in force from

the effective date of the provisions of article. I, section 4 of this Act, may be used

for a fee, or its accessories incurred before that date.



1) section 2 of the Act No. 283/1995 Coll., implementing the law on pension

insurance.



1A) Law No 329/2007 Coll. on the provision of benefits for disabled

disabilities and amending related laws.



for example, 1B) Act No 449/2001 Coll., on game management, as amended

regulations.



4) section 18 of the Act No. 88/1968 Coll., on sickness insurance, as amended by

amended.



section 71 of the Act No. 100/1988 Coll. on social security, as amended by

amended.



4A) Act No. 101/2000 Coll., on the protection of personal data and on amendments to certain

laws, as amended.



4B) section 34 of Act No. 128/2000 Coll., on municipalities (municipal establishment).



12) § 2 section 12 of the Federal Ministry of the Interior Decree No. 99/1989 Coll.,

about road safety rules (rules of the road

traffic).



13) section 116 of the civil code.



14) Act No. 337/1992 Coll., on administration of taxes and fees, as amended by

amended.



14A) § 127 paragraph. 1 of law No 280/2009 Coll., the tax code.



16) Act No. 151/1997 Coll., on the valuation of assets and amending certain

laws (law on the valuation of assets), as amended by Act No. 121/2000 Coll.



17) Decree No. 277/1997 Coll., which implements certain provisions of

Act No. 151/1997 Coll., on the valuation of assets and amending some laws

(law on the valuation of assets), as amended.



18) Act No. 50/1976 Coll., on zoning and the building code

(the building Act), as amended.