The Czech National Council
of 13 October. December 1990
on local fees
Change: 338/1992 Sb.
Change: 48/1994 Coll.
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: 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:
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.
(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
(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.
(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
(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
(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.
(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
(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
(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,
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
(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
(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
(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.
(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
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
4. which have been granted international protection under the law governing
asylum or temporary protection under the law governing temporary protection
(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
(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.
(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
(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.
(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
(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.
(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
(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
(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.
The scope provided for in municipal authority under this Act is the performance of
section 16 of the
(1) Municipal Office and regional Office for the purposes of the local
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
(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
(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
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.
(1) a local authority may, ex officio or its accessories
fully or partially waived in emergency, in particular natural
(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
(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.
Shall be deleted:
1. for the Czech Republic Act No. 82/1952 Coll. on local
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.
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.
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.
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
Article. (II) Act No. 174/2012 Sb.
Fee per calendar year 2012, and for the previous calendar
years are governed by existing laws.
Article. (II) Act No. 266/2015 Sb.
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
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
4) section 18 of the Act No. 88/1968 Coll., on sickness insurance, as amended by
section 71 of the Act No. 100/1988 Coll. on social security, as amended by
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
13) section 116 of the civil code.
14) Act No. 337/1992 Coll., on administration of taxes and fees, as amended by
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.