Cabinet of Ministers Regulations No. 480 Riga, 28 June 2005 (pr. No 37. § 3) rules on the procedures for the authorities may impose municipal fees Issued in accordance with the law "About taxes and duties" in article 12 for the first, second, fourth and fifth part i. General questions 1. determines the duties of local authorities (hereinafter referred to as the fees) imposed order and binding rules on the local municipal registration tolling arrangements.
2. the terms used in the rules: 2.1 the special treatment area – part of the territory of the municipality, which has limited the movement of the vehicle;
2.2. public place-path (any traffic built area, which includes, for example, roadways, pavement, outskirts, dividing bar), tunnels, areas, pedestrian subways, railway station, bus station and airport halls, passageways, traffic routes, parks, squares and other specially arranged outdoor rest areas, not leased, not built or otherwise decorated in State and local government land, as well as the facade of the building, where they placed advertising or canvassing materials.
3. The fees imposed in accordance with the Council (Council) issued binding rules of law "only For taxes and duties" in article 12, first and second part of the fee specified in objects when binding rules are established according to the law "About taxes and duties" in article 12 of the fourth and the fifth part. With the municipal dues exempt such services in accordance with the law "About taxes and duties" of article 11 is national duty for the object.
4. local fees paid remuneration in the form of security provided by the municipality. Before the local dues rate Municipal Council (Council) shall evaluate the proportionality of the amount of the intended local security.
5. activities related to the imposition of the duty, the municipality fee shall not be collected. It is to be included in the duty rate.
II. arrangements for tolling fees about 6 local Government Council (the Council) established the official document and certify their copy of the receipt of the municipality is entitled to impose to persons who receive a municipal official documents developed and certified copies of them.
7. The fees for the entertaining nature of the measures recommended in public places the municipality is entitled to put the people who hold entertaining activities in public places in the local government area. 
8. Fees for vacationers and tourism of the municipality is entitled to impose on the persons concerned to the territory of the local Government will take the tourist accommodation holidaymakers and tourists for a fee. People who deal with vacationers and tourists, authorities duly provide information for holidaymakers and tourists accommodated and stay.
9. Fees for trading in public places shall be entitled to impose local persons trading in public places.
10. Fees for all types of animals in the municipality is entitled to impose on the person who is the owner of the animal concerned. The fee is imposed on the local government in the territory of which the animals are kept.
11. Fees for vehicle entry into special treatment areas may impose local persons entering or placed vehicles special treatment areas.
12. Fees for ads, posters and advertisement placement in public places or places against a public place, the municipality is entitled to impose on persons on the territory of the local government buildings, as well as other dedicated sites deploy Visual information.
13. Fees for boat, speedboat and yacht ownership of the municipality is entitled to impose on the persons concerned local authorities existing within the territory (except for private-owned) banks there boats, motor boats or yachts.
14. Fees for use of the emblem of the municipality the municipality is entitled to impose on the people who use the municipal emblem in trademarks, advertisements, souvenirs or other purposes.
15. Fees for construction permit receiving municipality is entitled to impose on persons, coordinating construction, Cabinet 1 April 1997 Regulations No. 112 "General provisions" in the order received from the local government building of būvvald. Fees for construction permit receipt rate includes the cost of local government institutions, projects coordination (coordination of the construction plan, the necessary preparation and issuance of documents, as well as other reconciliation projects related activities). The duty rate is not determined on the basis of fees paying the construction costs. 40% of the fees for a building permit fee after receiving a positive opinion of the civil design of the būvvald, and the remaining 60% of the fees paid by receiving planning permission. If the match is not completed construction and building permit shall be issued, in the municipal part of the fee charged is not refunded.
16. From the toll pay exempt such persons from payment of the levy on 16.1.: local Government Council (the Council) established the official documents – national authorities;
16.2. all types of fees for holding animals – visually impaired and disabled persons in Group I;
16.3. the fees for vehicle entry into special mode for zones: 16.3.1. natural persons, if they have the relevant territory is the residence or their ownership (possession, use) is the real estate, as well as the entire group of disabled people who run custom cars, and cars for drivers transporting disabled persons in Group I, as well as disabled people who have difficulty moving;
16.3.2. emergency services, specialized and operational services, the national police, the national border guard, if it fulfils the duties, public transport, as well as by the Saeima, the Cabinet of Ministers, the foreign diplomatic corps, corruption prevention and combating Bureau and prosecution of road transport;
16.4. the fees for ads, posters and advertisement placement in public places or places against a public place, the legal persons about the Visual information that informs you of the action taken, if such information is posted at the relevant legal persons carrying out business;
16.5. as from the fees for the boat, speedboat and yacht ownership – rescue (emergency) service, the National Guard and port authorities on their own boat, yacht and boat parking.
III. binding regulations of local fees on the order of registration 17. Binding rules on the imposition of duties is five working days after the signing of the two copies shall be submitted to the regional development and local government Ministry. Regional development and local government Ministry is registered within 30 days or give a reasoned refusal of registration. If these provisions sent by mail, on the date of the receipt of it be considered.
18. If the regulations submitted comply with the requirements of the law, regional development and local government Ministry is recorded and sent to the relevant authorities.
19. If the regional development and local government, the Ministry notes that the submissions of the regulations is contrary to the laws, they are not recorded and sent back to the respective municipal Council (the Council) for review. The covering letter indicating the reasons for the refusal of registration.
20. If the regional development and local government, the Ministry notes that the local authorities do not apply the binding provisions registered, regional development and local Government Minister immediately issued an order stating the reasons for the suspension of the relevant provisions of the law "on local governments" in article 49.
IV. final question 21. Be declared unenforceable in the Cabinet of 31 October 1995, Regulation No 322 "rules about the order in which local authorities can impose fees" (Latvian journal, 1995, nr. 174; 1996, 103, no. 164.100./101.nr.; 2000).
Prime Minister-Minister of health l. Smith, regional development and local Government Minister m. kučinskis Editorial Note: rules shall enter into force on the 2 July 2005.