Xxxxxxxxxx město Děčín
Obecně xxxxxxx vyhláška x. 12/2010
x místním poplatku xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx
Zrušena: 3/2016
Xxxxxxxxxxxxxx města Xxxxx xx xx xxxx xxxxxxxx xxx 16.12.2010 xxxxxxxxx x. ZM 10 10 04 06 usneslo xxxxx xx xxxxxxx §14 xxxx. 2 xxxxxx x. 565/1990 Xx., x xxxxxxxx xxxxxxxxxx, xx znění xxxxxxxxxx xxxxxxxx, a x xxxxxxx x §10 xxxx. x) x §84 xxxx. 2 xxxx. x) zákona x. 128/2000 Xx., xxxxxx (obecní zřízení), xx xxxxx pozdějších xxxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxxx (dále xxx „xxxxxxxx"):
Xxxxxx 1
Xxxxxx xxxxxxxxxx
1) Xxxxxxxxxx xxxxx Xxxxx xxxxx vyhláškou zavádí xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx prostranství (xxxx xxx „xxxxxxxx“).1)
2) Xxxxxx x poplatcích xxxxxxxx Magistrát města Xxxxx (dále xxx „xxxxxxx poplatku").2)
Článek 2
Veřejné xxxxxxxxxxxx
Xxx xxxxx xxxx xxxxxxxx se xx xxxxxxx xxxxxxxxxxxx3) xxxxxxxx xxxxxxx náměstí, ulice, xxxxxxx, xxxxxxxx, veřejná xxxxx, xxxxx x xxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx, xxxx xxxxxxxx obecnému xxxxxxx, x to xxx ohledu xx xxxxxxxxxxx x tomuto xxxxxxxx. Veřejná prostranství, xxxxxxxxxxx zpoplatnění xxxxx xxxx xxxxxxxx, jsou xxxxxxxxx xxxxxxx x příloze x xxxx xxxxxxxx.
Xxxxxx 3
Vznik a xxxxx xxxxxxxxxx xxxxxxxxxx
Xxxxxxxx xx xxxxx od xxxxxx dne, kdy xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, x xxxx xx xx xxx, xxx xxxx xxxxxxx xxxxxxxx skončilo.
Článek 4
Ohlašovací xxxxxxxxx
1) Xxxxxxxxx je xxxxxxx správci xxxxxxxx xxxxxxx užívání veřejného xxxxxxxxxxxx xxxxxxxxxx 7 xxx xxxx xxxxxxxxx xxxxxxx veřejného xxxxxxxxxxxx. X xxxxxxx užívání xxxxxxxxx prostranství po xxxx kratší xxx 7 dní, je xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx x xxx xxxxxxxx užívání xxxxxxxxx prostranství. Xxxxx xxxxx den připadne xx sobotu, neděli xxxx xxxxxx xxxxxx xxxxxx, xx poplatník xxxxxxx xxxxxx ohlašovací xxxxxxxxx xxxxxxxx následující xxxxxxxx den.
2) X xxxxxxxx poplatník uvede4)
a) xxxxx, xxxxxxxxx xxxxx, x příjmení xxxx xxxxx xxxx xxxxxxxx xxxxx, xxxxxx identifikátor5), xxx-xx xxxxxxxx, místo xxxxxx xxxx xxxxx, xxxxx podnikání, xxxxxxxxx xxxxx adresy pro xxxxxxxxxx; právnická xxxxx xxxxx též xxxxx, xxxxx i xxxx xxxxx jménem xxxxxxxxx xxxxxx x xxxxxxxxxxxx xxxxxx,
x) xxxxx xxxxx xxxxx xxxx x xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx x xxxxxxxxx, xxxxxxxxx x souvislosti x xxxxxxxxxxxxxx xxxxxxxx, x xxxxxxx, xx xxxxxxx xxxxxxxx xxxxxxx x xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx,
x) xxxxx xxxxx xxxxxxxx pro stanovení xxxx poplatkové xxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx dobu, xxxxxx, xxxxx x xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxx nároku xx případné osvobození xx xxxxxxxx.
3) Xxxxxxxxx, xxxxx xxxx sídlo xxxx xxxxxxxx xx xxxxx xxxxxxxxx xxxxx Xxxxxxxx xxxx, jiného xxxxxxxxx xxxxx Dohody x Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx nebo Švýcarské xxxxxxxxxxx, xxxxx xxxxx xxxxx xxxxxxxxxxxx x xxxxxxxx 2 xxxxxx xxxxx zmocněnce x xxxxxxxx xxx doručování.6)
4) Xxxxx-xx xx xxxxx xxxxx xxxxxxxxx v xxxxxxxx, xx xxxxxxxxx xxxx xxxxxx xxxxxxx xxxx xxxxx xxxxxxx xx 15 dnů xxx xxx, xxx xxxxxxx.7)
5) Po xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxx skutečný xxxx xxxxx xxxxxxxxx v xxxx. 2 xxxx. x) xxxxxxxxxx xx 15 xxx.
Xxxxxx 5
Sazby xxxxxxxx
1) Xxxxx xxxxxxxx xxxx xx každý x xxxxxxxx m2 x xxxxx x xxxxxxxx xxx užívání xxxxxxxxx xxxxxxxxxxxx:
x) 1. Xx xxxxxxxx zařízení xxxxxxxxxx xxx poskytování xxxxxxx (vyjma xxxxxxxxxxxx) x xxxxxxxx reklamního xxxxxxxx8) ... 60,- Xx
2. Xx xxxxxxxx xxxxxxxx sloužícího pro xxxxxxxxxxx xxxxxx (xxxxx xxxxxxxxxxxx) ... 10,- Xx
3. Za xxxxxxxx xxxxxxxxxxxx u restauračních x xxxxxxxxxx xxxxxxxx9) ... 1,- Xx
x) 1. Za umístění xxxxxxxx cirkusů, xxxxxxxxx x jiných xxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxxxx v Xxxxxx XX, xxxx xxxxxxxxxx X přístavu a xxxxxxxxxxx xxxxxx xxxx x Xxxxxx XXX, xx xxxxxx xxxxx Xxxx mezi xxxxx Xxxxxxxx x Xxxxx xxxxxx ... 1,- Xx
2. Xx xxxxxxxx xxxxxxxx xxxxxxxxx a xxxxxx xxxxxxxxx xxxxxxx xx jiném zpoplatněném xxxxxxxx prostranství ... 20,- Kč
c) Za xxxxxxx xxxxxxxxx prostranství xxx xxxxxxxx, sportovní x xxxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxxxx x xxxxxxxxxxx xxx ... 10,- Xx
x) 1. Za xxxxxxx xxxxxxxxx prostranství xxx umístění xxxxxxx10) xxxx xxxxxxxx xxxxxxxxxx xxxxxxxx (xxxxx lešení) ... 10.- Xx
2. Xx užívání xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxx ... 1,- Xx
x) 1. Xx xxxxxxx veřejného xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx ... 3,- Xx
2. Xx xxxxxxx veřejného xxxxxxxxxxxx xxx provádění xxxxxxxxxxxxx11) xxxxxxxxxx xxxxx ... 5,- Kč
2) Stanovuje xx xxxxx xxxxxxxx xxxxx poplatku:
a) xx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxx xxxxxxx12) xx jedno xxxxxxxxx xxxxx ... 15&xxxx;000,- Xx
x) Za xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx každý i xxxxxxxx m2 ... 8&xxxx;000,- Xx
x) Za xxxxxxxx xxxxxxx xxxxxx13) xxx poskytování xxxxxxx xx xxxxx x xxxxxxxx x2 ... 3&xxxx;000,- Xx
x) Za xxxxxxxx xxxxxxxxxx zařízení14) xx xxxxx x xxxxxxxx x2 ... 1000,- Xx
Xxxxxx 6
Splatnost xxxxxxxx
Xxxxxxxx
x) xxxxx xx. 5 xxxx. 1) xxxx. a), b), x c) x xxxx. 2) xxxx xxxxxxxx xxx zaplatit xxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, jinak xx poplatek splatný x xxx, xxx xxxx x užíváním xxxxxxxxx xxxxxxxxxxxx xxxxxxxx,
x) xxxxx čl. 5 xxxx. 1) xxxx. x) x x) xxxx xxxxxxxx je xxxxxxx do 15 xxx xx ukončení xxxxxxx veřejného xxxxxxxxxxxx.
Xxxxxx 7
Xxxxxxxxxx
Xx poplatku se xxxxxxxxxx:
x) akce xxxxxxxx xx xxxxxxxx prostranství, xxxxxxx výtěžek je xxxxx xx xxxxxxxxxxxx xxxx xxxxxxx prospěšné xxxxx x xxxx xxxxxxxx xxxxxxxxxxx městem Xxxxx,
x) vyhrazení xxxxxxxx xxxxxxxxxxx místa xxx xxxxx zdravotně xxxxxxxxx,15)
x) xxxx, xxx kterých xxxx xxxxxxx xxxxxxxxxxxx xxxxxxx podle xx. 5 xxxx. 1) xxxx. x) x x) této vyhlášky xxxxxxxxxxx xxxxxxx 24 xxxxx, xxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx Děčín a xxxx xxxxxxxxxxx s xxxxxxx majetku xxxxx,
x) xxxxxxxx xxxxxxxx sloužícího xxx poskytováni xxxxxxx x xxxxxx, xxxxxx xxxxxxxxxxxx xx veřejném xxxxxxxxxxxx, kdy xxxxxxx xxxx uživatel xxxxxx xxxxxxxx xxxx předzahrádky xx současně vlastníkem xxxxxx veřejného prostranství xxxx xx s xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx nájemní xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xx účelem xxxxxxxxxxx xxxxxxx x xxxxxx.
Xxxxxx 8
Xxxxxxxx xxxxxxxx
1) Nebudou-li xxxxxxxx zaplaceny xxxxxxxxxxx xxxx xxxx xx xxxxxxx xxxx, xxxxxx xx xxxxxxx poplatku xxxxxxxx xxxxxxxxx xxxxxxx.16)
2) Xxxx xxxxxxxxxxx nebo xxxxxxxxxx xxxxxxxx xxxx xxxx těchto xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxx xx xx xxxxxxxxxxx; xxxx xxxxxxx xx příslušenstvím xxxxxxxx.17)
Xxxxxx 9
Xxxxxxxxx xxxxxxxxxx
Xxxxxxx xx xxxxxx xxxxxxx xxxxxxxx xxxxx Děčín č. 3/2010, x xxxxxxx poplatku xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxx xxx 27.05.2010.
Xxxxxx 10
Xxxxxxxx
Xxxx vyhláška xxxxxx xxxxxxxxx dnem 1. xxxxx 2011.
František Xxxxxx
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Xxxxx Xxxxx
1. náměstek xxxxxxxxx
Xxxxxxx
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxx Xxxxx
1) Xxxxxxx komunikace a xxxxxxx
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2) Zpevněné xxxx ozeleněné plochy xxxxxxxx x xxxxxxxx xxxxxxxxxx XXXXXX XXXXXXXXXXX, XXXXXX XXXXXXXXXXX, BILLA, XXXXXXXX, XXXXXXXX, XXXXX, XXXX, TESCO.
3) Veřejná xxxxx Xxxxxxxxxx (x.x.x. 2807 x.x. Podmokly), Xxxxxxxxx xxxxx (x.x.x. 424/1, 425/1 x.x. Xxxxxxxx), park x xxxx Sněžník (x.x.x. 1233 x.x. Xxxxxxxx), X Kaple (x.x.x. 2646, 2641/1, 2641/2, 2640 k.ú. Xxxxxxxx), Xxxxxxxxx xxxxxxx (x.x.x. 163/1, 163/2, 164/1, 164/2, 164/3, 165, 2342/1, 2342/2 x 2345 x.x. Děčín) x xxxxxxx xxxxxxx xxxxxxxxx xxxxx x.x. Xxxxx, x.x. Xxxxx-Xxxxx Xxxxx, k.ú. Xxxxxxxx xxx Xxxxx, x.x. Xxxxxxx u Xxxxxx, x.x. Xxxxxxxx a x.x. Xxxxx.
4) Parkoviště „Xxxxxxxx" x Xxxxxx X, x xxxxxxxxxxxx xxxxx x Děčíně XX x plochy xxxxxxxx xx xxxxxxxxxx xxxxx x xxxxx Xxxxxxxxx, Xxxxx x x Zimního xxxxxxxx.
1) §4 xxxxxx č. 565/1990 5x., x xxxxxxxx xxxxxxxxxx, ve xxxxx xxxxxxxxxx xxxxxxxx (xxxx xxx "zákon o místních poplatcích")
2) xxxxx xxxxxxxxx xxxxxxxx a xxxxxx živnostenský xxxx x odbor xxxxxxxxxx Xxxxxxxxxx města Děčín
3) §34 xxxxxx x. 128/2000 Xx., x obcích (obecní zřízení), ve xxxxx xxxxxxxxxx xxxxxxxx
4) §14a xxxx. 1 xxxxxx x místních xxxxxxxxxx
5) §127 xxxx. 1 xxxxxx x. 280/2009 Xx., xxxxxx řád
6) §14a xxxx. 2 xxxxxx x xxxxxxxx xxxxxxxxxx
7) §14a xxxx. 3 zákona x xxxxxxxx poplatcích
8) včetně xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxx xxxxxxxxx x xxxxxxxxxx prodej
9) včetně xxxxxxxxxx prodejen
10) xxxxxx xxxxxxxxxx xx stavební x jiný odpad
11) např. xxxxxxxxxxxx xxxxxxx
12) §2 xxxxxx x. 56/2001 Xx., o xxxxxxxxxx xxxxxxx xxxxxxx na xxxxxxxxx komunikacích x x změně xxxxxx č. 168/1999 Sb., o xxxxxxxxx xxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxx vozidla x x změně xxxxxxxxx xxxxxxxxxxxxx xxxxxx (zákon o pojištění odpovědnosti z provozu vozidla), xx znění xxxxxx x. 307/1999 Xx., ve znění xxxxxxxxxx xxxxxxxx
13) §2 xxxx. 3 zákona x. 183/2006 Xx., x xxxxxxx xxxxxxxxx x xxxxxxxxx řádu (xxxxxxxx xxxxx), xx xxxxx xxxxxxxxxx xxxxxxxx
14) xxxxxx xxxxxxxxx sortimentu prodávaného xxxxx xxxx xxxxxxxxx
15) §86 xxxxxx x. 100/1988 Xx., x xxxxxxxxx xxxxxxxxxxx, xx xxxxx xxxxxxxxxx xxxxxxxx
16) §11 xxxx. 1 xxxxxx x xxxxxxxx xxxxxxxxxx
17) §11 xxxx. 3 xxxxxx x xxxxxxxx poplatcích