Xxxxxxxxxx xxxxx Děčín
Obecně xxxxxxx vyhláška x. 12/2010
x místním xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx
Xxxxxxx: 3/2016
Xxxxxxxxxxxxxx xxxxx Děčín xx xx svém xxxxxxxx xxx 16.12.2010 xxxxxxxxx x. XX 10 10 04 06 xxxxxxx vydat xx základě §14 xxxx. 2 xxxxxx x. 565/1990 Sb., x xxxxxxxx poplatcích, xx znění xxxxxxxxxx xxxxxxxx, a v xxxxxxx s §10 xxxx. x) a §84 xxxx. 2 xxxx. x) xxxxxx x. 128/2000 Xx., xxxxxx (obecní zřízení), xx xxxxx xxxxxxxxxx xxxxxxxx, xxxx xxxxxx závaznou xxxxxxxx (dále xxx „xxxxxxxx"):
Xxxxxx 1
Xxxxxx xxxxxxxxxx
1) Xxxxxxxxxx xxxxx Xxxxx xxxxx vyhláškou zavádí xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx (xxxx xxx „xxxxxxxx“).1)
2) Xxxxxx o xxxxxxxxxx xxxxxxxx Magistrát xxxxx Xxxxx (dále jen „xxxxxxx poplatku").2)
Článek 2
Veřejné xxxxxxxxxxxx
Xxx účely této xxxxxxxx se xx xxxxxxx xxxxxxxxxxxx3) považují xxxxxxx xxxxxxx, xxxxx, xxxxxxx, chodníky, xxxxxxx xxxxx, parky x xxxxx xxxxxxxx xxxxxxxxx xxxxxxx bez xxxxxxx, xxxx xxxxxxxx xxxxxxxx xxxxxxx, x xx xxx ohledu xx xxxxxxxxxxx x xxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxx, xxxxxxxxxxx zpoplatnění xxxxx xxxx xxxxxxxx, xxxx xxxxxxxxx uvedena v příloze x této xxxxxxxx.
Xxxxxx 3
Xxxxx a xxxxx xxxxxxxxxx povinnosti
Poplatek xx xxxxx od xxxxxx dne, kdy xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, a trvá xx xx dne, xxx xxxx užívání xxxxxxxx xxxxxxxx.
Xxxxxx 4
Xxxxxxxxxx xxxxxxxxx
1) Xxxxxxxxx je xxxxxxx správci poplatku xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx 7 xxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxx prostranství. X xxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx xx xxxx kratší xxx 7 dní, xx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx nejpozději x xxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx. Pokud xxxxx xxx připadne xx sobotu, xxxxxx xxxx xxxxxx uznaný xxxxxx, je poplatník xxxxxxx xxxxxx ohlašovací xxxxxxxxx nejblíže xxxxxxxxxxx xxxxxxxx xxx.
2) V xxxxxxxx xxxxxxxxx uvede4)
a) xxxxx, xxxxxxxxx jména, x xxxxxxxx nebo xxxxx xxxx obchodní xxxxx, xxxxxx identifikátor5), xxx-xx přidělen, místo xxxxxx xxxx sídlo, xxxxx xxxxxxxxx, xxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxx; xxxxxxxxx xxxxx xxxxx xxx xxxxx, xxxxx x xxxx xxxxx xxxxxx oprávněny xxxxxx x poplatkových xxxxxx,
x) xxxxx všech xxxxx xxxx x xxxxxxxxxxxxx xxxxxxxxxx služeb, xxxxxx poskytovatelů těchto xxxxxx x xxxxxxxxx, xxxxxxxxx x xxxxxxxxxxx x xxxxxxxxxxxxxx činností, x případě, xx xxxxxxx xxxxxxxx souvisí x xxxxxxxxxxxxxx činností xxxxxxxxxx,
x) xxxxx xxxxx xxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx dobu, xxxxxx, místo x xxxxxx užívání xxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxxx xxxxxxxxxx xx xxxxxxxx.
3) Poplatník, xxxxx nemá xxxxx xxxx bydliště na xxxxx xxxxxxxxx xxxxx Xxxxxxxx unie, xxxxxx xxxxxxxxx xxxxx Xxxxxx x Evropském xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxx xxxxxxxxxxxx v xxxxxxxx 2 xxxxxx xxxxx zmocněnce x xxxxxxxx pro xxxxxxxxxx.6)
4) Xxxxx-xx xx xxxxx xxxxx xxxxxxxxx x xxxxxxxx, xx xxxxxxxxx xxxx plátce xxxxxxx xxxx xxxxx xxxxxxx xx 15 dnů xxx xxx, xxx xxxxxxx.7)
5) Xx xxxxxxxx xxxxxxx xxxxxxxxx prostranství xx poplatník xxxxxxx xxxxxxx skutečný xxxx xxxxx xxxxxxxxx v xxxx. 2 xxxx. x) xxxxxxxxxx xx 15 xxx.
Xxxxxx 5
Xxxxx xxxxxxxx
1) Sazba xxxxxxxx xxxx za xxxxx x xxxxxxxx m2 x xxxxx x xxxxxxxx xxx xxxxxxx xxxxxxxxx prostranství:
a) 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 prodejních xxxxxxxx9) ... 1,- Kč
b) 1. Xx xxxxxxxx xxxxxxxx cirkusů, xxxxxxxxx x xxxxxx xxxxxxxxx xxxxxxx na xxxxxxxx xxxxxxxxxxxx v Xxxxxx XX, xxxx xxxxxxxxxx X xxxxxxxx x xxxxxxxxxxx xxxxxx xxxx x Xxxxxx XXX, xx xxxxxx xxxxx Xxxx mezi xxxxx Xxxxxxxx x Xxxxx xxxxxx ... 1,- Xx
2. Xx xxxxxxxx xxxxxxxx lunaparků a xxxxxx xxxxxxxxx xxxxxxx xx jiném zpoplatněném xxxxxxxx xxxxxxxxxxxx ... 20,- Xx
x) Xx xxxxxxx xxxxxxxxx prostranství xxx xxxxxxxx, sportovní x xxxxxxxx akce xxxx xxxxxxx tvorby xxxxxxxxx x xxxxxxxxxxx xxx ... 10,- Xx
x) 1. Za xxxxxxx xxxxxxxxx prostranství xxx xxxxxxxx skládek10) xxxx xxxxxxxx xxxxxxxxxx xxxxxxxx (xxxxx lešení) ... 10.- Xx
2. Xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx umístění xxxxxx ... 1,- Xx
x) 1. Za xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx ... 3,- Xx
2. Xx xxxxxxx xxxxxxxxx prostranství xxx provádění neplánovaných11) xxxxxxxxxx xxxxx ... 5,- Xx
2) Xxxxxxxxx xx xxxxx xxxxxxxx xxxxx poplatku:
a) xx xxxxxxxxx trvalého xxxxxxxxxxx xxxxx pro xxxxxxxx xxxxxxx12) za xxxxx xxxxxxxxx xxxxx ... 15&xxxx;000,- Xx
x) Za xxxxxxxx xxxxxxxx sloužícího xxx xxxxxxxxxxx prodeje xx xxxxx x xxxxxxxx m2 ... 8&xxxx;000,- Kč
c) Xx xxxxxxxx dočasné xxxxxx13) xxx xxxxxxxxxxx xxxxxxx xx xxxxx x xxxxxxxx x2 ... 3&xxxx;000,- Xx
x) Za xxxxxxxx xxxxxxxxxx xxxxxxxx14) xx xxxxx x xxxxxxxx x2 ... 1000,- Xx
Xxxxxx 6
Xxxxxxxxx xxxxxxxx
Xxxxxxxx
x) podle xx. 5 odst. 1) xxxx. x), x), x c) x xxxx. 2) xxxx xxxxxxxx lze zaplatit xxxx započetím xxxxxxx xxxxxxxxx xxxxxxxxxxxx, jinak xx poplatek xxxxxxx x den, xxx xxxx x xxxxxxxx xxxxxxxxx xxxxxxxxxxxx započato,
b) xxxxx xx. 5 xxxx. 1) písm. x) a x) xxxx vyhlášky je xxxxxxx xx 15 xxx xx ukončení xxxxxxx veřejného prostranství.
Článek 7
Xxxxxxxxxx
Xx poplatku se xxxxxxxxxx:
x) xxxx xxxxxxxx xx xxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxx xx xxxxx na xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxxx x akce xxxxxxxx xxxxxxxxxxx xxxxxx Xxxxx,
x) xxxxxxxxx xxxxxxxx xxxxxxxxxxx místa xxx xxxxx xxxxxxxxx xxxxxxxxx,15)
x) xxxx, xxx kterých xxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx čl. 5 odst. 1) xxxx. d) x x) xxxx xxxxxxxx xxxxxxxxxxx xxxxxxx 24 xxxxx, xxxx xxxxxxx xxxxxxxxxx je statutární xxxxx Xxxxx x xxxx xxxxxxxxxxx s xxxxxxx xxxxxxx xxxxx,
x) xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx prodeje x služeb, včetně xxxxxxxxxxxx xx veřejném xxxxxxxxxxxx, xxx xxxxxxx xxxx uživatel xxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx prostranství xxxx xx s xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xx užívání xxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx xxxxxxx a xxxxxx.
Xxxxxx 8
Xxxxxxxx poplatku
1) Xxxxxxx-xx xxxxxxxx xxxxxxxxx poplatníkem xxxx nebo xx xxxxxxx výši, xxxxxx xx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx.16)
2) Xxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxx xxxxxxxx xxxx správce xxxxxxxx xxxxxx xx xx xxxxxxxxxxx; toto xxxxxxx xx příslušenstvím xxxxxxxx.17)
Xxxxxx 9
Xxxxxxxxx ustanovení
Zrušuje se xxxxxx xxxxxxx xxxxxxxx xxxxx Xxxxx č. 3/2010, x xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxx xxx 27.05.2010.
Xxxxxx 10
Xxxxxxxx
Xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxx 1. xxxxx 2011.
Xxxxxxxxx Xxxxxx
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Xxxxx Sinko
1. náměstek xxxxxxxxx
Xxxxxxx
Xxxxxxxx xxxxxxxxxxxxxxx veřejného xxxxxxxxxxxx na xxxxx xxxxxxxxxxxx xxxxx Xxxxx
1) Xxxxxxx komunikace x xxxxxxx
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2) Zpevněné xxxx ozeleněné plochy xxxxxxxx x nákupním xxxxxxxxxx XXXXXX XXXXXXXXXXX, XXXXXX XXXXXXXXXXX, BILLA, XXXXXXXX, XXXXXXXX, XXXXX, XXXX, TESCO.
3) Xxxxxxx xxxxx Bažantnice (p.p.č. 2807 x.x. Xxxxxxxx), Xxxxxxxxx stěna (x.x.x. 424/1, 425/1 x.x. Xxxxxxxx), park x xxxx Xxxxxxx (p.p.č. 1233 k.ú. Xxxxxxxx), X Xxxxx (p.p.č. 2646, 2641/1, 2641/2, 2640 x.x. Podmokly), Xxxxxxxxx xxxxxxx (x.x.x. 163/1, 163/2, 164/1, 164/2, 164/3, 165, 2342/1, 2342/2 a 2345 x.x. Xxxxx) x xxxxxxx xxxxxxx xxxxxxxxx zeleň x.x. Xxxxx, k.ú. Xxxxx-Xxxxx Xxxxx, k.ú. Xxxxxxxx xxx Labem, x.x. Xxxxxxx x Děčína, x.x. Podmokly x x.x. Xxxxx.
4) Parkoviště „Xxxxxxxx" x Děčíně X, u xxxxxxxxxxxx xxxxx v Xxxxxx XX a plochy xxxxxxxx ke sportovním xxxxx v xxxxx Xxxxxxxxx, Práce x x Xxxxxxx stadionu.
1) §4 xxxxxx x. 565/1990 5x., x místních xxxxxxxxxx, ve znění xxxxxxxxxx xxxxxxxx (xxxx xxx "zákon o místních poplatcích")
2) xxxxx xxxxxxxxx činností x xxxxxx xxxxxxxxxxxx xxxx x odbor xxxxxxxxxx Xxxxxxxxxx města Děčín
3) §34 xxxxxx x. 128/2000 Xx., o xxxxxx (obecní zřízení), xx xxxxx xxxxxxxxxx xxxxxxxx
4) §14a xxxx. 1 zákona x místních poplatcích
5) §127 xxxx. 1 xxxxxx x. 280/2009 Xx., xxxxxx xxx
6) §14a xxxx. 2 xxxxxx x xxxxxxxx xxxxxxxxxx
7) §14a xxxx. 3 zákona x místních poplatcích
8) xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxx xxxxxxxxx x předsunutý xxxxxx
9) včetně xxxxxxxxxx xxxxxxxx
10) včetně xxxxxxxxxx xx xxxxxxxx x jiný xxxxx
11) xxxx. xxxxxxxxxxxx xxxxxxx
12) §2 xxxxxx č. 56/2001 Xx., x podmínkách xxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxxxxxx x x změně zákona č. 168/1999 Sb., x pojištění xxxxxxxxxxxx za xxxxx xxxxxxxxxx xxxxxxxx vozidla x o xxxxx xxxxxxxxx souvisejících xxxxxx (zákon o pojištění odpovědnosti z provozu vozidla), ve xxxxx xxxxxx x. 307/1999 Xx., xx xxxxx xxxxxxxxxx xxxxxxxx
13) §2 xxxx. 3 xxxxxx x. 183/2006 Xx., x xxxxxxx xxxxxxxxx x xxxxxxxxx xxxx (xxxxxxxx xxxxx), xx xxxxx xxxxxxxxxx xxxxxxxx
14) včetně xxxxxxxxx sortimentu xxxxxxxxxxx xxxxx xxxx prodejnou
15) §86 xxxxxx x. 100/1988 Xx., o sociálním xxxxxxxxxxx, xx xxxxx xxxxxxxxxx předpisů
16) §11 xxxx. 1 zákona x místních xxxxxxxxxx
17) §11 xxxx. 3 xxxxxx x místních xxxxxxxxxx