XXXXXXXXXX XXXXX DĚČÍN
Zastupitelstvo xxxxx Děčín
Obecně závazná xxxxxxxx x. 1/2021,
x xxxxxxx xxxxxxxx za xxxxxxx veřejného xxxxxxxxxxxx
Xxxxxxxxxxxxxx xxxxx Xxxxx se xx xxxx xxxxxxxx xxx 25.02.2021 xxxxxxxxx x. XX 21 02 04 01 xxxxxxx xxxxx xx xxxxxxx §14 xxxxxx x. 565/1990 Sb., x xxxxxxxx poplatcích, xx xxxxx pozdějších xxxxxxxx (dále xxx „xxxxx o místních xxxxxxxxxx“), x v xxxxxxx x §10 xxxx. d) x §84 odst. 2 xxxx. x) xxxxxx x. 128/2000 Xx., x xxxxxx (obecní zřízení), xx xxxxx pozdějších xxxxxxxx, tuto obecně xxxxxxxx vyhlášku (xxxx xxx „xxxx xxxxxxxx“):
Xx. 1
Xxxxxx xxxxxxxxxx
(1) Statutární xxxxx Děčín (xxxx xxx „Xxxxx“) xxxxx xxxxxxxxx zavádí xxxxxx xxxxxxxx za xxxxxxx xxxxxxxxx xxxxxxxxxxxx (dále xxx „poplatek“).
(2) Xxxxxxxx xxxxxxxx xx Magistrát xxxxx Děčín.1
Čl. 2
Předmět xxxxxxxx x xxxxxxxxx
(1) Xxxxxxxx xx užívání xxxxxxxxx xxxxxxxxxxxx xx xxxxxx xx zvláštní xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx se xxxxxx xxxxxxxxx xxxxxxxxxx prací, xxxxxxxx xxxxxxxxx staveb xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx, umístění zařízení xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx či služeb, xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxx lunaparků x xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxxx parkovacího xxxxx x xxxxxxx xxxxxx xxxxxxxxxxxx pro xxxxxxxx akce nebo xxxxxxx xxxxxx filmových x xxxxxxxxxxx xxx.2
(2) Xxxxxxxx xx užívání xxxxxxxxx prostranství xxxxx xxxxxxx x xxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx způsobem xxxxxxxx v xxxxxxxx 1 (xxxx jen „xxxxxxxxx“).3
Xx. 3
Xxxxxxx xxxxxxxxxxxx
Xxxxxxxx xx xxxxx za xxxxxxx xxxxxxxxx prostranství, xxxxxxxxxx x xxxxxxx xxxx vyhlášky.
Čl. 4
Xxxxxxxxxx xxxxxxxxx
(1) Xxxxxxxxx je xxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx nejpozději 7 xxx xxxx xxxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx. V xxxxxxx xxxxxxx xxxxxxxxx prostranství xx xxxx xxxxxx xxx 7 xxx, xx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx x xxx zahájení xxxxxxx veřejného prostranství. Xxxxx tento xxx xxxxxxxx na xxxxxx, xxxxxx xxxx státem xxxxxx svátek, xx xxxxxxxxx povinen splnit xxxxxxxxxx xxxxxxxxx nejblíže xxxxxxxxxxx xxxxxxxx xxx.
(2) X xxxxxxxx xxxxxxxxx xxxxx4
x) xxxxx, xxxxxxxxx xxxxx, x xxxxxxxx xxxx název, xxxxxx xxxxxxxxxxxxx, xxx-xx xxxxxxxx, xxxxx xxxxxx nebo xxxxx, xxxxx xxxxxxxxxxx, xxxxxxxxx další xxxxxx xxx xxxxxxxxxx; právnická xxxxx xxxxx xxx xxxxx, které xxxx xxxxx jménem oprávněny xxxxxx v xxxxxxxxxxxx xxxxxx,
x) xxxxx xxxxx xxxxx xxxx x xxxxxxxxxxxxx platebních služeb, xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx x zahraničí, xxxxxxxxx v xxxxxxxxxxx x xxxxxxxxxxxxxx činností, x xxxxxxx, že xxxxxxx xxxxxxxx xxxxxxx x podnikatelskou xxxxxxxx xxxxxxxxxx,
x) další xxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxx, zejména xxxxxxxxxxxxxx xxxx, xxxxxx, xxxxx x xxxxxx užívání xxxxxxxxx prostranství, xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxxx xxxxxxxxxx od xxxxxxxx.
(3) Xxxxxxxxx, který xxxx xxxxx xxxx bydliště xx xxxxx xxxxxxxxx xxxxx Evropské xxxx, xxxxxx xxxxxxxxx xxxxx Xxxxxx o Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx, uvede xxxxx xxxxx xxxxxxxxxxxx x xxxxxxxx 2 xxxxxx xxxxx zmocněnce x xxxxxxxx xxx xxxxxxxxxx.5
(4) Xxxxx-xx xx xxxxx údajů xxxxxxxxx x xxxxxxxx, xx xxxxxxxxx povinen xxxx xxxxx xxxxxxx do 15 xxx xxx xxx, xxx nastala.6
(5) Xxxxxxxxx ohlásit xxxx xxxxx odst. 2 xxxx jeho změnu xx xxxxxxxxxx xx xxxx, xxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx x xxxxxxxxx xxxx evidencí, xx xxxxx xx xxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxxx těchto xxxxx xxxxxxxx správce poplatku xx své úřední xxxxx.7
Xx. 5
Xxxxx poplatku
(1) Xxxxx xxxxxxxx xxxx xx každý i xxxxxxxx x2 x xxxxx x xxxxxxxx xxx:
x) za provádění xxxxxxxxxx xxxxx …………………………..…………..…..……3,- Xx,
x) xx umístění xxxxxxxxx xxxxxx sloužících xxx xxxxxxxxxxx xxxxxxx ....…...10,- Xx,
x) xx xxxxxxxx zařízení xxxxxxxxxx xxx poskytování xxxxxxx xx xxxxxx……………………………………………………………………………..10,- Xx,
x) xx umístění xxxxxxxx xxxxxxxxx x xxxxxx xxxxxxxxx atrakcí………..…………………………………………………………………….20,- Xx
x) xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx reklamní xxxx ..................................10,- Xx, x) xx xxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxx x xxxxxxxx x2 ............................ 20,- Xx,
x) za xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxx filmových x xxxxxxxxxxx děl.................................................................................................................10,- Xx.
(2) Stanovuje xx xxxxx xxxxxxxx xxxxxx xxxxxxxx:
x) xx xxxxxxxx xxxxxxx xxxxxx sloužící xxx poskytování prodeje xx xxxxx x xxxxxxxx m2…………………………………………..………………….………...…... 1 000,- Kč,
b) za xxxxxxxx xxxxxxxx sloužících xxx poskytování prodeje xxxx služeb za xxxxx i xxxxxxxx&xxxx; x2........................................................................................&xxxx;&xxxx; 1 000,- Xx,
x) xx xxxxxxxx xxxxxxxxxx xxxxxxxx za xxxxx i xxxxxxxx x2 ....................... 2 000,- Xx,
x) za xxxxxxxxx xxxxxxx trvalého xxxxxxxxxxx xxxxx
(1) xxx xxxxxxxx xxxxxxx………………………………………….…15.000,- Xx,
(2) x xxxxxxx xxxxxxxx xx 12 hod. xxxxx…………..………….…10.000,- Xx.
Xx. 6
Xxxxxxxxx xxxxxxxx
(1) Xxxxxxxx xxxxx xx. 5 xxxx. 1 xxxx. x) x x) je xxxxxxx:
x) nepřesáhne-li xxxxxxx xx xxxx xxxxxxxxxxxx xxx, xxxxxxxxxx xx 10 xxx xx xxxxxxxx xxxxxxx veřejného xxxxxxxxxxxx.
x) přesáhne-li xxxxxxx xx xxxx kalendářních xxx, xxxxxxxxx část xx xxxxx xxxxxxxxxx xxx xxxxxxxxxx do xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx x x xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx nejpozději xx 10 xxx od xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
(2) Poplatek xxxxx xx. 5 xxxx. 1 xxxx. x), x), x) f) x g) xx xxxxxxx:
x) xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxx 120 xxx xxxxxxxxxx v xxx xxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx,
x) xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxx 120 xxx nebo xxxxx x nepřesáhne-li užívání xx xxxx xxxxxxxxxxxx xxx, xxxxxxxxxx xx 10 xxx od xxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx,
x) xxxxxxxx-xx xxxxxxx xx více xxxxxxxxxxxx xxx, xxxxxxxxx část xx xxxxx xxxxxxxxxx xxx xxxxxxxxxx do xxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx a x xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xx 10 xxx xx ukončení užívání xxxxxxxxx xxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxx roční xxxxxxxx xxxxxxx xxxxx xx. 5 xxxx. 2 xxxxxxxx je xxxxxxx xxxxxxxxxx xxxxx den xxxxxxx xxxxxxx poplatkového xxxxxx.
(4) Připadne-li lhůta xxxxxxxxxx xx xxxxxx, xxxxxx xxxx xxxxxx xxxxxx xxxxxx, je xxxx, xx xxxxxx xx poplatník xxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx.
Xx. 7
Xxxxxxxxxx
(1) Poplatek xx xxxxxxx:
x) za xxxxxxxxx xxxxxxxx parkovacího xxxxx pro xxxxx, xxxxx xx xxxxxxxxx xxxxxxx ZTP xxxx XXX/X,
x) x akcí xxxxxxxxxx xx xxxxxxxx xxxxxxxxxxxx, xxxxxxx celý xxxxxxx je xxxxxxx xx xxxxxxxxxxxx x xxxxxxx xxxxxxxxx xxxxx8.
(2) Xx xxxxxxxx xx xxxx xxxxxxxxxx:
x) Xxxxx x jím xxxxxxx xxxxxxxxx xxxxx x xxxxxxxxxxx složky,
b) xxxxxxxxxx xxx užívání veřejného xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx-xx xxxx xxxxxxxx xxxxxxx 24 xxxxx,
x) xxxxxxxxxx xxx xxxxxxx xxxxxxxxx prostranství xxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxxxxxx se xxxxxxxx činností, xxxxxx xxxxxxxxxx xx Xxxxx,
x) Xxxxxxxxxx, xxx umístění xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx prodeje x xxxxxx xx veřejném xxxxxxxxxxxx, které xxxx xx xxxxxxxxxxx Města, xxxxx xx xxxxxx xxxxxxxxx xxxxxxxx vlastníkem xxxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xx x xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx xxxxxxx x xxxxxx.
x) Xxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx x xxxxxxxxx xxxxx xx 0,5 x2 (včetně) x xxxxx do 0,8 x (xxxxxx).
x) Xxxxxxxxxx za xxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx (předsunuté xxxxxxxx xxxxx9) x půdorysné xxxxx xx 5 x2 (včetně).
(3) Xxxx xxxxxxxx xxx xxxxxxxxxx xxxx. 1) a 2) tohoto xxxxxx xx xxxxxxxxx povinen xxxxxxx v xxx xxxxxxxxxx poplatku xxx xx. 6 xxxx xxxxxxxx.
(4) X případě, xx xxxxxxxxx xxxxxxx xxxxxxxxx ohlásit xxxx xxxxxxxx xxx xxxxxxxxxx xxxx úlevu ve xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxx, xxxxx na xxxxxxxxxx xxxxxx.10
Xx. 8
Xxxxxxxx xxxxxxxx
(1) Xxxxxxx-xx xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx nebo xx xxxxxxx xxxx, xxxxxx xx xxxxxxx xxxxxxxx xxxxxxxx platebním xxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx.11
(2) Včas xxxxxxxxxxx xxxxxxxx nebo xxxx těchto poplatků xxxx správce xxxxxxxx xxxxxx xx na xxxxxxxxxxx; xxxx xxxxxxx xx příslušenstvím xxxxxxxx xxxxxxxxxx jeho xxxx.12
Xx. 9
Xxxxxxxxx ustanovení
Zrušuje se xxxxxx xxxxxxx vyhláška x. 3/2016 x xxxxxxx poplatku ze xxx 15.12.2016.
Xx. 10
Účinnost
Tato xxxxxxxx xxxxxx účinnosti xxxxxxxxx dnem xx xxx xxxxxxxxx.
Xxx. Xxxx Xxxxx, XXx.
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Xxx. Xxxx Xxxxx
xxxxxxxx xxxxxxxxx
Xxxxxxxx na xxxxxx xxxxx dne: ……………………….
Xxxxxxx x xxxxxx xxxxx xxx: …………………………….
Xxxxxxx x xxxxxx xxxxxxx xxxxxxxx x. 1/2021,
o xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx
Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx čl. 3 xxxxxxxx:
1. Xxxxxxxxxxx xxxxx, xxxxxxx x xxxxxxxx:
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Xxxxxxxxxx Mlýn |
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Thomayerova |
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Thunská |
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Tichá |
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2. Xxxxxxx xxxxx Xxxxxxxxxx (x. x. x. 2807/3 x. x. Podmokly), Xxxxxxxxx xxxxx (x. x. x. 424/1, 425/1 x. x. Xxxxxxxx), xxxx x xxxx Xxxxxxx (x. x. x. 1233 x. x. Xxxxxxxx), X Xxxxx (p. p. x. 2646, 2641/1, 2641/2, 2640 x. x. Podmokly), Smetanovo xxxxxxx (x. x. x.163/1, 163/2, 164/1, 164/2, 164/3, 165, 2342/1, 2342/2 x 2345 x. x. Xxxxx) x xxxxxxx xxxxxxx xxxxx x. x. Xxxxx, x. x. Xxxxx-Xxxxx Xxxxx, x. x. Xxxxxxxx xxx Xxxxx, x. x. Březiny u Xxxxxx, x. x. Xxxxxxxx x k. x. Xxxxx.
3. Xxxxxxxx xxxx ozeleněné xxxxxx xxxxxxxx x nákupním xxxxxxxxxx, Xxxxx (x. x. x. 182/1 x. ú. Děčín), Xxxxxxxx (p. p. x. 821/3 k. x. Podmokly).
4. Parkoviště „Xxxxxxxx“ x Xxxxxx X (x. x. x. 167/1 x. x. Xxxxx), xxxxxxxxxx x Xxxxxx XX -Xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx x xxxxxxxxxxx xxxxxx (p. p. x. 403/4 k. x. Podmokly), xxxxxxxx xxxxxx xx xxxxxxxxxx xxxxx xx. Xxxxxxxxx (x. x. x. 33/3, 33/9 x. x. Děčín), xx. Xxxxx (x. p. x. 3719/4 x. x. Podmokly), u xxxxxxx stadionu (xxxxxxxxxx xxxx x. x. x. 2540/3 x. x. Xxxxx).
5. Xxxxxxx xx „Xxxxxx xxx.“ xx x.x.x. 867/2, x.x. Xxxxxxxx.
6. Xxxxx xxxxx „Xxx xxxxxxx“ xx p.p.č. 894, 895 x 963/2, x.x. Xxxxxxxx.
1 §15 odst. 1 xxxxxx o xxxxxxxx poplatcích
2 §4 xxxx. 1 xxxxxx x xxxxxxxx xxxxxxxxxx
3 §4 odst. 2 xxxxxx x xxxxxxxx xxxxxxxxxx
4 §14x odst. 2 xxxxxx o xxxxxxxx poplatcích
5 §14x xxxx. 3 zákona x místních xxxxxxxxxx
6 §14x xxxx. 4 xxxxxx x xxxxxxxx xxxxxxxxxx
7 §14a xxxx. 5 zákona o xxxxxxxx xxxxxxxxxx
8 §4 xxxx. 1 zákona x místních poplatcích
9 xxxxxxxxxx prodejní xxxxx: xx xxxxxxxx místo, xx kterém se xxxxxxxxxxx xxxxxx xxxxx xx xxxxxxxxxx zařízeních xx xxxxxxx sortimentu xxxx v xxxxxxxxxx xxxxxxx x tomuto xxxxx xxxxxxxxxxx souhlasem xxxxx xxxxxx č. 183/2006 Sb., x xxxxxxx xxxxxxxxx a xxxxxxxxx xxxx (xxxxxxxx xxxxxx) ve znění xxxxxxxxxx xxxxxxxx, xx xxxxxx xxxxxxxxxx xxxxxxxx xxxxx funkčně xxxxxxx. Xxxxxxxxxx prodejní místo xx xxxxxxxxx x xxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx x musí xxx xxxxxxxx xxxxxxxxxxxxx.
10 §14x xxxx. 6 zákona x xxxxxxxx xxxxxxxxxx
11 §11 odst. 1 xxxxxx o místních xxxxxxxxxx
12 §11 xxxx. 3 xxxxxx o xxxxxxxx xxxxxxxxxx