XXXXXXXXXX MĚSTO XXXXX
Xxxxxxxxxxxxxx xxxxx Děčín
Obecně xxxxxxx xxxxxxxx x. 1/2021,
o xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx
Xxxxxxxxxxxxxx xxxxx Xxxxx xx xx xxxx xxxxxxxx xxx 25.02.2021 xxxxxxxxx x. ZM 21 02 04 01 xxxxxxx xxxxx xx xxxxxxx §14 zákona x. 565/1990 Xx., x místních poplatcích, xx xxxxx xxxxxxxxxx xxxxxxxx (xxxx jen „xxxxx x xxxxxxxx xxxxxxxxxx“), x v xxxxxxx x §10 xxxx. d) x §84 odst. 2 xxxx. x) zákona x. 128/2000 Xx., x xxxxxx (obecní zřízení), xx xxxxx xxxxxxxxxx xxxxxxxx, xxxx xxxxxx xxxxxxxx vyhlášku (xxxx xxx „tato vyhláška“):
Čl. 1
Xxxxxx xxxxxxxxxx
(1) Xxxxxxxxxx xxxxx Xxxxx (xxxx xxx „Xxxxx“) touto xxxxxxxxx xxxxxx xxxxxx xxxxxxxx za užívání xxxxxxxxx xxxxxxxxxxxx (xxxx xxx „xxxxxxxx“).
(2) Xxxxxxxx xxxxxxxx xx Xxxxxxxxx xxxxx Xxxxx.1
Xx. 2
Xxxxxxx xxxxxxxx x xxxxxxxxx
(1) Xxxxxxxx za xxxxxxx xxxxxxxxx prostranství xx xxxxxx xx zvláštní xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx xx rozumí xxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxx dočasných staveb xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxxxx xxx poskytování xxxxxxx xx xxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxx a xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxxx parkovacího xxxxx x užívání xxxxxx xxxxxxxxxxxx pro xxxxxxxx xxxx xxxx xxxxxxx tvorby xxxxxxxxx x xxxxxxxxxxx xxx.2
(2) Xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx x právnické xxxxx, xxxxx xxxxxxx xxxxxxx prostranství způsobem xxxxxxxx v odstavci 1 (xxxx xxx „xxxxxxxxx“).3
Xx. 3
Xxxxxxx xxxxxxxxxxxx
Xxxxxxxx xx xxxxx za xxxxxxx veřejných xxxxxxxxxxxx, xxxxxxxxxx v příloze xxxx xxxxxxxx.
Xx. 4
Xxxxxxxxxx xxxxxxxxx
(1) Poplatník xx xxxxxxx xxxxxxx zvláštní xxxxxxx veřejného prostranství xxxxxxx poplatku nejpozději 7 xxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx. X případě xxxxxxx xxxxxxxxx prostranství xx xxxx xxxxxx xxx 7 xxx, xx xxxxxxx xxxxxx xxxxxxxxxx povinnost nejpozději x xxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxxx tento den xxxxxxxx na xxxxxx, xxxxxx xxxx státem xxxxxx xxxxxx, xx xxxxxxxxx xxxxxxx splnit xxxxxxxxxx povinnost nejblíže xxxxxxxxxxx pracovní xxx.
(2) X ohlášení xxxxxxxxx xxxxx4
x) xxxxx, popřípadě xxxxx, x xxxxxxxx xxxx xxxxx, xxxxxx xxxxxxxxxxxxx, byl-li přidělen, xxxxx xxxxxx xxxx xxxxx, xxxxx xxxxxxxxxxx, xxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxx; xxxxxxxxx xxxxx uvede xxx xxxxx, které xxxx xxxxx xxxxxx oprávněny xxxxxx x poplatkových xxxxxx,
x) čísla všech xxxxx xxxx x xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx v xxxxxxxxx, xxxxxxxxx v xxxxxxxxxxx x podnikatelskou xxxxxxxx, x případě, xx xxxxxxx xxxxxxxx souvisí x podnikatelskou činností xxxxxxxxxx,
x) xxxxx údaje xxxxxxxx xxx xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx, způsob, xxxxx x xxxxxx xxxxxxx xxxxxxxxx prostranství, xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxxx xxxxxxxxxx xx xxxxxxxx.
(3) Xxxxxxxxx, xxxxx xxxx xxxxx nebo bydliště xx xxxxx xxxxxxxxx xxxxx Evropské xxxx, xxxxxx xxxxxxxxx xxxxx Xxxxxx o Evropském xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx, uvede xxxxx xxxxx požadovaných x xxxxxxxx 2 xxxxxx xxxxx zmocněnce x tuzemsku pro xxxxxxxxxx.5
(4) Dojde-li xx xxxxx xxxxx xxxxxxxxx x ohlášení, xx xxxxxxxxx xxxxxxx xxxx xxxxx oznámit xx 15 dnů xxx xxx, kdy xxxxxxx.6
(5) Xxxxxxxxx xxxxxxx xxxx xxxxx odst. 2 xxxx xxxx xxxxx xx xxxxxxxxxx xx xxxx, který xxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx x xxxxxxxxx xxxx xxxxxxxx, xx xxxxx xx xxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxxx těchto xxxxx xxxxxxxx správce xxxxxxxx xx xxx xxxxxx xxxxx.7
Xx. 5
Sazba poplatku
(1) Xxxxx poplatku činí xx xxxxx x xxxxxxxx x2 x xxxxx i započatý xxx:
x) xx xxxxxxxxx xxxxxxxxxx prací …………………………..…………..…..……3,- Xx,
x) xx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx ....…...10,- Xx,
x) xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxx……………………………………………………………………………..10,- Xx,
x) xx xxxxxxxx xxxxxxxx xxxxxxxxx x xxxxxx xxxxxxxxx xxxxxxx………..…………………………………………………………………….20,- Kč
e) xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx reklamní xxxx ..................................10,- Kč, x) za xxxxxxxx xxxxxxxxxx xxxxxxxx za xxxxx i xxxxxxxx x2 ............................ 20,- Xx,
x) za xxxxxxx xxxxxxxxx prostranství xxx xxxxxxx xxxxxx xxxxxxxxx x xxxxxxxxxxx děl.................................................................................................................10,- Xx.
(2) Xxxxxxxxx se xxxxx paušální xxxxxx xxxxxxxx:
x) xx umístění xxxxxxx stavby xxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxx x xxxxxxxx x2…………………………………………..………………….………...…... 1 000,- Kč,
b) xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxx xxxxxx xx xxxxx i xxxxxxxx&xxxx; x2........................................................................................&xxxx;&xxxx; 1 000,- Xx,
x) xx umístění xxxxxxxxxx zařízení xx xxxxx x xxxxxxxx x2 ....................... 2 000,- Xx,
x) xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx místa
(1) bez xxxxxxxx xxxxxxx………………………………………….…15.000,- Xx,
(2) x xxxxxxx xxxxxxxx xx 12 xxx. xxxxx…………..………….…10.000,- Xx.
Xx. 6
Splatnost xxxxxxxx
(1) Xxxxxxxx xxxxx xx. 5 xxxx. 1 písm. x) x b) je xxxxxxx:
x) xxxxxxxxxx-xx xxxxxxx xx více kalendářních xxx, xxxxxxxxxx do 10 xxx xx xxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx.
x) xxxxxxxx-xx xxxxxxx xx xxxx xxxxxxxxxxxx xxx, xxxxxxxxx xxxx xx xxxxx xxxxxxxxxx xxx nejpozději xx xxxxx příslušného xxxxxxxxxxxx xxxx x x xxxxxxxxx xxxxxxxxxxx roce xxxxxxx xxxxxxxxxx do 10 dnů od xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
(2) Poplatek xxxxx xx. 5 odst. 1 xxxx. x), x), e) x) x x) xx xxxxxxx:
x) xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxx 120 xxx nejpozději x xxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx,
x) xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxx 120 xxx xxxx xxxxx x nepřesáhne-li xxxxxxx xx xxxx kalendářních xxx, xxxxxxxxxx do 10 dnů xx xxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx,
x) přesáhne-li xxxxxxx xx xxxx xxxxxxxxxxxx xxx, příslušná část xx xxxxx xxxxxxxxxx xxx nejpozději xx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx roku x x posledním kalendářním xxxx xxxxxxx nejpozději xx 10 xxx xx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxxx čl. 5 odst. 2 xxxxxxxx xx splatný xxxxxxxxxx xxxxx den xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx.
(4) Xxxxxxxx-xx lhůta xxxxxxxxxx na xxxxxx, xxxxxx xxxx státem xxxxxx xxxxxx, xx xxxx, ve xxxxxx xx xxxxxxxxx povinen xxxxx xxxxxxxxx xxxxxx, xxxxxxxx následující pracovní xxx.
Xx. 7
Xxxxxxxxxx
(1) Xxxxxxxx xx neplatí:
a) xx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx pro xxxxx, xxxxx je xxxxxxxxx xxxxxxx XXX xxxx XXX/X,
x) x xxxx xxxxxxxxxx na veřejném xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx je odveden xx xxxxxxxxxxxx x xxxxxxx prospěšné účely8.
(2) Xx poplatku xx xxxx osvobozují:
a) Xxxxx x xxx xxxxxxx xxxxxxxxx xxxxx x xxxxxxxxxxx xxxxxx,
x) poplatníci xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx prováděním výkopových xxxxx, nepřesáhne-li doba xxxxxxxx xxxxxxx 24 xxxxx,
x) poplatníci xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx výkopových prací x xxxxxxxxxxx xx xxxxxxxx xxxxxxxx, jejímž xxxxxxxxxx xx Město,
d) Xxxxxxxxxx, xxx umístění xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx prodeje x xxxxxx xx veřejném xxxxxxxxxxxx, xxxxx xxxx xx xxxxxxxxxxx Města, xxxxx xx takový xxxxxxxxx xxxxxxxx vlastníkem xxxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xx x xxxxxxxxxx takového xxxxxxxxx xxxxxxxxxxxx xxxxxxx vztah xx xxxxxxx tohoto xxxxxxxxx xxxxxxxxxxxx za xxxxxx poskytování xxxxxxx x xxxxxx.
x) Xxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx o xxxxxxxxx xxxxx do 0,5 x2 (xxxxxx) x xxxxx do 0,8 x (xxxxxx).
x) Xxxxxxxxxx za xxxxxxxx xxxxxxxx, sloužících xxx xxxxxxxxxxx prodeje xxxx xxxxxxxxx (předsunuté xxxxxxxx xxxxx9) x půdorysné xxxxx xx 5 x2 (včetně).
(3) Xxxx xxxxxxxx pro osvobození xxxx. 1) x 2) xxxxxx xxxxxx xx xxxxxxxxx povinen xxxxxxx x den xxxxxxxxxx poplatku xxx xx. 6 xxxx xxxxxxxx.
(4) V xxxxxxx, xx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxx pro xxxxxxxxxx xxxx xxxxx ve xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxx, xxxxx na xxxxxxxxxx xxxxxx.10
Xx. 8
Xxxxxxxx xxxxxxxx
(1) Xxxxxxx-xx poplatky zaplaceny xxxxxxxxxxx xxxx nebo xx xxxxxxx výši, xxxxxx xx správce xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx nebo xxxxxxxxx xxxxxxxxxx xxxxxxxx.11
(2) Xxxx xxxxxxxxxxx xxxxxxxx nebo xxxx těchto xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxx xx xx xxxxxxxxxxx; toto xxxxxxx xx příslušenstvím xxxxxxxx xxxxxxxxxx xxxx xxxx.12
Xx. 9
Xxxxxxxxx xxxxxxxxxx
Xxxxxxx se xxxxxx závazná vyhláška x. 3/2016 x xxxxxxx xxxxxxxx xx xxx 15.12.2016.
Čl. 10
Účinnost
Tato xxxxxxxx nabývá xxxxxxxxx xxxxxxxxx dnem xx xxx vyhlášení.
Ing. Xxxx Xxxxx, XXx.
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Xxx. Anna Xxxxx
xxxxxxxx primátora
Vyvěšeno xx xxxxxx xxxxx xxx: ……………………….
Xxxxxxx x xxxxxx xxxxx xxx: …………………………….
Xxxxxxx x xxxxxx xxxxxxx xxxxxxxx x. 1/2021,
o xxxxxxx xxxxxxxx za xxxxxxx veřejného xxxxxxxxxxxx
Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xx. 3 xxxxxxxx:
1. Xxxxxxxxxxx xxxxx, xxxxxxx x xxxxxxxx:
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2. Xxxxxxx xxxxx Xxxxxxxxxx (x. p. x. 2807/3 k. x. Xxxxxxxx), Xxxxxxxxx xxxxx (x. x. x. 424/1, 425/1 x. x. Xxxxxxxx), xxxx x xxxx Xxxxxxx (p. x. x. 1233 x. x. Podmokly), U Xxxxx (x. x. x. 2646, 2641/1, 2641/2, 2640 x. x. Podmokly), Smetanovo xxxxxxx (p. x. x.163/1, 163/2, 164/1, 164/2, 164/3, 165, 2342/1, 2342/2 a 2345 x. ú. Xxxxx) x ostatní xxxxxxx zeleň k. x. Děčín, k. x. Děčín-Staré Město, x. x. Xxxxxxxx xxx Labem, x. x. Xxxxxxx u Xxxxxx, x. x. Xxxxxxxx a x. x. Bynov.
3. Zpevněné xxxx xxxxxxxxx xxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxx, Xxxxx (x. x. x. 182/1 x. ú. Xxxxx), Xxxxxxxx (x. p. x. 821/3 x. x. Podmokly).
4. Parkoviště „Xxxxxxxx“ x Xxxxxx X (x. x. x. 167/1 k. x. Xxxxx), xxxxxxxxxx x Děčíně XX -Xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx x xxxxxxxxxxx xxxxxx (p. x. x. 403/4 k. x. Xxxxxxxx), xxxxxxxx xxxxxx ke sportovním xxxxx xx. Xxxxxxxxx (x. x. x. 33/3, 33/9 k. x. Xxxxx), ul. Xxxxx (x. x. x. 3719/4 x. x. Xxxxxxxx), x xxxxxxx xxxxxxxx (xxxxxxxxxx xxxx x. p. x. 2540/3 x. x. Děčín).
5. Xxxxxxx xx „Xxxxxx nám.“ xx x.x.x. 867/2, x.x. Xxxxxxxx.
6. Xxxxx xxxxx „Pod platany“ xx p.p.č. 894, 895 x 963/2, x.x. Podmokly.
1 §15 xxxx. 1 xxxxxx o xxxxxxxx poplatcích
2 §4 xxxx. 1 xxxxxx x xxxxxxxx poplatcích
3 §4 xxxx. 2 xxxxxx x xxxxxxxx xxxxxxxxxx
4 §14x xxxx. 2 zákona x xxxxxxxx xxxxxxxxxx
5 §14x xxxx. 3 zákona x xxxxxxxx xxxxxxxxxx
6 §14x xxxx. 4 xxxxxx x xxxxxxxx xxxxxxxxxx
7 §14x xxxx. 5 xxxxxx x xxxxxxxx poplatcích
8 §4 xxxx. 1 xxxxxx x xxxxxxxx xxxxxxxxxx
9 xxxxxxxxxx xxxxxxxx xxxxx: xx xxxxxxxx xxxxx, xx kterém xx xxxxxxxxxxx prodej zboží xx xxxxxxxxxx xxxxxxxxxx xx stejném xxxxxxxxxx xxxx x xxxxxxxxxx xxxxxxx x tomuto xxxxx xxxxxxxxxxx souhlasem xxxxx xxxxxx x. 183/2006 Xx., o xxxxxxx xxxxxxxxx x xxxxxxxxx xxxx (xxxxxxxx xxxxxx) xx znění xxxxxxxxxx xxxxxxxx, xx xxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx xxxxx xx xxxxxxxxx x xxxxx xxxxxxxxx xxxxx xxxx xxxxxxx provozovnou x musí xxx xxxxxxxx xxxxxxxxxxxxx.
10 §14a xxxx. 6 zákona x xxxxxxxx xxxxxxxxxx
11 §11 xxxx. 1 xxxxxx x místních xxxxxxxxxx
12 §11 odst. 3 zákona x xxxxxxxx poplatcích