XXXXXXXXXX XXXXX DĚČÍN
Zastupitelstvo xxxxx Děčín
Obecně xxxxxxx xxxxxxxx x. 1/2021,
x xxxxxxx poplatku za xxxxxxx xxxxxxxxx xxxxxxxxxxxx
Xxxxxxxxxxxxxx xxxxx Děčín xx xx xxxx xxxxxxxx xxx 25.02.2021 xxxxxxxxx x. XX 21 02 04 01 xxxxxxx vydat xx xxxxxxx §14 xxxxxx x. 565/1990 Sb., x xxxxxxxx poplatcích, xx xxxxx xxxxxxxxxx xxxxxxxx (xxxx xxx „xxxxx x místních xxxxxxxxxx“), a x xxxxxxx s §10 xxxx. x) x §84 xxxx. 2 xxxx. x) zákona x. 128/2000 Sb., x xxxxxx (obecní zřízení), xx xxxxx pozdějších xxxxxxxx, tuto xxxxxx xxxxxxxx xxxxxxxx (xxxx xxx „xxxx xxxxxxxx“):
Xx. 1
Xxxxxx xxxxxxxxxx
(1) Xxxxxxxxxx xxxxx Děčín (xxxx xxx „Město“) touto xxxxxxxxx xxxxxx xxxxxx xxxxxxxx xx užívání xxxxxxxxx prostranství (xxxx xxx „xxxxxxxx“).
(2) Xxxxxxxx xxxxxxxx xx Xxxxxxxxx xxxxx Xxxxx.1
Xx. 2
Předmět xxxxxxxx x xxxxxxxxx
(1) Xxxxxxxx xx xxxxxxx xxxxxxxxx prostranství xx xxxxxx xx xxxxxxxx xxxxxxx veřejného prostranství, xxxxxx xx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxxxx pro poskytování xxxxxxx či xxxxxx, xxxxxxxx reklamních xxxxxxxx, xxxxxxxx lunaparků a xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxx trvalého xxxxxxxxxxx xxxxx x užívání xxxxxx prostranství xxx xxxxxxxx xxxx xxxx xxxxxxx tvorby xxxxxxxxx x xxxxxxxxxxx xxx.2
(2) Xxxxxxxx xx užívání xxxxxxxxx xxxxxxxxxxxx platí xxxxxxx i xxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx 1 (xxxx xxx „xxxxxxxxx“).3
Xx. 3
Xxxxxxx xxxxxxxxxxxx
Xxxxxxxx xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx v příloze xxxx vyhlášky.
Čl. 4
Ohlašovací xxxxxxxxx
(1) Poplatník je xxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx nejpozději 7 xxx xxxx xxxxxxxxx užívání veřejného xxxxxxxxxxxx. X xxxxxxx xxxxxxx xxxxxxxxx prostranství xx xxxx xxxxxx xxx 7 xxx, xx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx x xxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxx den xxxxxxxx na sobotu, xxxxxx xxxx xxxxxx xxxxxx xxxxxx, je xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx nejblíže xxxxxxxxxxx pracovní den.
(2) X ohlášení xxxxxxxxx xxxxx4
x) jméno, popřípadě xxxxx, x xxxxxxxx xxxx název, obecný xxxxxxxxxxxxx, byl-li přidělen, xxxxx xxxxxx xxxx xxxxx, sídlo podnikatele, xxxxxxxxx xxxxx xxxxxx xxx doručování; xxxxxxxxx xxxxx xxxxx xxx xxxxx, xxxxx xxxx xxxxx jménem xxxxxxxxx xxxxxx x xxxxxxxxxxxx xxxxxx,
x) xxxxx xxxxx xxxxx xxxx x xxxxxxxxxxxxx platebních služeb, xxxxxx poskytovatelů těchto xxxxxx v zahraničí, xxxxxxxxx v souvislosti x podnikatelskou činností, x xxxxxxx, xx xxxxxxx poplatku xxxxxxx x xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx,
x) další xxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxx, xxxxx x výměru užívání xxxxxxxxx xxxxxxxxxxxx, včetně xxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxx na případné xxxxxxxxxx xx poplatku.
(3) Xxxxxxxxx, který nemá xxxxx nebo xxxxxxxx xx xxxxx členského xxxxx Xxxxxxxx xxxx, xxxxxx xxxxxxxxx státu Xxxxxx x Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx nebo Xxxxxxxxx konfederace, xxxxx xxxxx xxxxx požadovaných x odstavci 2 xxxxxx svého zmocněnce x xxxxxxxx pro xxxxxxxxxx.5
(4) Dojde-li xx xxxxx údajů uvedených x xxxxxxxx, xx xxxxxxxxx xxxxxxx tuto xxxxx xxxxxxx do 15 dnů xxx xxx, kdy nastala.6
(5) Xxxxxxxxx xxxxxxx údaj xxxxx xxxx. 2 xxxx xxxx změnu xx xxxxxxxxxx xx xxxx, xxxxx xxxx xxxxxxx poplatku automatizovaným xxxxxxxx xxxxxxx z xxxxxxxxx nebo xxxxxxxx, xx xxxxx xx xxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxxx těchto xxxxx xxxxxxxx xxxxxxx poplatku xx své xxxxxx xxxxx.7
Xx. 5
Sazba poplatku
(1) Xxxxx poplatku xxxx xx xxxxx x xxxxxxxx x2 x xxxxx x započatý xxx:
x) za provádění xxxxxxxxxx xxxxx …………………………..…………..…..……3,- Xx,
x) xx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx ....…...10,- Kč,
c) xx xxxxxxxx zařízení xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx služeb……………………………………………………………………………..10,- Kč,
d) xx xxxxxxxx xxxxxxxx xxxxxxxxx x xxxxxx xxxxxxxxx xxxxxxx………..…………………………………………………………………….20,- Xx
x) xx užívání xxxxxxxxx xxxxxxxxxxxx pro xxxxxxxx xxxx ..................................10,- Kč, x) xx xxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxx i započatý x2 ............................ 20,- Xx,
x) za užívání xxxxxxxxx prostranství xxx xxxxxxx tvorby xxxxxxxxx x xxxxxxxxxxx xxx.................................................................................................................10,- Xx.
(2) Xxxxxxxxx xx xxxxx paušální částka xxxxxxxx:
x) xx xxxxxxxx xxxxxxx stavby xxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxx x xxxxxxxx x2…………………………………………..………………….………...…... 1 000,- Xx,
x) xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxx xxxxxx za xxxxx x xxxxxxxx&xxxx; x2........................................................................................&xxxx;&xxxx; 1 000,- Xx,
x) xx umístění xxxxxxxxxx xxxxxxxx za xxxxx x xxxxxxxx x2 ....................... 2 000,- Xx,
x) za xxxxxxxxx xxxxxxx trvalého xxxxxxxxxxx místa
(1) xxx xxxxxxxx xxxxxxx………………………………………….…15.000,- Kč,
(2) x xxxxxxx xxxxxxxx xx 12 xxx. xxxxx…………..………….…10.000,- Kč.
Čl. 6
Xxxxxxxxx xxxxxxxx
(1) Poplatek xxxxx xx. 5 xxxx. 1 xxxx. a) x b) xx xxxxxxx:
x) xxxxxxxxxx-xx xxxxxxx xx xxxx xxxxxxxxxxxx xxx, nejpozději do 10 xxx xx xxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx.
x) xxxxxxxx-xx xxxxxxx xx xxxx xxxxxxxxxxxx xxx, příslušná část xx xxxxx kalendářní xxx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx x v xxxxxxxxx kalendářním xxxx xxxxxxx xxxxxxxxxx xx 10 xxx xx xxxxxxxx xxxxxxx veřejného xxxxxxxxxxxx.
(2) Xxxxxxxx xxxxx xx. 5 odst. 1 písm. x), x), e) x) x x) xx xxxxxxx:
x) při užívání xxxxxxxxx xxxxxxxxxxxx po xxxx xxxxxx 120 xxx nejpozději x xxx xxxxxxxx xxxxxxx xxxxxxxxx prostranství,
b) při xxxxxxx veřejného prostranství xx dobu 120 xxx xxxx xxxxx x xxxxxxxxxx-xx xxxxxxx xx xxxx kalendářních xxx, nejpozději xx 10 dnů xx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx,
x) xxxxxxxx-xx užívání xx xxxx xxxxxxxxxxxx xxx, xxxxxxxxx xxxx xx každý xxxxxxxxxx xxx xxxxxxxxxx xx xxxxx xxxxxxx příslušného xxxxxxxxxxxx xxxx x x xxxxxxxxx kalendářním xxxx xxxxxxx nejpozději xx 10 xxx xx xxxxxxxx užívání xxxxxxxxx prostranství.
(3) Xxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxxx čl. 5 odst. 2 xxxxxxxx xx splatný xxxxxxxxxx první xxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx.
(4) Připadne-li lhůta xxxxxxxxxx xx xxxxxx, xxxxxx xxxx státem xxxxxx xxxxxx, xx xxxx, ve kterém xx poplatník xxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx.
Xx. 7
Xxxxxxxxxx
(1) Xxxxxxxx xx neplatí:
a) xx xxxxxxxxx trvalého parkovacího xxxxx pro xxxxx, xxxxx je držitelem xxxxxxx XXX xxxx XXX/X,
x) x xxxx xxxxxxxxxx na xxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xx xxxxxxx xx xxxxxxxxxxxx x xxxxxxx xxxxxxxxx xxxxx8.
(2) Xx poplatku xx xxxx osvobozují:
a) Město x xxx zřízené xxxxxxxxx xxxxx a xxxxxxxxxxx xxxxxx,
x) xxxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx výkopových xxxxx, xxxxxxxxxx-xx doba xxxxxxxx xxxxxxx 24 xxxxx,
x) xxxxxxxxxx při xxxxxxx xxxxxxxxx prostranství xxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxxxxxx xx xxxxxxxx činností, xxxxxx xxxxxxxxxx je Xxxxx,
x) Xxxxxxxxxx, xxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx prodeje x xxxxxx xx xxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xx xxxxxxxxxxx Xxxxx, xxxxx xx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx má x xxxxxxxxxx xxxxxxxx veřejného xxxxxxxxxxxx upraven xxxxx xx užívání xxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx prodeje x xxxxxx.
x) Xxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx zařízení o xxxxxxxxx xxxxx do 0,5 x2 (včetně) x xxxxx do 0,8 x (xxxxxx).
x) Xxxxxxxxxx za xxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx (xxxxxxxxxx xxxxxxxx xxxxx9) x půdorysné xxxxx xx 5 x2 (xxxxxx).
(3) Xxxx xxxxxxxx pro osvobození xxxx. 1) a 2) tohoto xxxxxx xx xxxxxxxxx xxxxxxx xxxxxxx x den xxxxxxxxxx xxxxxxxx xxx xx. 6 této xxxxxxxx.
(4) V xxxxxxx, xx xxxxxxxxx xxxxxxx xxxxxxxxx ohlásit xxxx xxxxxxxx xxx xxxxxxxxxx xxxx úlevu xx xxxxxxx stanovených xxxxx xxxxxxxxx xxxx xxxxxxx, xxxxx xx osvobození xxxxxx.10
Xx. 8
Navýšení poplatku
(1) Xxxxxxx-xx poplatky xxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxxxxxx výši, xxxxxx xx správce xxxxxxxx poplatek platebním xxxxxxx nebo hromadným xxxxxxxxxx seznamem.11
(2) Xxxx xxxxxxxxxxx xxxxxxxx nebo xxxx xxxxxx poplatků xxxx xxxxxxx xxxxxxxx xxxxxx xx xx xxxxxxxxxxx; toto xxxxxxx xx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx jeho osud.12
Čl. 9
Xxxxxxxxx xxxxxxxxxx
Xxxxxxx se xxxxxx závazná vyhláška x. 3/2016 x xxxxxxx xxxxxxxx xx xxx 15.12.2016.
Čl. 10
Xxxxxxxx
Xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxx xx xxx xxxxxxxxx.
Xxx. Xxxx Xxxxx, XXx.
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Xxx. Xxxx Xxxxx
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Xxxxxxxx xx xxxxxx xxxxx xxx: ……………………….
Xxxxxxx z xxxxxx xxxxx xxx: …………………………….
Xxxxxxx x xxxxxx xxxxxxx xxxxxxxx x. 1/2021,
x xxxxxxx poplatku za xxxxxxx veřejného xxxxxxxxxxxx
Xxxxxxxx xxxxxxxxxxxxx veřejného xxxxxxxxxxxx xxx xx. 3 xxxxxxxx:
1. Xxxxxxxxxxx xxxxx, xxxxxxx x xxxxxxxx:
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2. Xxxxxxx xxxxx Xxxxxxxxxx (p. x. x. 2807/3 x. x. Xxxxxxxx), Xxxxxxxxx xxxxx (x. p. x. 424/1, 425/1 x. x. Podmokly), xxxx x kina Xxxxxxx (x. x. x. 1233 x. x. Xxxxxxxx), X Xxxxx (p. x. x. 2646, 2641/1, 2641/2, 2640 x. x. Xxxxxxxx), Smetanovo xxxxxxx (x. p. x.163/1, 163/2, 164/1, 164/2, 164/3, 165, 2342/1, 2342/2 a 2345 k. x. Xxxxx) x xxxxxxx xxxxxxx xxxxx x. x. Děčín, x. x. Děčín-Staré Město, x. x. Boletice xxx Labem, x. x. Xxxxxxx x Xxxxxx, x. x. Xxxxxxxx a k. x. Xxxxx.
3. Xxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxx, Billa (p. x. x. 182/1 x. x. Xxxxx), Xxxxxxxx (x. p. x. 821/3 x. x. Podmokly).
4. Xxxxxxxxxx „Xxxxxxxx“ x Děčíně X (x. p. x. 167/1 x. x. Děčín), xxxxxxxxxx x Xxxxxx XX -Xxxxxxxxx mezi okružní xxxxxxxxxxx x xxxxxxxxxxx xxxxxx (p. x. x. 403/4 x. x. Xxxxxxxx), xxxxxxxx xxxxxx ke xxxxxxxxxx xxxxx ul. Maroldova (x. x. x. 33/3, 33/9 x. x. Xxxxx), ul. Xxxxx (x. p. x. 3719/4 x. x. Xxxxxxxx), x xxxxxxx stadionu (neoplocená xxxx p. x. x. 2540/3 x. x. Xxxxx).
5. Xxxxxxx xx „Xxxxxx xxx.“ xx p.p.č. 867/2, x.x. Xxxxxxxx.
6. Tržní xxxxx „Xxx xxxxxxx“ xx x.x.x. 894, 895 x 963/2, x.x. Podmokly.
1 §15 xxxx. 1 zákona o xxxxxxxx poplatcích
2 §4 xxxx. 1 xxxxxx x xxxxxxxx poplatcích
3 §4 odst. 2 xxxxxx x xxxxxxxx xxxxxxxxxx
4 §14a xxxx. 2 xxxxxx x xxxxxxxx xxxxxxxxxx
5 §14x xxxx. 3 xxxxxx x místních xxxxxxxxxx
6 §14x xxxx. 4 xxxxxx x xxxxxxxx xxxxxxxxxx
7 §14x xxxx. 5 xxxxxx x xxxxxxxx xxxxxxxxxx
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 xxxxxxx xxxxxxxxxx xxxx x xxxxxxxxxx xxxxxxx k tomuto xxxxx kolaudačním xxxxxxxxx xxxxx xxxxxx x. 183/2006 Xx., x xxxxxxx xxxxxxxxx x xxxxxxxxx xxxx (xxxxxxxx xxxxxx) xx xxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxx xxxxxxxxxx prodejní xxxxx xxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx místo xx xxxxxxxxx x xxxxx xxxxxxxxx xxxxx xxxx vlastní xxxxxxxxxxx x musí xxx xxxxxxxx xxxxxxxxxxxxx.
10 §14a xxxx. 6 xxxxxx x xxxxxxxx xxxxxxxxxx
11 §11 xxxx. 1 xxxxxx x xxxxxxxx xxxxxxxxxx
12 §11 xxxx. 3 xxxxxx o xxxxxxxx xxxxxxxxxx