STATUTÁRNÍ XXXXX XXXXX
Xxxxxxxxxxxxxx xxxxx Děčín
Obecně xxxxxxx xxxxxxxx x. 1/2021,
x xxxxxxx poplatku za xxxxxxx xxxxxxxxx prostranství
Zastupitelstvo xxxxx Xxxxx xx xx svém zasedání xxx 25.02.2021 xxxxxxxxx x. XX 21 02 04 01 xxxxxxx xxxxx xx xxxxxxx §14 xxxxxx x. 565/1990 Sb., x xxxxxxxx xxxxxxxxxx, xx xxxxx pozdějších xxxxxxxx (xxxx xxx „xxxxx x xxxxxxxx xxxxxxxxxx“), x x xxxxxxx x §10 xxxx. d) x §84 xxxx. 2 xxxx. h) zákona x. 128/2000 Xx., x xxxxxx (obecní zřízení), xx xxxxx pozdějších xxxxxxxx, xxxx xxxxxx xxxxxxxx vyhlášku (dále xxx „xxxx xxxxxxxx“):
Xx. 1
Xxxxxx ustanovení
(1) Statutární xxxxx Xxxxx (dále xxx „Xxxxx“) xxxxx xxxxxxxxx zavádí xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx (dále xxx „xxxxxxxx“).
(2) Xxxxxxxx xxxxxxxx je Magistrát xxxxx Xxxxx.1
Xx. 2
Předmět xxxxxxxx x poplatník
(1) Xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxx xx zvláštní xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx se xxxxxx xxxxxxxxx výkopových prací, xxxxxxxx dočasných xxxxxx xxxxxxxxxx pro xxxxxxxxxxx xxxxxxx, umístění xxxxxxxx xxxxxxxxxx pro xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxx a xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxx trvalého xxxxxxxxxxx xxxxx a xxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxx nebo xxxxxxx xxxxxx filmových x xxxxxxxxxxx děl.2
(2) Xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx x xxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxx prostranství xxxxxxxx xxxxxxxx x xxxxxxxx 1 (xxxx jen „xxxxxxxxx“).3
Xx. 3
Xxxxxxx xxxxxxxxxxxx
Xxxxxxxx xx xxxxx za xxxxxxx veřejných prostranství, xxxxxxxxxx x xxxxxxx xxxx xxxxxxxx.
Xx. 4
Xxxxxxxxxx xxxxxxxxx
(1) Poplatník xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx 7 xxx xxxx xxxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx. V xxxxxxx xxxxxxx veřejného xxxxxxxxxxxx xx dobu xxxxxx xxx 7 dnů, xx xxxxxxx xxxxxx xxxxxxxxxx povinnost nejpozději x den zahájení xxxxxxx xxxxxxxxx prostranství. Xxxxx xxxxx xxx xxxxxxxx na sobotu, xxxxxx nebo státem xxxxxx xxxxxx, je xxxxxxxxx povinen xxxxxx xxxxxxxxxx povinnost xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx.
(2) X xxxxxxxx poplatník xxxxx4
x) xxxxx, popřípadě xxxxx, x xxxxxxxx xxxx název, xxxxxx xxxxxxxxxxxxx, byl-li xxxxxxxx, xxxxx xxxxxx xxxx xxxxx, xxxxx xxxxxxxxxxx, xxxxxxxxx xxxxx xxxxxx xxx doručování; xxxxxxxxx xxxxx xxxxx též xxxxx, xxxxx xxxx xxxxx xxxxxx oprávněny xxxxxx x poplatkových xxxxxx,
x) xxxxx všech xxxxx xxxx u xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx poskytovatelů xxxxxx xxxxxx x zahraničí, xxxxxxxxx x xxxxxxxxxxx x xxxxxxxxxxxxxx činností, x xxxxxxx, že xxxxxxx poplatku xxxxxxx x podnikatelskou xxxxxxxx xxxxxxxxxx,
x) xxxxx xxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxx, xxxxxxx předpokládanou xxxx, xxxxxx, xxxxx x xxxxxx užívání xxxxxxxxx prostranství, včetně xxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxxx xxxxxxxxxx od xxxxxxxx.
(3) Xxxxxxxxx, xxxxx xxxx xxxxx xxxx xxxxxxxx xx území xxxxxxxxx xxxxx Evropské unie, xxxxxx xxxxxxxxx xxxxx Xxxxxx x Evropském xxxxxxxxxxxx prostoru xxxx Xxxxxxxxx konfederace, uvede xxxxx xxxxx xxxxxxxxxxxx x odstavci 2 xxxxxx xxxxx xxxxxxxxx x xxxxxxxx pro xxxxxxxxxx.5
(4) Xxxxx-xx ke xxxxx údajů xxxxxxxxx x xxxxxxxx, je xxxxxxxxx povinen xxxx xxxxx oznámit do 15 dnů ode xxx, kdy nastala.6
(5) Xxxxxxxxx xxxxxxx xxxx xxxxx odst. 2 xxxx jeho změnu xx nevztahuje xx xxxx, který xxxx xxxxxxx poplatku xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx x xxxxxxxxx xxxx evidencí, xx xxxxx má xxxxxx automatizovaný xxxxxxx. Xxxxx xxxxxx xxxxx xxxxxxxx správce poplatku xx své úřední xxxxx.7
Xx. 5
Xxxxx xxxxxxxx
(1) Xxxxx poplatku xxxx xx každý x xxxxxxxx m2 x xxxxx i xxxxxxxx xxx:
x) xx xxxxxxxxx xxxxxxxxxx prací …………………………..…………..…..……3,- Xx,
x) xx xxxxxxxx xxxxxxxxx staveb xxxxxxxxxx xxx poskytování xxxxxxx ....…...10,- Xx,
x) za xxxxxxxx xxxxxxxx sloužících xxx poskytování xxxxxxx xx xxxxxx……………………………………………………………………………..10,- Xx,
x) xx umístění xxxxxxxx xxxxxxxxx x xxxxxx xxxxxxxxx atrakcí………..…………………………………………………………………….20,- Xx
x) xx užívání xxxxxxxxx xxxxxxxxxxxx pro xxxxxxxx xxxx ..................................10,- Xx, x) xx xxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxx i xxxxxxxx x2 ............................ 20,- Xx,
x) xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx tvorby filmových x xxxxxxxxxxx děl.................................................................................................................10,- Xx.
(2) Xxxxxxxxx xx xxxxx xxxxxxxx xxxxxx xxxxxxxx:
x) xx xxxxxxxx xxxxxxx stavby xxxxxxxx xxx poskytování prodeje xx každý x xxxxxxxx x2…………………………………………..………………….………...…... 1 000,- Kč,
b) xx xxxxxxxx zařízení xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxx xxxxxx xx xxxxx i xxxxxxxx&xxxx; x2........................................................................................&xxxx;&xxxx; 1 000,- Xx,
x) xx xxxxxxxx xxxxxxxxxx zařízení xx xxxxx i xxxxxxxx x2 ....................... 2 000,- Kč,
d) za xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx místa
(1) bez xxxxxxxx xxxxxxx………………………………………….…15.000,- Xx,
(2) x časovým omezením xx 12 xxx. xxxxx…………..………….…10.000,- Xx.
Xx. 6
Xxxxxxxxx xxxxxxxx
(1) Poplatek xxxxx xx. 5 odst. 1 písm. x) x x) je xxxxxxx:
x) nepřesáhne-li xxxxxxx xx xxxx kalendářních xxx, xxxxxxxxxx do 10 xxx od xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
x) xxxxxxxx-xx xxxxxxx xx xxxx xxxxxxxxxxxx xxx, xxxxxxxxx část xx každý xxxxxxxxxx xxx xxxxxxxxxx xx xxxxx xxxxxxxxxxx kalendářního xxxx x v xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xx 10 xxx xx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
(2) Xxxxxxxx podle xx. 5 xxxx. 1 písm. c), x), x) f) x x) xx xxxxxxx:
x) při xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxx kratší 120 xxx nejpozději x xxx zahájení xxxxxxx xxxxxxxxx prostranství,
b) xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxx 120 xxx nebo delší x xxxxxxxxxx-xx užívání xx více kalendářních xxx, xxxxxxxxxx xx 10 xxx od xxxxxxxx xxxxxxx veřejného xxxxxxxxxxxx,
x) přesáhne-li užívání xx xxxx xxxxxxxxxxxx xxx, příslušná xxxx xx každý xxxxxxxxxx xxx xxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx x x xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xx 10 xxx xx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
(3) Poplatek xxxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxxx xx. 5 xxxx. 2 xxxxxxxx xx xxxxxxx xxxxxxxxxx první den xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx.
(4) Xxxxxxxx-xx lhůta xxxxxxxxxx xx xxxxxx, xxxxxx nebo státem xxxxxx xxxxxx, je xxxx, xx xxxxxx xx poplatník xxxxxxx xxxxx povinnost xxxxxx, xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx.
Xx. 7
Xxxxxxxxxx
(1) Xxxxxxxx xx xxxxxxx:
x) za xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxx, xxxxx xx xxxxxxxxx xxxxxxx ZTP nebo XXX/X,
x) z xxxx xxxxxxxxxx xx veřejném xxxxxxxxxxxx, xxxxxxx celý xxxxxxx je xxxxxxx xx xxxxxxxxxxxx a xxxxxxx xxxxxxxxx xxxxx8.
(2) Xx xxxxxxxx xx xxxx osvobozují:
a) Xxxxx x xxx zřízené xxxxxxxxx xxxxx x xxxxxxxxxxx xxxxxx,
x) xxxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx-xx xxxx xxxxxxxx užívání 24 xxxxx,
x) xxxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxxxxxx xx xxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxx xx Xxxxx,
x) Xxxxxxxxxx, xxx umístění xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx x xxxxxx xx xxxxxxxx xxxxxxxxxxxx, které není xx vlastnictví Xxxxx, xxxxx xx takový xxxxxxxxx současně vlastníkem xxxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx má s xxxxxxxxxx takového xxxxxxxxx xxxxxxxxxxxx upraven vztah xx xxxxxxx tohoto xxxxxxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx prodeje x xxxxxx.
x) Poplatníci xxx xxxxxxxx jednoho xxxxxxxxxx zařízení o xxxxxxxxx xxxxx xx 0,5 x2 (xxxxxx) x xxxxx do 0,8 x (xxxxxx).
x) Xxxxxxxxxx xx umístění xxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx před xxxxxxxxx (xxxxxxxxxx xxxxxxxx xxxxx9) x xxxxxxxxx xxxxx xx 5 x2 (xxxxxx).
(3) Xxxx xxxxxxxx xxx xxxxxxxxxx xxxx. 1) a 2) xxxxxx článku xx poplatník xxxxxxx xxxxxxx x den xxxxxxxxxx xxxxxxxx xxx xx. 6 xxxx xxxxxxxx.
(4) V xxxxxxx, xx poplatník xxxxxxx xxxxxxxxx ohlásit xxxx xxxxxxxx pro xxxxxxxxxx xxxx xxxxx xx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxx zákonem, xxxxx na osvobození xxxxxx.10
Xx. 8
Xxxxxxxx xxxxxxxx
(1) Xxxxxxx-xx xxxxxxxx zaplaceny xxxxxxxxxxx xxxx xxxx xx správné xxxx, xxxxxx mu xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx nebo xxxxxxxxx xxxxxxxxxx xxxxxxxx.11
(2) Xxxx xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxx poplatků xxxx xxxxxxx xxxxxxxx xxxxxx xx xx xxxxxxxxxxx; toto xxxxxxx xx příslušenstvím xxxxxxxx xxxxxxxxxx jeho xxxx.12
Xx. 9
Xxxxxxxxx ustanovení
Zrušuje xx xxxxxx xxxxxxx xxxxxxxx x. 3/2016 x xxxxxxx xxxxxxxx xx xxx 15.12.2016.
Čl. 10
Účinnost
Tato xxxxxxxx nabývá xxxxxxxxx xxxxxxxxx xxxx po xxx xxxxxxxxx.
Xxx. Jiří Xxxxx, XXx.
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Xxx. Xxxx Xxxxx
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Xxxxxxxx xx xxxxxx xxxxx xxx: ……………………….
Xxxxxxx x úřední xxxxx xxx: …………………………….
Příloha x xxxxxx závazné xxxxxxxx x. 1/2021,
o xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx
Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xx. 3 xxxxxxxx:
1. Xxxxxxxxxxx xxxxx, xxxxxxx x xxxxxxxx:
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2. Veřejná zeleň Xxxxxxxxxx (p. x. x. 2807/3 x. x. Podmokly), Xxxxxxxxx xxxxx (x. p. x. 424/1, 425/1 x. ú. Xxxxxxxx), xxxx u xxxx Xxxxxxx (x. p. x. 1233 x. x. Xxxxxxxx), X Xxxxx (p. p. x. 2646, 2641/1, 2641/2, 2640 x. x. Xxxxxxxx), Smetanovo xxxxxxx (x. x. x.163/1, 163/2, 164/1, 164/2, 164/3, 165, 2342/1, 2342/2 x 2345 k. ú. Xxxxx) a xxxxxxx xxxxxxx zeleň x. x. Xxxxx, k. x. Xxxxx-Xxxxx Město, x. ú. Xxxxxxxx xxx Xxxxx, x. x. Xxxxxxx x Xxxxxx, x. x. Xxxxxxxx a x. x. Xxxxx.
3. Xxxxxxxx xxxx ozeleněné xxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxx, Xxxxx (x. x. x. 182/1 x. x. Děčín), Xxxxxxxx (x. p. x. 821/3 x. x. Xxxxxxxx).
4. Parkoviště „Xxxxxxxx“ v Děčíně X (p. x. x. 167/1 k. x. Děčín), xxxxxxxxxx x Děčíně XX -Xxxxxxxxx xxxx okružní xxxxxxxxxxx x xxxxxxxxxxx xxxxxx (p. x. x. 403/4 k. x. Xxxxxxxx), přilehlé xxxxxx xx sportovním xxxxx ul. Xxxxxxxxx (x. p. č. 33/3, 33/9 k. x. Xxxxx), xx. Xxxxx (x. x. x. 3719/4 x. x. Xxxxxxxx), x xxxxxxx stadionu (xxxxxxxxxx xxxx x. x. x. 2540/3 k. x. Xxxxx).
5. Tržnice 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 xxxxxxxxxx
3 §4 xxxx. 2 xxxxxx x místních xxxxxxxxxx
4 §14a xxxx. 2 xxxxxx o xxxxxxxx xxxxxxxxxx
5 §14x xxxx. 3 xxxxxx x xxxxxxxx xxxxxxxxxx
6 §14x odst. 4 xxxxxx x místních xxxxxxxxxx
7 §14a xxxx. 5 zákona o xxxxxxxx xxxxxxxxxx
8 §4 xxxx. 1 zákona x xxxxxxxx xxxxxxxxxx
9 xxxxxxxxxx prodejní xxxxx: xx xxxxxxxx xxxxx, xx xxxxxx se xxxxxxxxxxx xxxxxx xxxxx xx prodejních zařízeních xx xxxxxxx sortimentu xxxx v xxxxxxxxxx xxxxxxx x xxxxxx xxxxx kolaudačním xxxxxxxxx xxxxx xxxxxx x. 183/2006 Sb., o xxxxxxx xxxxxxxxx x xxxxxxxxx xxxx (xxxxxxxx xxxxxx) xx znění xxxxxxxxxx xxxxxxxx, se xxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx xxxxx xx xxxxxxxxx x xxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx x xxxx xxx xxxxxxxx xxxxxxxxxxxxx.
10 §14x xxxx. 6 xxxxxx x místních xxxxxxxxxx
11 §11 xxxx. 1 xxxxxx o xxxxxxxx xxxxxxxxxx
12 §11 xxxx. 3 xxxxxx x xxxxxxxx xxxxxxxxxx