XXXXXXXXXX XXXXX XXXXX
Xxxxxxxxxxxxxx xxxxx Děčín
Obecně závazná xxxxxxxx x. 1/2021,
o xxxxxxx poplatku xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx
Xxxxxxxxxxxxxx xxxxx Xxxxx se xx xxxx xxxxxxxx xxx 25.02.2021 usnesením x. XX 21 02 04 01 xxxxxxx xxxxx na xxxxxxx §14 xxxxxx x. 565/1990 Sb., x xxxxxxxx xxxxxxxxxx, xx znění pozdějších xxxxxxxx (dále xxx „xxxxx x xxxxxxxx xxxxxxxxxx“), x x xxxxxxx x §10 xxxx. d) x §84 xxxx. 2 xxxx. x) xxxxxx x. 128/2000 Sb., x xxxxxx (obecní zřízení), xx znění xxxxxxxxxx xxxxxxxx, xxxx xxxxxx xxxxxxxx vyhlášku (xxxx xxx „xxxx vyhláška“):
Čl. 1
Xxxxxx xxxxxxxxxx
(1) Xxxxxxxxxx xxxxx Xxxxx (xxxx xxx „Město“) xxxxx xxxxxxxxx xxxxxx místní xxxxxxxx xx xxxxxxx xxxxxxxxx prostranství (xxxx xxx „xxxxxxxx“).
(2) Xxxxxxxx xxxxxxxx xx Magistrát xxxxx Xxxxx.1
Xx. 2
Xxxxxxx xxxxxxxx a poplatník
(1) Xxxxxxxx za xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxx za xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx xx xxxxxx xxxxxxxxx výkopových xxxxx, xxxxxxxx dočasných staveb xxxxxxxxxx xxx poskytování xxxxxxx, umístění xxxxxxxx xxxxxxxxxx xxx poskytování xxxxxxx xx xxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxx a xxxxxx xxxxxxxxx atrakcí, xxxxxxxxx trvalého parkovacího xxxxx a užívání xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxxxx tvorby xxxxxxxxx x xxxxxxxxxxx xxx.2
(2) Xxxxxxxx xx xxxxxxx xxxxxxxxx prostranství platí xxxxxxx x xxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx x odstavci 1 (xxxx xxx „xxxxxxxxx“).3
Xx. 3
Veřejné xxxxxxxxxxxx
Xxxxxxxx xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx v xxxxxxx xxxx xxxxxxxx.
Xx. 4
Xxxxxxxxxx xxxxxxxxx
(1) Poplatník je xxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx nejpozději 7 xxx před xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx. X případě xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxx kratší xxx 7 xxx, xx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx x den zahájení xxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxx den xxxxxxxx na xxxxxx, xxxxxx nebo xxxxxx xxxxxx svátek, je xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx povinnost xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx.
(2) X xxxxxxxx xxxxxxxxx xxxxx4
x) jméno, xxxxxxxxx xxxxx, a xxxxxxxx xxxx xxxxx, obecný xxxxxxxxxxxxx, xxx-xx xxxxxxxx, xxxxx xxxxxx xxxx xxxxx, xxxxx xxxxxxxxxxx, xxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxx; právnická xxxxx xxxxx xxx xxxxx, které xxxx xxxxx xxxxxx xxxxxxxxx xxxxxx x xxxxxxxxxxxx xxxxxx,
x) xxxxx všech xxxxx xxxx u xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx poskytovatelů xxxxxx xxxxxx x xxxxxxxxx, xxxxxxxxx v souvislosti x xxxxxxxxxxxxxx xxxxxxxx, x případě, xx xxxxxxx xxxxxxxx xxxxxxx x xxxxxxxxxxxxxx činností xxxxxxxxxx,
x) xxxxx xxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxx, zejména xxxxxxxxxxxxxx xxxx, xxxxxx, xxxxx x výměru xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxx na xxxxxxxx xxxxxxxxxx xx poplatku.
(3) Xxxxxxxxx, xxxxx nemá xxxxx xxxx xxxxxxxx xx xxxxx xxxxxxxxx xxxxx Xxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxxx Xxxxxx o Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx údajů xxxxxxxxxxxx x odstavci 2 xxxxxx xxxxx xxxxxxxxx x xxxxxxxx xxx xxxxxxxxxx.5
(4) Xxxxx-xx xx xxxxx údajů uvedených x ohlášení, xx xxxxxxxxx povinen xxxx xxxxx xxxxxxx do 15 dnů xxx xxx, kdy xxxxxxx.6
(5) Xxxxxxxxx xxxxxxx údaj xxxxx odst. 2 xxxx xxxx xxxxx xx xxxxxxxxxx xx xxxx, xxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx z xxxxxxxxx xxxx xxxxxxxx, xx xxxxx má xxxxxx automatizovaný přístup. Xxxxx těchto xxxxx xxxxxxxx xxxxxxx xxxxxxxx xx xxx úřední xxxxx.7
Xx. 5
Xxxxx xxxxxxxx
(1) Xxxxx xxxxxxxx činí xx xxxxx x xxxxxxxx m2 x xxxxx x započatý xxx:
x) xx provádění xxxxxxxxxx prací …………………………..…………..…..……3,- Xx,
x) za xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx ....…...10,- Xx,
x) xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx prodeje xx xxxxxx……………………………………………………………………………..10,- Xx,
x) xx umístění xxxxxxxx xxxxxxxxx x xxxxxx xxxxxxxxx xxxxxxx………..…………………………………………………………………….20,- Xx
x) xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxx ..................................10,- Kč, x) za umístění xxxxxxxxxx xxxxxxxx xx xxxxx x xxxxxxxx x2 ............................ 20,- Xx,
x) xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxxx x xxxxxxxxxxx xxx.................................................................................................................10,- Xx.
(2) Stanovuje xx xxxxx xxxxxxxx xxxxxx xxxxxxxx:
x) xx xxxxxxxx xxxxxxx stavby xxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxx i xxxxxxxx x2…………………………………………..………………….………...…... 1 000,- Xx,
x) za xxxxxxxx zařízení sloužících xxx xxxxxxxxxxx xxxxxxx xxxx xxxxxx xx xxxxx x započatý x2........................................................................................&xxxx;&xxxx; 1 000,- Xx,
x) za xxxxxxxx xxxxxxxxxx xxxxxxxx za xxxxx x xxxxxxxx x2 ....................... 2 000,- Kč,
d) za xxxxxxxxx jednoho xxxxxxxx xxxxxxxxxxx xxxxx
(1) xxx xxxxxxxx xxxxxxx………………………………………….…15.000,- Xx,
(2) x xxxxxxx omezením xx 12 xxx. xxxxx…………..………….…10.000,- Xx.
Xx. 6
Xxxxxxxxx xxxxxxxx
(1) Xxxxxxxx xxxxx xx. 5 xxxx. 1 xxxx. x) x x) je xxxxxxx:
x) xxxxxxxxxx-xx užívání xx více xxxxxxxxxxxx xxx, nejpozději do 10 dnů od xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
x) xxxxxxxx-xx xxxxxxx xx xxxx kalendářních xxx, xxxxxxxxx xxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxx xx xxxxx příslušného xxxxxxxxxxxx xxxx x x xxxxxxxxx kalendářním roce xxxxxxx xxxxxxxxxx xx 10 xxx xx xxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx.
(2) Xxxxxxxx xxxxx xx. 5 xxxx. 1 xxxx. x), x), x) f) x x) xx xxxxxxx:
x) při užívání xxxxxxxxx xxxxxxxxxxxx po xxxx kratší 120 xxx xxxxxxxxxx x xxx xxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx,
x) při xxxxxxx xxxxxxxxx prostranství xx xxxx 120 xxx xxxx delší x xxxxxxxxxx-xx užívání xx xxxx kalendářních xxx, xxxxxxxxxx xx 10 xxx od xxxxxxxx užívání veřejného xxxxxxxxxxxx,
x) xxxxxxxx-xx xxxxxxx xx více xxxxxxxxxxxx xxx, xxxxxxxxx část xx každý kalendářní xxx nejpozději xx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx roku x x xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx nejpozději xx 10 dnů xx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxxxxxx podle xx. 5 xxxx. 2 xxxxxxxx xx splatný xxxxxxxxxx první den xxxxxxx ročního poplatkového xxxxxx.
(4) Xxxxxxxx-xx xxxxx xxxxxxxxxx na xxxxxx, xxxxxx xxxx xxxxxx xxxxxx svátek, je xxxx, ve kterém xx xxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx.
Xx. 7
Xxxxxxxxxx
(1) Poplatek xx neplatí:
a) za xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxx, xxxxx xx xxxxxxxxx xxxxxxx XXX xxxx XXX/X,
x) x akcí xxxxxxxxxx xx xxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx je xxxxxxx xx charitativní x xxxxxxx prospěšné xxxxx8.
(2) Xx poplatku se xxxx osvobozují:
a) Město x xxx xxxxxxx xxxxxxxxx osoby x xxxxxxxxxxx xxxxxx,
x) poplatníci xxx užívání veřejného xxxxxxxxxxxx prováděním xxxxxxxxxx xxxxx, nepřesáhne-li xxxx xxxxxxxx užívání 24 xxxxx,
x) poplatníci při xxxxxxx veřejného xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxxxxxx xx xxxxxxxx činností, xxxxxx xxxxxxxxxx xx Město,
d) Xxxxxxxxxx, xxx umístění xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx x xxxxxx xx xxxxxxxx xxxxxxxxxxxx, které xxxx xx xxxxxxxxxxx Xxxxx, xxxxx je xxxxxx xxxxxxxxx současně xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx má x xxxxxxxxxx xxxxxxxx veřejného xxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxx tohoto xxxxxxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx prodeje x služeb.
e) Xxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx zařízení o xxxxxxxxx xxxxx xx 0,5 m2 (xxxxxx) x xxxxx xx 0,8 x (xxxxxx).
x) Xxxxxxxxxx za xxxxxxxx xxxxxxxx, xxxxxxxxxx pro xxxxxxxxxxx prodeje xxxx xxxxxxxxx (xxxxxxxxxx xxxxxxxx xxxxx9) o půdorysné xxxxx xx 5 x2 (včetně).
(3) Xxxx xxxxxxxx xxx xxxxxxxxxx xxxx. 1) x 2) xxxxxx xxxxxx xx xxxxxxxxx povinen xxxxxxx x xxx xxxxxxxxxx xxxxxxxx xxx xx. 6 xxxx xxxxxxxx.
(4) V xxxxxxx, xx poplatník nesplní xxxxxxxxx xxxxxxx údaj xxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xx xxxxxxx stanovených xxxxx xxxxxxxxx nebo zákonem, xxxxx xx xxxxxxxxxx xxxxxx.10
Xx. 8
Xxxxxxxx xxxxxxxx
(1) Xxxxxxx-xx xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxxxxxx výši, xxxxxx xx xxxxxxx xxxxxxxx poplatek xxxxxxxxx xxxxxxx xxxx hromadným xxxxxxxxxx xxxxxxxx.11
(2) Včas xxxxxxxxxxx xxxxxxxx nebo xxxx xxxxxx xxxxxxxx xxxx správce poplatku xxxxxx xx xx xxxxxxxxxxx; xxxx xxxxxxx xx příslušenstvím xxxxxxxx xxxxxxxxxx xxxx xxxx.12
Xx. 9
Xxxxxxxxx xxxxxxxxxx
Xxxxxxx se xxxxxx xxxxxxx xxxxxxxx x. 3/2016 x xxxxxxx poplatku ze xxx 15.12.2016.
Xx. 10
Xxxxxxxx
Xxxx xxxxxxxx xxxxxx účinnosti xxxxxxxxx xxxx xx xxx vyhlášení.
Ing. Xxxx Xxxxx, XXx.
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Xxx. Xxxx Xxxxx
xxxxxxxx primátora
Vyvěšeno xx xxxxxx xxxxx xxx: ……………………….
Xxxxxxx x xxxxxx xxxxx xxx: …………………………….
Příloha x obecně xxxxxxx xxxxxxxx x. 1/2021,
x xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx prostranství
Vymezení xxxxxxxxxxxxx veřejného prostranství xxx xx. 3 xxxxxxxx:
1. Následující ulice, xxxxxxx x xxxxxxxx:
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2. Xxxxxxx xxxxx Xxxxxxxxxx (x. x. x. 2807/3 x. x. Xxxxxxxx), Xxxxxxxxx xxxxx (x. p. x. 424/1, 425/1 x. x. Xxxxxxxx), xxxx u xxxx Xxxxxxx (x. p. x. 1233 x. x. Podmokly), X Xxxxx (x. p. x. 2646, 2641/1, 2641/2, 2640 x. x. Xxxxxxxx), Xxxxxxxxx xxxxxxx (p. p. x.163/1, 163/2, 164/1, 164/2, 164/3, 165, 2342/1, 2342/2 x 2345 x. ú. Xxxxx) x xxxxxxx xxxxxxx xxxxx x. x. Děčín, x. x. Děčín-Staré Xxxxx, x. x. Xxxxxxxx xxx Xxxxx, k. x. Xxxxxxx u Xxxxxx, x. x. Xxxxxxxx a x. x. Xxxxx.
3. Xxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx x nákupním xxxxxxxxxx, Billa (p. x. x. 182/1 x. x. Xxxxx), Xxxxxxxx (p. x. x. 821/3 x. x. Xxxxxxxx).
4. Xxxxxxxxxx „Xxxxxxxx“ x Xxxxxx X (x. x. x. 167/1 x. x. Děčín), xxxxxxxxxx x Děčíně IV -Xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx x xxxxxxxxxxx xxxxxx (p. x. x. 403/4 k. x. Xxxxxxxx), přilehlé xxxxxx ke xxxxxxxxxx xxxxx ul. Maroldova (x. x. x. 33/3, 33/9 x. x. Xxxxx), xx. Xxxxx (x. x. x. 3719/4 x. x. Podmokly), x xxxxxxx xxxxxxxx (neoplocená xxxx x. p. 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. Xxxxxxxx.
1 §15 odst. 1 xxxxxx x xxxxxxxx poplatcích
2 §4 xxxx. 1 zákona x xxxxxxxx xxxxxxxxxx
3 §4 odst. 2 xxxxxx x místních xxxxxxxxxx
4 §14a odst. 2 zákona x xxxxxxxx xxxxxxxxxx
5 §14x xxxx. 3 zákona x xxxxxxxx xxxxxxxxxx
6 §14x odst. 4 xxxxxx x xxxxxxxx xxxxxxxxxx
7 §14a odst. 5 xxxxxx x xxxxxxxx xxxxxxxxxx
8 §4 xxxx. 1 zákona x místních poplatcích
9 xxxxxxxxxx xxxxxxxx místo: xx xxxxxxxx xxxxx, xx xxxxxx xx xxxxxxxxxxx xxxxxx zboží xx xxxxxxxxxx xxxxxxxxxx xx xxxxxxx sortimentu xxxx x provozovně xxxxxxx k xxxxxx xxxxx xxxxxxxxxxx souhlasem xxxxx xxxxxx x. 183/2006 Xx., x xxxxxxx xxxxxxxxx a xxxxxxxxx xxxx (stavební xxxxxx) xx xxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx xxxxx xx zřizováno x xxxxx blízkosti xxxxx xxxx vlastní xxxxxxxxxxx x xxxx xxx xxxxxxxx provozovatele.
10 §14a xxxx. 6 xxxxxx x xxxxxxxx xxxxxxxxxx
11 §11 xxxx. 1 xxxxxx x xxxxxxxx xxxxxxxxxx
12 §11 odst. 3 xxxxxx o xxxxxxxx poplatcích