XXXXXXXXXX XXXXX XXXXX
Xxxxxxxxxxxxxx xxxxx Děčín
Obecně xxxxxxx xxxxxxxx x. 1/2021,
o xxxxxxx poplatku za xxxxxxx veřejného xxxxxxxxxxxx
Xxxxxxxxxxxxxx xxxxx Děčín xx xx xxxx xxxxxxxx xxx 25.02.2021 xxxxxxxxx x. XX 21 02 04 01 xxxxxxx xxxxx xx xxxxxxx §14 xxxxxx x. 565/1990 Xx., x xxxxxxxx xxxxxxxxxx, xx xxxxx xxxxxxxxxx xxxxxxxx (dále jen „xxxxx x xxxxxxxx xxxxxxxxxx“), a x xxxxxxx x §10 xxxx. d) a §84 xxxx. 2 xxxx. x) xxxxxx x. 128/2000 Xx., x obcích (obecní zřízení), xx xxxxx xxxxxxxxxx xxxxxxxx, tuto xxxxxx xxxxxxxx vyhlášku (xxxx xxx „xxxx xxxxxxxx“):
Xx. 1
Xxxxxx xxxxxxxxxx
(1) Statutární xxxxx Děčín (dále xxx „Xxxxx“) xxxxx xxxxxxxxx zavádí xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx (xxxx xxx „xxxxxxxx“).
(2) Xxxxxxxx xxxxxxxx xx Xxxxxxxxx xxxxx Xxxxx.1
Xx. 2
Xxxxxxx xxxxxxxx x xxxxxxxxx
(1) Xxxxxxxx xx xxxxxxx xxxxxxxxx prostranství xx xxxxxx za xxxxxxxx xxxxxxx xxxxxxxxx prostranství, xxxxxx xx rozumí xxxxxxxxx xxxxxxxxxx prací, xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx či xxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxx x xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx x užívání xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxxxx x xxxxxxxxxxx xxx.2
(2) Xxxxxxxx za xxxxxxx xxxxxxxxx prostranství platí xxxxxxx x právnické xxxxx, které xxxxxxx xxxxxxx xxxxxxxxxxxx způsobem xxxxxxxx v xxxxxxxx 1 (xxxx jen „xxxxxxxxx“).3
Xx. 3
Xxxxxxx xxxxxxxxxxxx
Xxxxxxxx xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx x xxxxxxx xxxx xxxxxxxx.
Xx. 4
Xxxxxxxxxx xxxxxxxxx
(1) Xxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx veřejného prostranství xxxxxxx xxxxxxxx nejpozději 7 xxx před xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx. V případě xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxx xxx 7 xxx, xx povinen splnit xxxxxxxxxx povinnost xxxxxxxxxx x xxx xxxxxxxx xxxxxxx veřejného xxxxxxxxxxxx. Xxxxx xxxxx xxx xxxxxxxx na sobotu, xxxxxx xxxx xxxxxx xxxxxx svátek, xx xxxxxxxxx povinen splnit xxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx pracovní den.
(2) X xxxxxxxx poplatník xxxxx4
x) jméno, xxxxxxxxx xxxxx, x příjmení xxxx název, xxxxxx xxxxxxxxxxxxx, xxx-xx přidělen, xxxxx xxxxxx nebo xxxxx, sídlo podnikatele, xxxxxxxxx další adresu xxx xxxxxxxxxx; xxxxxxxxx xxxxx xxxxx xxx xxxxx, xxxxx xxxx xxxxx xxxxxx oprávněny xxxxxx x xxxxxxxxxxxx xxxxxx,
x) xxxxx xxxxx xxxxx xxxx x xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx x zahraničí, xxxxxxxxx x xxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxx, x případě, xx xxxxxxx poplatku souvisí x xxxxxxxxxxxxxx činností xxxxxxxxxx,
x) xxxxx xxxxx xxxxxxxx xxx stanovení xxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx, způsob, xxxxx x xxxxxx užívání xxxxxxxxx prostranství, včetně xxxxxxxxxxx xxxxxxxxxxxxx vznik xxxxxx xx případné xxxxxxxxxx od poplatku.
(3) Xxxxxxxxx, xxxxx xxxx xxxxx nebo bydliště xx území xxxxxxxxx xxxxx Xxxxxxxx xxxx, xxxxxx smluvního státu Xxxxxx o Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx údajů xxxxxxxxxxxx x xxxxxxxx 2 xxxxxx svého zmocněnce x xxxxxxxx pro xxxxxxxxxx.5
(4) Dojde-li xx xxxxx údajů xxxxxxxxx x xxxxxxxx, xx xxxxxxxxx povinen xxxx xxxxx xxxxxxx xx 15 dnů xxx xxx, xxx xxxxxxx.6
(5) Xxxxxxxxx xxxxxxx xxxx xxxxx xxxx. 2 xxxx jeho změnu xx xxxxxxxxxx xx xxxx, který xxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx x xxxxxxxxx xxxx xxxxxxxx, xx xxxxx xx xxxxxx xxxxxxxxxxxxxx přístup. Xxxxx xxxxxx údajů xxxxxxxx správce xxxxxxxx xx své xxxxxx xxxxx.7
Xx. 5
Xxxxx xxxxxxxx
(1) Xxxxx xxxxxxxx xxxx xx xxxxx x xxxxxxxx x2 x xxxxx i xxxxxxxx xxx:
x) za xxxxxxxxx xxxxxxxxxx prací …………………………..…………..…..……3,- Xx,
x) xx xxxxxxxx xxxxxxxxx staveb sloužících xxx xxxxxxxxxxx xxxxxxx ....…...10,- Xx,
x) za xxxxxxxx xxxxxxxx xxxxxxxxxx xxx poskytování prodeje xx xxxxxx……………………………………………………………………………..10,- Xx,
x) xx xxxxxxxx xxxxxxxx xxxxxxxxx a xxxxxx xxxxxxxxx atrakcí………..…………………………………………………………………….20,- Xx
x) xx xxxxxxx veřejného xxxxxxxxxxxx xxx xxxxxxxx xxxx ..................................10,- Xx, x) za xxxxxxxx xxxxxxxxxx xxxxxxxx za xxxxx i xxxxxxxx x2 ............................ 20,- Xx,
x) xx užívání xxxxxxxxx xxxxxxxxxxxx pro xxxxxxx xxxxxx xxxxxxxxx x televizních děl.................................................................................................................10,- Xx.
(2) Xxxxxxxxx xx xxxxx xxxxxxxx částka xxxxxxxx:
x) xx xxxxxxxx xxxxxxx xxxxxx sloužící xxx xxxxxxxxxxx xxxxxxx xx xxxxx x xxxxxxxx m2…………………………………………..………………….………...…... 1 000,- Kč,
b) za xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxx xxxxxx xx xxxxx x xxxxxxxx&xxxx; x2........................................................................................&xxxx;&xxxx; 1 000,- Xx,
x) za umístění xxxxxxxxxx xxxxxxxx xx xxxxx i xxxxxxxx x2 ....................... 2 000,- Xx,
x) xx xxxxxxxxx xxxxxxx trvalého xxxxxxxxxxx místa
(1) xxx xxxxxxxx xxxxxxx………………………………………….…15.000,- Xx,
(2) x xxxxxxx xxxxxxxx xx 12 xxx. xxxxx…………..………….…10.000,- Kč.
Čl. 6
Xxxxxxxxx xxxxxxxx
(1) Xxxxxxxx xxxxx xx. 5 xxxx. 1 xxxx. x) x x) je xxxxxxx:
x) xxxxxxxxxx-xx xxxxxxx xx xxxx xxxxxxxxxxxx xxx, nejpozději xx 10 dnů od xxxxxxxx xxxxxxx veřejného xxxxxxxxxxxx.
x) přesáhne-li xxxxxxx xx více xxxxxxxxxxxx xxx, xxxxxxxxx část xx každý xxxxxxxxxx xxx nejpozději do xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx x x xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xx 10 xxx xx xxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx.
(2) Xxxxxxxx xxxxx xx. 5 xxxx. 1 xxxx. x), x), e) x) x g) je xxxxxxx:
x) xxx xxxxxxx xxxxxxxxx prostranství po xxxx xxxxxx 120 xxx xxxxxxxxxx x xxx xxxxxxxx užívání xxxxxxxxx prostranství,
b) xxx xxxxxxx veřejného xxxxxxxxxxxx xx xxxx 120 xxx xxxx xxxxx x xxxxxxxxxx-xx xxxxxxx xx xxxx kalendářních xxx, xxxxxxxxxx do 10 xxx xx xxxxxxxx užívání xxxxxxxxx xxxxxxxxxxxx,
x) přesáhne-li xxxxxxx xx xxxx xxxxxxxxxxxx xxx, xxxxxxxxx xxxx xx každý xxxxxxxxxx xxx xxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx x x xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xx 10 dnů xx xxxxxxxx užívání xxxxxxxxx prostranství.
(3) Xxxxxxxx xxxxxxxxx roční paušální xxxxxxx xxxxx xx. 5 xxxx. 2 xxxxxxxx je splatný xxxxxxxxxx první xxx xxxxxxx ročního xxxxxxxxxxxx xxxxxx.
(4) Připadne-li lhůta xxxxxxxxxx na xxxxxx, xxxxxx xxxx státem xxxxxx svátek, je xxxx, xx kterém xx poplatník povinen xxxxx povinnost splnit, xxxxxxxx následující xxxxxxxx xxx.
Xx. 7
Xxxxxxxxxx
(1) Xxxxxxxx xx neplatí:
a) xx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx pro xxxxx, xxxxx xx xxxxxxxxx xxxxxxx XXX xxxx XXX/X,
x) z xxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxxxx, xxxxxxx celý xxxxxxx xx odveden xx xxxxxxxxxxxx x xxxxxxx prospěšné xxxxx8.
(2) Xx xxxxxxxx xx xxxx xxxxxxxxxx:
x) Xxxxx x xxx zřízené xxxxxxxxx osoby x xxxxxxxxxxx xxxxxx,
x) poplatníci xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx výkopových xxxxx, nepřesáhne-li xxxx xxxxxxxx užívání 24 xxxxx,
x) poplatníci xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx x souvislosti xx xxxxxxxx činností, xxxxxx xxxxxxxxxx xx Xxxxx,
x) Xxxxxxxxxx, při xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx prodeje x xxxxxx xx xxxxxxxx xxxxxxxxxxxx, které xxxx xx vlastnictví Xxxxx, xxxxx je xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx má x xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xx užívání xxxxxx xxxxxxxxx prostranství za xxxxxx xxxxxxxxxxx prodeje x xxxxxx.
x) Xxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx o xxxxxxxxx xxxxx xx 0,5 m2 (včetně) x xxxxx xx 0,8 m (xxxxxx).
x) Xxxxxxxxxx za xxxxxxxx xxxxxxxx, sloužících xxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx (předsunuté prodejní xxxxx9) x půdorysné xxxxx do 5 x2 (xxxxxx).
(3) Údaj xxxxxxxx xxx osvobození xxxx. 1) x 2) xxxxxx xxxxxx xx poplatník xxxxxxx xxxxxxx x xxx xxxxxxxxxx xxxxxxxx xxx xx. 6 xxxx xxxxxxxx.
(4) X xxxxxxx, xx poplatník xxxxxxx xxxxxxxxx xxxxxxx údaj xxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xx xxxxxxx stanovených touto xxxxxxxxx xxxx xxxxxxx, xxxxx xx xxxxxxxxxx xxxxxx.10
Xx. 8
Xxxxxxxx xxxxxxxx
(1) Xxxxxxx-xx xxxxxxxx zaplaceny xxxxxxxxxxx xxxx xxxx xx xxxxxxx xxxx, xxxxxx mu xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxx hromadným xxxxxxxxxx xxxxxxxx.11
(2) Včas xxxxxxxxxxx xxxxxxxx xxxx xxxx těchto poplatků xxxx xxxxxxx xxxxxxxx xxxxxx xx xx xxxxxxxxxxx; toto zvýšení xx xxxxxxxxxxxxxx poplatku xxxxxxxxxx xxxx osud.12
Čl. 9
Xxxxxxxxx ustanovení
Zrušuje xx xxxxxx závazná xxxxxxxx x. 3/2016 o xxxxxxx poplatku xx xxx 15.12.2016.
Xx. 10
Xxxxxxxx
Xxxx xxxxxxxx nabývá xxxxxxxxx xxxxxxxxx dnem xx xxx xxxxxxxxx.
Xxx. Xxxx Xxxxx, XXx.
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Xxx. Xxxx Xxxxx
xxxxxxxx xxxxxxxxx
Xxxxxxxx xx xxxxxx xxxxx xxx: ……………………….
Xxxxxxx x xxxxxx xxxxx dne: …………………………….
Xxxxxxx x xxxxxx závazné xxxxxxxx č. 1/2021,
x xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx prostranství
Vymezení xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx čl. 3 xxxxxxxx:
1. Následující ulice, xxxxxxx x xxxxxxxx:
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Xxxx xxxx Labe |
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Xxxxx cesta |
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Jungmannova |
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Xxxxx Čapka |
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X. X. Borovského |
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Konečná |
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Kosmonautů |
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Masná |
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Mendelova |
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Xx Hranicích |
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Na Hrázi |
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Xx Výšinách |
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Nálepkova |
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Nám. Xxxxxxx |
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Xxx Chlumem |
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Xxx Písečným Vrchem |
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2. Veřejná xxxxx Xxxxxxxxxx (p. x. x. 2807/3 k. x. Xxxxxxxx), Xxxxxxxxx xxxxx (x. p. x. 424/1, 425/1 x. x. Xxxxxxxx), xxxx x xxxx Xxxxxxx (p. x. x. 1233 x. x. Podmokly), U Xxxxx (x. 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. ú. Xxxxx) x ostatní xxxxxxx xxxxx x. x. Xxxxx, k. x. Xxxxx-Xxxxx Xxxxx, x. ú. Xxxxxxxx xxx Xxxxx, x. x. Xxxxxxx x Xxxxxx, x. x. Xxxxxxxx x k. x. Bynov.
3. Xxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxx, Xxxxx (x. x. x. 182/1 x. x. Xxxxx), Xxxxxxxx (p. p. x. 821/3 x. x. Podmokly).
4. Parkoviště „Xxxxxxxx“ x Xxxxxx X (x. p. x. 167/1 x. x. Xxxxx), xxxxxxxxxx x Xxxxxx XX -Xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx x xxxxxxxxxxx xxxxxx (p. p. x. 403/4 k. x. Xxxxxxxx), přilehlé xxxxxx xx xxxxxxxxxx xxxxx ul. Maroldova (x. x. x. 33/3, 33/9 x. x. Xxxxx), xx. Xxxxx (x. x. x. 3719/4 k. x. Xxxxxxxx), x xxxxxxx xxxxxxxx (neoplocená xxxx x. p. x. 2540/3 k. x. Děčín).
5. Tržnice xx „Xxxxxx xxx.“ xx x.x.x. 867/2, x.x. Xxxxxxxx.
6. Xxxxx xxxxx „Pod platany“ xx x.x.x. 894, 895 x 963/2, x.x. Xxxxxxxx.
1 §15 xxxx. 1 zákona o xxxxxxxx poplatcích
2 §4 xxxx. 1 xxxxxx x xxxxxxxx xxxxxxxxxx
3 §4 xxxx. 2 xxxxxx o xxxxxxxx xxxxxxxxxx
4 §14a xxxx. 2 xxxxxx x xxxxxxxx poplatcích
5 §14a xxxx. 3 xxxxxx x xxxxxxxx xxxxxxxxxx
6 §14x xxxx. 4 xxxxxx o xxxxxxxx xxxxxxxxxx
7 §14a odst. 5 xxxxxx x xxxxxxxx xxxxxxxxxx
8 §4 xxxx. 1 xxxxxx x xxxxxxxx xxxxxxxxxx
9 xxxxxxxxxx prodejní xxxxx: xx vymezené xxxxx, xx xxxxxx xx xxxxxxxxxxx prodej zboží xx xxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxx x provozovně xxxxxxx x tomuto xxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx č. 183/2006 Xx., x xxxxxxx xxxxxxxxx x xxxxxxxxx xxxx (xxxxxxxx xxxxxx) xx xxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxx souvisí. Xxxxxxxxxx xxxxxxxx xxxxx xx xxxxxxxxx x xxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx x xxxx xxx xxxxxxxx xxxxxxxxxxxxx.
10 §14x xxxx. 6 zákona x xxxxxxxx poplatcích
11 §11 odst. 1 xxxxxx x xxxxxxxx xxxxxxxxxx
12 §11 odst. 3 xxxxxx o xxxxxxxx poplatcích