XXXXXXXXXX MĚSTO DĚČÍN
Zastupitelstvo xxxxx Xxxxx
Xxxxxx xxxxxxx xxxxxxxx x. 1/2021,
x xxxxxxx poplatku xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx
Xxxxxxxxxxxxxx xxxxx Děčín xx xx xxxx xxxxxxxx xxx 25.02.2021 xxxxxxxxx x. ZM 21 02 04 01 xxxxxxx xxxxx xx xxxxxxx §14 xxxxxx x. 565/1990 Xx., x xxxxxxxx poplatcích, xx xxxxx xxxxxxxxxx xxxxxxxx (dále xxx „xxxxx x xxxxxxxx xxxxxxxxxx“), a x xxxxxxx x §10 xxxx. x) a §84 xxxx. 2 xxxx. x) xxxxxx x. 128/2000 Xx., x xxxxxx (obecní zřízení), xx znění xxxxxxxxxx xxxxxxxx, xxxx obecně xxxxxxxx vyhlášku (xxxx xxx „xxxx xxxxxxxx“):
Xx. 1
Xxxxxx xxxxxxxxxx
(1) Xxxxxxxxxx xxxxx Xxxxx (xxxx xxx „Xxxxx“) xxxxx xxxxxxxxx zavádí xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx (dále xxx „xxxxxxxx“).
(2) Xxxxxxxx xxxxxxxx xx Magistrát xxxxx Xxxxx.1
Xx. 2
Xxxxxxx xxxxxxxx a poplatník
(1) Xxxxxxxx xx xxxxxxx xxxxxxxxx prostranství se xxxxxx xx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx xx xxxxxx xxxxxxxxx xxxxxxxxxx prací, xxxxxxxx dočasných staveb xxxxxxxxxx xxx poskytování xxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxxxx pro poskytování xxxxxxx xx xxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxx x xxxxxx xxxxxxxxx atrakcí, xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx a užívání xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxx nebo xxxxxxx xxxxxx xxxxxxxxx x televizních děl.2
(2) Xxxxxxxx xx xxxxxxx xxxxxxxxx prostranství xxxxx xxxxxxx x xxxxxxxxx xxxxx, které užívají xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx v xxxxxxxx 1 (dále xxx „xxxxxxxxx“).3
Xx. 3
Veřejné prostranství
Poplatek xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx v xxxxxxx xxxx vyhlášky.
Čl. 4
Xxxxxxxxxx xxxxxxxxx
(1) Xxxxxxxxx xx xxxxxxx ohlásit xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx poplatku xxxxxxxxxx 7 xxx xxxx xxxxxxxxx užívání veřejného xxxxxxxxxxxx. X xxxxxxx xxxxxxx xxxxxxxxx prostranství xx dobu kratší xxx 7 xxx, xx povinen splnit xxxxxxxxxx povinnost xxxxxxxxxx x den xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxx xxx xxxxxxxx na xxxxxx, xxxxxx xxxx státem xxxxxx xxxxxx, xx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx nejblíže xxxxxxxxxxx pracovní den.
(2) X ohlášení xxxxxxxxx xxxxx4
x) xxxxx, xxxxxxxxx xxxxx, x příjmení xxxx název, obecný xxxxxxxxxxxxx, byl-li přidělen, xxxxx pobytu xxxx xxxxx, xxxxx podnikatele, xxxxxxxxx xxxxx adresu xxx xxxxxxxxxx; xxxxxxxxx xxxxx xxxxx xxx xxxxx, xxxxx xxxx xxxxx xxxxxx oprávněny xxxxxx x poplatkových xxxxxx,
x) čísla všech xxxxx xxxx u xxxxxxxxxxxxx xxxxxxxxxx služeb, xxxxxx xxxxxxxxxxxxx těchto xxxxxx x xxxxxxxxx, xxxxxxxxx x xxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxx, x xxxxxxx, že xxxxxxx poplatku xxxxxxx x podnikatelskou xxxxxxxx xxxxxxxxxx,
x) xxxxx xxxxx xxxxxxxx xxx stanovení xxxxxxxx, zejména xxxxxxxxxxxxxx xxxx, způsob, xxxxx x xxxxxx užívání xxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx vznik xxxxxx xx případné xxxxxxxxxx od poplatku.
(3) Xxxxxxxxx, xxxxx xxxx xxxxx xxxx bydliště xx xxxxx xxxxxxxxx xxxxx Xxxxxxxx unie, xxxxxx smluvního státu Xxxxxx x Xxxxxxxxx xxxxxxxxxxxx prostoru xxxx Xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxx požadovaných x xxxxxxxx 2 xxxxxx svého zmocněnce x xxxxxxxx xxx xxxxxxxxxx.5
(4) Dojde-li xx xxxxx xxxxx uvedených x xxxxxxxx, xx xxxxxxxxx xxxxxxx tuto xxxxx xxxxxxx xx 15 dnů xxx xxx, xxx xxxxxxx.6
(5) Xxxxxxxxx xxxxxxx údaj xxxxx odst. 2 xxxx jeho xxxxx xx xxxxxxxxxx xx xxxx, xxxxx xxxx xxxxxxx xxxxxxxx automatizovaným xxxxxxxx xxxxxxx x xxxxxxxxx xxxx evidencí, xx xxxxx xx xxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxxx těchto xxxxx xxxxxxxx xxxxxxx xxxxxxxx xx své úřední xxxxx.7
Xx. 5
Xxxxx xxxxxxxx
(1) Xxxxx xxxxxxxx xxxx xx xxxxx i xxxxxxxx x2 a xxxxx i započatý xxx:
x) xx xxxxxxxxx xxxxxxxxxx xxxxx …………………………..…………..…..……3,- Xx,
x) za xxxxxxxx xxxxxxxxx xxxxxx sloužících xxx xxxxxxxxxxx xxxxxxx ....…...10,- Xx,
x) za xxxxxxxx zařízení xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxx……………………………………………………………………………..10,- Xx,
x) xx xxxxxxxx zařízení xxxxxxxxx a xxxxxx xxxxxxxxx atrakcí………..…………………………………………………………………….20,- Xx
x) xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx pro xxxxxxxx xxxx ..................................10,- Kč, x) za xxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxx i 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 umístění xxxxxxx xxxxxx sloužící xxx xxxxxxxxxxx prodeje xx xxxxx i xxxxxxxx x2…………………………………………..………………….………...…... 1 000,- Xx,
x) za xxxxxxxx xxxxxxxx sloužících xxx xxxxxxxxxxx xxxxxxx xxxx služeb xx xxxxx i xxxxxxxx&xxxx; x2........................................................................................&xxxx;&xxxx; 1 000,- Xx,
x) za xxxxxxxx xxxxxxxxxx zařízení xx xxxxx x xxxxxxxx x2 ....................... 2 000,- Kč,
d) xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx
(1) xxx xxxxxxxx omezení………………………………………….…15.000,- Xx,
(2) x xxxxxxx xxxxxxxx xx 12 xxx. xxxxx…………..………….…10.000,- Kč.
Čl. 6
Splatnost xxxxxxxx
(1) Xxxxxxxx podle xx. 5 xxxx. 1 písm. x) x b) xx xxxxxxx:
x) nepřesáhne-li xxxxxxx xx xxxx kalendářních xxx, xxxxxxxxxx xx 10 xxx od xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
x) přesáhne-li užívání xx xxxx kalendářních xxx, xxxxxxxxx část xx xxxxx kalendářní xxx xxxxxxxxxx xx xxxxx příslušného xxxxxxxxxxxx xxxx a v xxxxxxxxx xxxxxxxxxxx roce xxxxxxx nejpozději do 10 xxx xx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
(2) Poplatek xxxxx xx. 5 xxxx. 1 xxxx. c), x), e) x) x x) je xxxxxxx:
x) xxx užívání xxxxxxxxx xxxxxxxxxxxx xx xxxx kratší 120 xxx nejpozději x xxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx,
x) xxx xxxxxxx xxxxxxxxx prostranství xx dobu 120 xxx xxxx delší x xxxxxxxxxx-xx xxxxxxx xx více xxxxxxxxxxxx xxx, xxxxxxxxxx xx 10 xxx xx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx,
x) přesáhne-li xxxxxxx xx více kalendářních xxx, xxxxxxxxx část xx xxxxx xxxxxxxxxx xxx nejpozději do xxxxx každého xxxxxxxxxxx xxxxxxxxxxxx xxxx x x posledním kalendářním xxxx xxxxxxx xxxxxxxxxx xx 10 xxx xx ukončení xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxx xxxxx paušální xxxxxxx xxxxx xx. 5 xxxx. 2 xxxxxxxx xx splatný xxxxxxxxxx xxxxx xxx xxxxxxx ročního poplatkového xxxxxx.
(4) Xxxxxxxx-xx xxxxx xxxxxxxxxx xx xxxxxx, xxxxxx xxxx xxxxxx xxxxxx svátek, je xxxx, ve xxxxxx xx poplatník xxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx.
Xx. 7
Xxxxxxxxxx
(1) Poplatek xx neplatí:
a) za xxxxxxxxx trvalého xxxxxxxxxxx xxxxx xxx xxxxx, xxxxx je xxxxxxxxx xxxxxxx XXX nebo XXX/X,
x) x akcí xxxxxxxxxx xx xxxxxxxx xxxxxxxxxxxx, jejichž xxxx xxxxxxx je xxxxxxx xx charitativní a xxxxxxx xxxxxxxxx xxxxx8.
(2) Xx xxxxxxxx xx xxxx osvobozují:
a) Město x xxx zřízené xxxxxxxxx osoby a xxxxxxxxxxx složky,
b) xxxxxxxxxx xxx xxxxxxx veřejného xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx-xx xxxx xxxxxxxx xxxxxxx 24 xxxxx,
x) xxxxxxxxxx při xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx výkopových xxxxx x xxxxxxxxxxx xx xxxxxxxx činností, xxxxxx xxxxxxxxxx xx Xxxxx,
x) Xxxxxxxxxx, při xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx prodeje a xxxxxx xx xxxxxxxx xxxxxxxxxxxx, které xxxx xx xxxxxxxxxxx Xxxxx, xxxxx xx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xx s xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx vztah xx užívání tohoto xxxxxxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx prodeje x xxxxxx.
x) Xxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx o xxxxxxxxx xxxxx xx 0,5 m2 (xxxxxx) x xxxxx do 0,8 m (xxxxxx).
x) Xxxxxxxxxx xx xxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx prodeje xxxx xxxxxxxxx (xxxxxxxxxx xxxxxxxx xxxxx9) x půdorysné xxxxx do 5 x2 (xxxxxx).
(3) Xxxx xxxxxxxx xxx xxxxxxxxxx xxxx. 1) a 2) tohoto xxxxxx xx xxxxxxxxx povinen xxxxxxx v xxx xxxxxxxxxx xxxxxxxx xxx xx. 6 této xxxxxxxx.
(4) X xxxxxxx, xx poplatník xxxxxxx xxxxxxxxx ohlásit xxxx xxxxxxxx xxx osvobození xxxx úlevu xx xxxxxxx stanovených xxxxx xxxxxxxxx xxxx xxxxxxx, xxxxx xx xxxxxxxxxx xxxxxx.10
Xx. 8
Xxxxxxxx poplatku
(1) Xxxxxxx-xx xxxxxxxx zaplaceny xxxxxxxxxxx xxxx xxxx xx xxxxxxx výši, xxxxxx xx správce xxxxxxxx poplatek xxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx.11
(2) Včas xxxxxxxxxxx poplatky nebo xxxx xxxxxx xxxxxxxx xxxx správce poplatku xxxxxx až xx xxxxxxxxxxx; xxxx xxxxxxx xx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx jeho xxxx.12
Xx. 9
Xxxxxxxxx xxxxxxxxxx
Xxxxxxx xx xxxxxx xxxxxxx xxxxxxxx x. 3/2016 x xxxxxxx poplatku xx xxx 15.12.2016.
Xx. 10
Xxxxxxxx
Xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxx xx xxx vyhlášení.
Ing. Xxxx Xxxxx, CSc.
primátor
Ing. Xxxx Xxxxx
xxxxxxxx primátora
Vyvěšeno xx xxxxxx desce xxx: ……………………….
Xxxxxxx x xxxxxx xxxxx xxx: …………………………….
Xxxxxxx x obecně závazné xxxxxxxx x. 1/2021,
x xxxxxxx poplatku xx xxxxxxx veřejného xxxxxxxxxxxx
Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xx. 3 xxxxxxxx:
1. Xxxxxxxxxxx xxxxx, xxxxxxx x xxxxxxxx:
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17. xxxxxxxxx |
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2. polské xxxxxx |
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28.xxxxx |
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5. května |
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Adamova |
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Albánská |
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Alešova |
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Arbesova |
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Xxxxxxx Vrch |
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Česká |
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Českolipská |
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Čs. Legií |
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Čsl. Xxxxxx |
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Xxx. Xxxxxxx |
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Xxx. Xxxxxxxxx |
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Xxxxxx x Xxxxxxxx |
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Xxxxx cesta |
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Jungmannova |
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K Nádraží |
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K Xxxxxxx |
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X. Světlé |
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K. X. Borovského |
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Kališní |
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Kamenná |
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Kaštanová |
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Kateřinská |
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Ke Chlumu |
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Ke Xxxxxxxx |
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X. Majerové |
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Máchovo xxxxxxx |
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Xxxxxx náměstí |
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Míru |
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Mlýnská |
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Mokrá |
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Moskevská |
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Mostní |
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Mošnova |
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Myslbekova |
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Na Xxxxxxx |
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Xx Xxxxxxx |
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Xx Nivách |
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Na Xxxxxx |
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Xx Pastvině |
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Xx Slatinách |
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Xx Úpatí |
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Xxx. Svobody |
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Nám. 5. května |
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Nádraží |
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Nároží |
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Nedbalova |
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Nerudova |
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Neumannova |
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Nová |
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Novoměstská |
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Obchodní |
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Oldřichovská |
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Osadní |
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Osecká |
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Osvobození |
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Ovocná |
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Xxx Xxxxx |
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Xxx Chlumem |
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Pod Lesem |
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Pod Xxxxxxxx |
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Xxx Xxxxxxxx Xxxxxx |
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Xxx Svahem |
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Xxx Vrchem |
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2. Xxxxxxx xxxxx Xxxxxxxxxx (x. x. x. 2807/3 x. x. Podmokly), Xxxxxxxxx xxxxx (x. x. x. 424/1, 425/1 x. ú. Podmokly), xxxx u kina Xxxxxxx (x. x. x. 1233 x. x. Xxxxxxxx), U Xxxxx (x. x. 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. x. Xxxxx) x ostatní xxxxxxx xxxxx x. x. Děčín, k. x. Děčín-Staré Xxxxx, x. x. Xxxxxxxx xxx Xxxxx, k. x. Březiny x Xxxxxx, x. ú. Xxxxxxxx x k. x. Xxxxx.
3. Xxxxxxxx xxxx xxxxxxxxx plochy xxxxxxxx k nákupním xxxxxxxxxx, Billa (p. x. x. 182/1 x. ú. Xxxxx), Xxxxxxxx (x. x. x. 821/3 k. x. Xxxxxxxx).
4. Xxxxxxxxxx „Xxxxxxxx“ x Děčíně X (p. p. x. 167/1 k. x. Xxxxx), parkoviště x Xxxxxx IV -Xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx x xxxxxxxxxxx xxxxxx (x. x. x. 403/4 x. x. Xxxxxxxx), xxxxxxxx xxxxxx xx xxxxxxxxxx xxxxx ul. Xxxxxxxxx (x. x. x. 33/3, 33/9 x. x. Děčín), xx. Xxxxx (x. p. x. 3719/4 x. x. Xxxxxxxx), u xxxxxxx xxxxxxxx (xxxxxxxxxx xxxx x. x. x. 2540/3 x. x. Xxxxx).
5. Tržnice xx „Xxxxxx xxx.“ xx x.x.x. 867/2, x.x. Podmokly.
6. Xxxxx xxxxx „Xxx xxxxxxx“ xx p.p.č. 894, 895 x 963/2, x.x. Xxxxxxxx.
1 §15 odst. 1 zákona x 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 zákona x xxxxxxxx xxxxxxxxxx
6 §14x odst. 4 xxxxxx x xxxxxxxx xxxxxxxxxx
7 §14x xxxx. 5 zákona o xxxxxxxx poplatcích
8 §4 xxxx. 1 xxxxxx x xxxxxxxx xxxxxxxxxx
9 xxxxxxxxxx xxxxxxxx xxxxx: xx xxxxxxxx místo, xx kterém xx xxxxxxxxxxx prodej xxxxx xx xxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxx x xxxxxxxxxx xxxxxxx x xxxxxx xxxxx xxxxxxxxxxx souhlasem xxxxx xxxxxx x. 183/2006 Xx., o xxxxxxx xxxxxxxxx x xxxxxxxxx řádu (stavební xxxxxx) ve xxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxx předsunuté xxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx xxxxx xx xxxxxxxxx x xxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx x musí mít xxxxxxxx xxxxxxxxxxxxx.
10 §14x xxxx. 6 xxxxxx x xxxxxxxx poplatcích
11 §11 xxxx. 1 xxxxxx x místních xxxxxxxxxx
12 §11 xxxx. 3 zákona x xxxxxxxx poplatcích