STATUTÁRNÍ XXXXX XXXXX
Xxxxxxxxxxxxxx xxxxx Děčín
Obecně závazná xxxxxxxx č. 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 vydat na xxxxxxx §14 xxxxxx x. 565/1990 Xx., x xxxxxxxx xxxxxxxxxx, xx xxxxx xxxxxxxxxx xxxxxxxx (xxxx jen „xxxxx x xxxxxxxx xxxxxxxxxx“), x x xxxxxxx x §10 xxxx. x) x §84 xxxx. 2 xxxx. x) xxxxxx x. 128/2000 Xx., x obcích (obecní zřízení), xx znění xxxxxxxxxx xxxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxxx (dále xxx „xxxx xxxxxxxx“):
Xx. 1
Xxxxxx xxxxxxxxxx
(1) Xxxxxxxxxx xxxxx Xxxxx (xxxx xxx „Xxxxx“) xxxxx xxxxxxxxx xxxxxx místní xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx (xxxx xxx „xxxxxxxx“).
(2) Xxxxxxxx xxxxxxxx xx Xxxxxxxxx xxxxx Děčín.1
Čl. 2
Xxxxxxx xxxxxxxx a poplatník
(1) Xxxxxxxx xx xxxxxxx xxxxxxxxx prostranství xx xxxxxx xx xxxxxxxx xxxxxxx xxxxxxxxx prostranství, xxxxxx xx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxx dočasných staveb xxxxxxxxxx pro xxxxxxxxxxx xxxxxxx, xxxxxxxx zařízení xxxxxxxxxx xxx poskytování xxxxxxx xx xxxxxx, xxxxxxxx xxxxxxxxxx zařízení, xxxxxxxx xxxxxxxxx x xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxxx parkovacího xxxxx x užívání xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxxxx x xxxxxxxxxxx xxx.2
(2) Xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx platí xxxxxxx x xxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx 1 (xxxx jen „xxxxxxxxx“).3
Xx. 3
Xxxxxxx xxxxxxxxxxxx
Xxxxxxxx xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx x příloze xxxx vyhlášky.
Čl. 4
Xxxxxxxxxx xxxxxxxxx
(1) Poplatník xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx 7 xxx před xxxxxxxxx xxxxxxx veřejného xxxxxxxxxxxx. X xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xx dobu xxxxxx xxx 7 dnů, xx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx x xxx zahájení xxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxx xxx xxxxxxxx xx sobotu, xxxxxx xxxx xxxxxx xxxxxx svátek, xx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx.
(2) X xxxxxxxx xxxxxxxxx xxxxx4
x) jméno, xxxxxxxxx xxxxx, x xxxxxxxx xxxx xxxxx, obecný xxxxxxxxxxxxx, xxx-xx xxxxxxxx, xxxxx pobytu nebo xxxxx, xxxxx xxxxxxxxxxx, xxxxxxxxx xxxxx adresu xxx xxxxxxxxxx; xxxxxxxxx xxxxx xxxxx xxx xxxxx, xxxxx xxxx xxxxx jménem xxxxxxxxx xxxxxx x xxxxxxxxxxxx xxxxxx,
x) xxxxx xxxxx xxxxx xxxx x xxxxxxxxxxxxx xxxxxxxxxx služeb, xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx x xxxxxxxxx, xxxxxxxxx x xxxxxxxxxxx x xxxxxxxxxxxxxx činností, x xxxxxxx, že xxxxxxx poplatku souvisí x xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx,
x) další xxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxx, zejména xxxxxxxxxxxxxx xxxx, xxxxxx, xxxxx x xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxx na případné xxxxxxxxxx od poplatku.
(3) Xxxxxxxxx, xxxxx xxxx xxxxx nebo xxxxxxxx xx xxxxx xxxxxxxxx xxxxx Xxxxxxxx xxxx, xxxxxx smluvního státu Xxxxxx x Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx údajů xxxxxxxxxxxx x xxxxxxxx 2 xxxxxx xxxxx xxxxxxxxx x xxxxxxxx pro xxxxxxxxxx.5
(4) Xxxxx-xx xx xxxxx xxxxx uvedených x xxxxxxxx, xx xxxxxxxxx povinen xxxx xxxxx oznámit xx 15 dnů ode xxx, xxx nastala.6
(5) Xxxxxxxxx ohlásit xxxx xxxxx odst. 2 xxxx jeho xxxxx xx xxxxxxxxxx xx xxxx, xxxxx xxxx xxxxxxx xxxxxxxx automatizovaným xxxxxxxx xxxxxxx z xxxxxxxxx xxxx xxxxxxxx, xx xxxxx xx xxxxxx xxxxxxxxxxxxxx přístup. Xxxxx xxxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxxx xx své xxxxxx xxxxx.7
Xx. 5
Sazba xxxxxxxx
(1) Xxxxx poplatku činí xx xxxxx x xxxxxxxx x2 x xxxxx i započatý xxx:
x) xx xxxxxxxxx xxxxxxxxxx prací …………………………..…………..…..……3,- Xx,
x) xx xxxxxxxx xxxxxxxxx xxxxxx sloužících xxx xxxxxxxxxxx xxxxxxx ....…...10,- Kč,
c) xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxx……………………………………………………………………………..10,- Kč,
d) xx xxxxxxxx zařízení xxxxxxxxx x jiných xxxxxxxxx atrakcí………..…………………………………………………………………….20,- Xx
x) xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxx ..................................10,- Kč, x) xx xxxxxxxx xxxxxxxxxx xxxxxxxx za xxxxx i xxxxxxxx x2 ............................ 20,- Xx,
x) za xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxx filmových x xxxxxxxxxxx xxx.................................................................................................................10,- Xx.
(2) Xxxxxxxxx xx xxxxx xxxxxxxx xxxxxx xxxxxxxx:
x) xx umístění xxxxxxx xxxxxx xxxxxxxx xxx poskytování xxxxxxx xx xxxxx i xxxxxxxx m2…………………………………………..………………….………...…... 1 000,- Kč,
b) za xxxxxxxx zařízení xxxxxxxxxx xxx xxxxxxxxxxx prodeje xxxx služeb xx xxxxx i xxxxxxxx&xxxx; x2........................................................................................&xxxx;&xxxx; 1 000,- Xx,
x) xx xxxxxxxx xxxxxxxxxx zařízení xx xxxxx i xxxxxxxx x2 ....................... 2 000,- Xx,
x) xx xxxxxxxxx jednoho trvalého xxxxxxxxxxx xxxxx
(1) xxx xxxxxxxx omezení………………………………………….…15.000,- Xx,
(2) x xxxxxxx omezením xx 12 xxx. xxxxx…………..………….…10.000,- Xx.
Xx. 6
Splatnost xxxxxxxx
(1) Xxxxxxxx xxxxx xx. 5 xxxx. 1 xxxx. a) x b) je xxxxxxx:
x) nepřesáhne-li xxxxxxx xx xxxx kalendářních xxx, nejpozději do 10 xxx xx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
x) xxxxxxxx-xx užívání xx více xxxxxxxxxxxx xxx, příslušná část xx xxxxx xxxxxxxxxx xxx nejpozději do xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx x v xxxxxxxxx xxxxxxxxxxx roce xxxxxxx xxxxxxxxxx do 10 dnů xx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx.
(2) Xxxxxxxx xxxxx xx. 5 xxxx. 1 xxxx. x), x), x) x) x g) je xxxxxxx:
x) xxx užívání xxxxxxxxx xxxxxxxxxxxx po xxxx xxxxxx 120 xxx nejpozději v xxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx,
x) xxx xxxxxxx xxxxxxxxx prostranství xx dobu 120 xxx nebo xxxxx x xxxxxxxxxx-xx xxxxxxx xx více kalendářních xxx, xxxxxxxxxx xx 10 xxx xx xxxxxxxx užívání veřejného xxxxxxxxxxxx,
x) xxxxxxxx-xx xxxxxxx xx více xxxxxxxxxxxx xxx, xxxxxxxxx xxxx xx xxxxx kalendářní xxx nejpozději do xxxxx každého xxxxxxxxxxx xxxxxxxxxxxx roku x x xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xx 10 xxx xx xxxxxxxx xxxxxxx xxxxxxxxx prostranství.
(3) Xxxxxxxx xxxxxxxxx roční xxxxxxxx xxxxxxx podle čl. 5 xxxx. 2 xxxxxxxx je xxxxxxx xxxxxxxxxx první xxx xxxxxxx xxxxxxx poplatkového xxxxxx.
(4) Xxxxxxxx-xx lhůta xxxxxxxxxx na xxxxxx, xxxxxx xxxx xxxxxx xxxxxx xxxxxx, xx xxxx, xx xxxxxx xx xxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx.
Xx. 7
Osvobození
(1) Poplatek xx xxxxxxx:
x) xx xxxxxxxxx xxxxxxxx parkovacího xxxxx xxx xxxxx, xxxxx xx xxxxxxxxx xxxxxxx ZTP nebo XXX/X,
x) z xxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xx xxxxxxx xx charitativní x xxxxxxx xxxxxxxxx xxxxx8.
(2) Xx poplatku se xxxx xxxxxxxxxx:
x) Xxxxx x jím xxxxxxx xxxxxxxxx xxxxx x xxxxxxxxxxx xxxxxx,
x) xxxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx výkopových xxxxx, nepřesáhne-li xxxx xxxxxxxx xxxxxxx 24 xxxxx,
x) xxxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx výkopových xxxxx x souvislosti xx xxxxxxxx xxxxxxxx, jejímž xxxxxxxxxx xx Xxxxx,
x) Xxxxxxxxxx, při xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx x xxxxxx na xxxxxxxx xxxxxxxxxxxx, které není xx xxxxxxxxxxx Xxxxx, xxxxx xx takový xxxxxxxxx xxxxxxxx vlastníkem xxxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx má s xxxxxxxxxx xxxxxxxx veřejného xxxxxxxxxxxx xxxxxxx vztah xx užívání xxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxx poskytování xxxxxxx x služeb.
e) Xxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx zařízení x xxxxxxxxx xxxxx do 0,5 x2 (xxxxxx) x výšce xx 0,8 m (xxxxxx).
x) Xxxxxxxxxx xx xxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx prodeje xxxx xxxxxxxxx (xxxxxxxxxx xxxxxxxx xxxxx9) o půdorysné xxxxx xx 5 x2 (xxxxxx).
(3) Xxxx xxxxxxxx xxx xxxxxxxxxx xxxx. 1) a 2) xxxxxx článku xx poplatník xxxxxxx xxxxxxx x den xxxxxxxxxx poplatku dle xx. 6 xxxx xxxxxxxx.
(4) V případě, xx xxxxxxxxx nesplní xxxxxxxxx xxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xx xxxxxxx stanovených xxxxx xxxxxxxxx xxxx xxxxxxx, xxxxx xx xxxxxxxxxx xxxxxx.10
Xx. 8
Xxxxxxxx xxxxxxxx
(1) Xxxxxxx-xx poplatky xxxxxxxxx xxxxxxxxxxx včas nebo xx xxxxxxx xxxx, xxxxxx mu xxxxxxx xxxxxxxx xxxxxxxx platebním xxxxxxx nebo xxxxxxxxx xxxxxxxxxx xxxxxxxx.11
(2) Xxxx xxxxxxxxxxx xxxxxxxx nebo xxxx xxxxxx xxxxxxxx xxxx správce xxxxxxxx xxxxxx xx xx xxxxxxxxxxx; xxxx xxxxxxx xx xxxxxxxxxxxxxx poplatku xxxxxxxxxx jeho osud.12
Čl. 9
Xxxxxxxxx xxxxxxxxxx
Xxxxxxx xx xxxxxx xxxxxxx vyhláška x. 3/2016 x xxxxxxx xxxxxxxx xx xxx 15.12.2016.
Xx. 10
Účinnost
Tato xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxx po xxx vyhlášení.
Ing. Jiří Xxxxx, XXx.
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Xxx. Xxxx Xxxxx
xxxxxxxx xxxxxxxxx
Xxxxxxxx xx xxxxxx desce xxx: ……………………….
Xxxxxxx z úřední xxxxx xxx: …………………………….
Xxxxxxx x xxxxxx závazné xxxxxxxx č. 1/2021,
x xxxxxxx xxxxxxxx za xxxxxxx xxxxxxxxx xxxxxxxxxxxx
Xxxxxxxx xxxxxxxxxxxxx veřejného xxxxxxxxxxxx xxx xx. 3 xxxxxxxx:
1. Xxxxxxxxxxx xxxxx, xxxxxxx x xxxxxxxx:
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Nálepkova |
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2. Veřejná zeleň Xxxxxxxxxx (x. x. x. 2807/3 x. x. Xxxxxxxx), Xxxxxxxxx xxxxx (x. p. x. 424/1, 425/1 x. x. Xxxxxxxx), xxxx x kina Xxxxxxx (x. p. x. 1233 x. x. Podmokly), X Xxxxx (x. 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 x 2345 x. ú. Xxxxx) x ostatní xxxxxxx xxxxx x. x. Xxxxx, x. x. Xxxxx-Xxxxx Xxxxx, x. x. Boletice xxx Labem, k. x. Březiny x Xxxxxx, x. x. Xxxxxxxx a k. x. Xxxxx.
3. Zpevněné xxxx ozeleněné xxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxx, Billa (x. x. č. 182/1 x. x. Xxxxx), Xxxxxxxx (p. x. x. 821/3 k. x. Xxxxxxxx).
4. Parkoviště „Xxxxxxxx“ x Děčíně X (x. x. x. 167/1 x. x. Xxxxx), xxxxxxxxxx x Děčíně XX -Xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx a xxxxxxxxxxx xxxxxx (x. x. x. 403/4 x. x. Xxxxxxxx), xxxxxxxx xxxxxx xx xxxxxxxxxx xxxxx xx. Xxxxxxxxx (x. p. x. 33/3, 33/9 x. x. Xxxxx), ul. Xxxxx (p. x. x. 3719/4 x. x. Xxxxxxxx), u xxxxxxx xxxxxxxx (neoplocená xxxx x. p. x. 2540/3 x. x. Děčín).
5. Tržnice xx „Xxxxxx xxx.“ xx x.x.x. 867/2, x.x. Xxxxxxxx.
6. Xxxxx xxxxx „Xxx xxxxxxx“ xx x.x.x. 894, 895 x 963/2, x.x. Xxxxxxxx.
1 §15 odst. 1 zákona o xxxxxxxx xxxxxxxxxx
2 §4 xxxx. 1 xxxxxx x xxxxxxxx poplatcích
3 §4 xxxx. 2 xxxxxx x místních xxxxxxxxxx
4 §14x xxxx. 2 xxxxxx o xxxxxxxx xxxxxxxxxx
5 §14a xxxx. 3 xxxxxx x xxxxxxxx poplatcích
6 §14x xxxx. 4 xxxxxx o xxxxxxxx xxxxxxxxxx
7 §14a xxxx. 5 xxxxxx o xxxxxxxx xxxxxxxxxx
8 §4 xxxx. 1 xxxxxx x xxxxxxxx xxxxxxxxxx
9 xxxxxxxxxx xxxxxxxx xxxxx: xx vymezené xxxxx, xx kterém se xxxxxxxxxxx prodej xxxxx xx xxxxxxxxxx zařízeních xx stejném sortimentu xxxx x provozovně xxxxxxx x tomuto xxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx x. 183/2006 Sb., x xxxxxxx xxxxxxxxx a xxxxxxxxx xxxx (xxxxxxxx xxxxxx) xx xxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxx předsunuté xxxxxxxx xxxxx funkčně souvisí. Xxxxxxxxxx prodejní xxxxx xx zřizováno v xxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx x xxxx mít xxxxxxxx xxxxxxxxxxxxx.
10 §14x xxxx. 6 xxxxxx x xxxxxxxx xxxxxxxxxx
11 §11 xxxx. 1 xxxxxx o xxxxxxxx xxxxxxxxxx
12 §11 odst. 3 xxxxxx x xxxxxxxx poplatcích