{"id":750,"date":"2025-06-12T16:06:56","date_gmt":"2025-06-12T16:06:56","guid":{"rendered":"https:\/\/mezozombor.hu\/?page_id=750"},"modified":"2025-06-12T16:06:56","modified_gmt":"2025-06-12T16:06:56","slug":"mezozombor-kozseg-kepviselo-testuletenek-8-2015viii-18-onkormanyzat-rendelete","status":"publish","type":"page","link":"https:\/\/mezozombor.hu\/?page_id=750","title":{"rendered":"Mez\u0151zombor k\u00f6zs\u00e9g k\u00e9pvisel\u0151 test\u00fclet\u00e9nek 8\/2015(VIII.18.) \u00f6nkorm\u00e1nyzat rendelete"},"content":{"rendered":"\n

Az idegenforgalmi ad\u00f3r\u00f3l, az \u00e9p\u00edtm\u00e9nyad\u00f3r\u00f3l \u00e9s a telekad\u00f3r\u00f3l sz\u00f3l\u00f3 11\/2010.(XII.14.) \u00f6nkorm\u00e1nyzati rendelet m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l \u00e9s kieg\u00e9sz\u00edt\u00e9s\u00e9r\u0151l<\/h2>\n\n\n\n

 Hat\u00e1lyos: 2015. 09. 01<\/h3>\n\n\n\n

Mez\u0151zombor k\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzata<\/strong><\/p>\n\n\n\n

8\/2015. (VIII. 18.) \u00f6nkorm\u00e1nyzat rendelete<\/strong><\/p>\n\n\n\n

az idegenforgalmi ad\u00f3r\u00f3l, az \u00e9p\u00edtm\u00e9nyad\u00f3r\u00f3l \u00e9s a telekad\u00f3r\u00f3l sz\u00f3l\u00f3 11\/2010. (XII.14.)<\/strong><\/p>\n\n\n\n

\u00f6nkorm\u00e1nyzati rendelet m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l \u00e9s kieg\u00e9sz\u00edt\u00e9s\u00e9r\u0151l<\/strong><\/p>\n\n\n\n

Mez\u0151zombor k\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzata K\u00e9pvisel\u0151-test\u00fclete az Alapt\u00f6rv\u00e9ny 32. cikk (1) bek. a.) \u00e9s h.) pontjaiban meghat\u00e1rozott feladatk\u00f6r\u00e9ben elj\u00e1rva, Magyarorsz\u00e1g helyi \u00f6nkorm\u00e1nyzatair\u00f3l sz\u00f3l\u00f3 2011. \u00e9vi CLXXXIX. t\u00f6rv\u00e9ny 13. \u00a7 (1) bek. 13. pontj\u00e1ban \u00e9s a helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9ny (tov\u00e1bbiakban: Htv.) 1. \u00a7 (1) bek., a 4. \u00a7. a.) valamint az 5. \u00a7 a.) pontjaiban kapott felhatalmaz\u00e1s alapj\u00e1n az idegenforgalmi ad\u00f3r\u00f3l, az \u00e9p\u00edtm\u00e9nyad\u00f3r\u00f3l \u00e9s a telekad\u00f3r\u00f3l sz\u00f3l\u00f3 11\/2010. (XII.14.) \u00f6nkorm\u00e1nyzati rendelet\u00e9t ( a tov\u00e1bbiakban: R) az al\u00e1bbiak szerint m\u00f3dos\u00edtja \u00e9s eg\u00e9sz\u00edti ki:<\/p>\n\n\n\n

    \n
  1. \u00a7<\/strong><\/li>\n\n\n\n
  2. Az R. 2. \u00a7. (2) bek. az al\u00e1bbiak szerint m\u00f3dosul:<\/li>\n<\/ol>\n\n\n\n

    \u201eAz ad\u00f3 alapja a Htv. 32. \u00a7. a.) pontja 1. megjel\u00f6l\u00e9se szerint a megkezdett vend\u00e9g\u00e9jszak\u00e1k sz\u00e1ma.\u201d<\/p>\n\n\n\n

      \n
    1. Az R. 2. \u00a7. (3) bekezd\u00e9se az al\u00e1bbiak szerint m\u00f3dosul:<\/li>\n<\/ol>\n\n\n\n

      \u201e Az ad\u00f3 m\u00e9rt\u00e9ke a Htv. 6.\u00a7 c.) pontja, valamint 33. \u00a7 a.) pontja alapj\u00e1n szem\u00e9lyenk\u00e9nt \u00e9s vend\u00e9g\u00e9jszak\u00e1nk\u00e9nt 300 Forint. \u201e<\/p>\n\n\n\n

        \n
      1. \u00a7<\/strong><\/li>\n\n\n\n
      2. Az R. 3. \u00a7. (3) bek. az al\u00e1bbiak szerint m\u00f3dosul:<\/li>\n<\/ol>\n\n\n\n

        \u201e Mentes az ad\u00f3 al\u00f3l:<\/p>\n\n\n\n

          \n
        1. a mag\u00e1nszem\u00e9lyek tulajdon\u00e1ban, haszn\u00e1lat\u00e1ban l\u00e9v\u0151 lak\u00e1s,<\/li>\n\n\n\n
        2. a mag\u00e1nszem\u00e9lyek tulajdon\u00e1ban, haszn\u00e1lat\u00e1ban \u00e1ll\u00f3, k\u00fclter\u00fcleti ingatlanon l\u00e9v\u0151 12 n\u00e9gyzetm\u00e9tert meg nem halad\u00f3 \u00e9p\u00edtm\u00e9ny,<\/li>\n\n\n\n
        3. a mag\u00e1nyszem\u00e9ly \u00e1ltal haszn\u00e1lt gazdas\u00e1gi \u00e9p\u00fclet, g\u00e9pj\u00e1rm\u0171 t\u00e1rol\u00e1s\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00edtm\u00e9ny.<\/li>\n\n\n\n
        4. Az R. 3. \u00a7-a az al\u00e1bbi (3\/A. ) bekezd\u00e9ssel eg\u00e9sz\u00fcl ki:<\/li>\n<\/ol>\n\n\n\n

          \u201eAmennyiben a Htv. rendelkez\u00e9sei \u00e9rtelm\u00e9ben az ad\u00f3 alanya v\u00e1llalkoz\u00f3, \u00fagy a (3) bekezd\u00e9sben meg\u00e1llap\u00edtott mentess\u00e9g nem alkalmazhat\u00f3.\u201d<\/p>\n\n\n\n

          3.\u00a7<\/strong><\/p>\n\n\n\n

          (1) Az R. 4. \u00a7 (4) bekezd\u00e9se az al\u00e1bbiak szerint m\u00f3dosul:<\/p>\n\n\n\n

          \u201eMentes az ad\u00f3 al\u00f3 megfizet\u00e9se al\u00f3l  a mag\u00e1nyszem\u00e9ly tulajdon\u00e1ban l\u00e9v\u0151 telek. A mentess\u00e9get \u00e9lvez\u0151 ad\u00f3alany mentes a bevall\u00e1si k\u00f6telezetts\u00e9g teljes\u00edt\u00e9se al\u00f3l is.\u201d<\/p>\n\n\n\n

          (2)Az R. 4. \u00a7-a az al\u00e1bbi (5) bekezd\u00e9ssel eg\u00e9sz\u00fcl ki:<\/p>\n\n\n\n

          \u201eAmennyiben a Htv. rendelkez\u00e9sei \u00e9rtelm\u00e9ben az ad\u00f3 alanya v\u00e1llalkoz\u00f3, \u00fagy a (4) bekezd\u00e9sben meg\u00e1llap\u00edtott mentess\u00e9g nem alkalmazhat\u00f3.\u201d<\/p>\n\n\n\n

          4.\u00a7<\/strong><\/p>\n\n\n\n

          Ez a rendelet 2015. szeptember 1. napj\u00e1n l\u00e9p hat\u00e1lyba.<\/p>\n\n\n\n

          Rad\u00f3 B\u00e9la                                                      Ole\u00e1rn\u00e9 dr. K\u00e1das Marianna<\/p>\n\n\n\n

          polg\u00e1rmester                                                   C\u00edmzetes f\u0151jegyz\u0151<\/p>\n\n\n\n

          Mell\u00e9kletek<\/h1>\n\n\n\n

          rendelet<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

          Az idegenforgalmi ad\u00f3r\u00f3l, az \u00e9p\u00edtm\u00e9nyad\u00f3r\u00f3l \u00e9s a telekad\u00f3r\u00f3l sz\u00f3l\u00f3 11\/2010.(XII.14.) \u00f6nkorm\u00e1nyzati rendelet m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l \u00e9s kieg\u00e9sz\u00edt\u00e9s\u00e9r\u0151l  Hat\u00e1lyos: 2015. 09. 01 Mez\u0151zombor…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-750","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mezozombor.hu\/index.php?rest_route=\/wp\/v2\/pages\/750","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mezozombor.hu\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mezozombor.hu\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mezozombor.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mezozombor.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=750"}],"version-history":[{"count":1,"href":"https:\/\/mezozombor.hu\/index.php?rest_route=\/wp\/v2\/pages\/750\/revisions"}],"predecessor-version":[{"id":751,"href":"https:\/\/mezozombor.hu\/index.php?rest_route=\/wp\/v2\/pages\/750\/revisions\/751"}],"wp:attachment":[{"href":"https:\/\/mezozombor.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}