Hat\u00e1lyos: 2025. 01. 01<\/p>\n\n\n\n
Mez\u0151zombor K\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzat\u00e1nak K\u00e9pvisel\u0151-test\u00fclete a helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9ny 1. \u00a7 (1) bekezd\u00e9s<\/a>\u00e9ben, 39\/C. \u00a7<\/a>-\u00e1ban kapott felhatalmaz\u00e1s alapj\u00e1n, Magyarorsz\u00e1g helyi \u00f6nkorm\u00e1nyzatair\u00f3l sz\u00f3l\u00f3 2011. \u00e9vi CLXXXIX. t\u00f6rv\u00e9ny 13. \u00a7 (1) bekezd\u00e9s 13. pont<\/a>j\u00e1ban meghat\u00e1rozott feladatk\u00f6r\u00e9ben elj\u00e1rva a k\u00f6vetkez\u0151ket rendeli el:<\/p>\n\n\n\n 1.\u2005\u00a7<\/strong> Az \u00d6nkorm\u00e1nyzat az al\u00e1bbi ad\u00f3k bevezet\u00e9s\u00e9t rendeli el:<\/p>\n\n\n\n a) kommun\u00e1lis ad\u00f3<\/p>\n\n\n\n b) \u00e9p\u00edtm\u00e9nyad\u00f3<\/p>\n\n\n\n c) telekad\u00f3<\/p>\n\n\n\n d) idegenforgalmi ad\u00f3<\/p>\n\n\n\n e) helyi ipar\u0171z\u00e9si ad\u00f3<\/p>\n\n\n\n 2.\u2005\u00a7<\/strong> (1)1<\/sup> A kommun\u00e1lis ad\u00f3 m\u00e9rt\u00e9ke az ad\u00f3 alapj\u00e1t k\u00e9pez\u0151 ad\u00f3t\u00e1rgyakra 12000 Ft\/\u00e9v.<\/p>\n\n\n\n (2) Mentes az ad\u00f3 al\u00f3l:<\/p>\n\n\n\n a) a mag\u00e1nszem\u00e9ly tulajdon\u00e1ban \u00e1ll\u00f3 nem lak\u00e1s c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00fclet, \u00e9p\u00fcletr\u00e9sz,<\/p>\n\n\n\n b) sz\u00fcks\u00e9glak\u00e1s.<\/p>\n\n\n\n 3.\u2005\u00a7<\/strong> (1) Az \u00e9p\u00edtm\u00e9nyad\u00f3 alapja az ad\u00f3k\u00f6teles \u00e9p\u00edtm\u00e9ny n\u00e9gyzetm\u00e9terben sz\u00e1m\u00edtott hasznos alapter\u00fclete.<\/p>\n\n\n\n (2)2<\/sup> Az ad\u00f3 m\u00e9rt\u00e9ke 1200 Ft\/m2\/\u00e9v.<\/p>\n\n\n\n (3) Mentes az ad\u00f3 al\u00f3l:<\/p>\n\n\n\n a) a mag\u00e1nszem\u00e9ly tulajdon\u00e1ban \u00e1ll\u00f3 lak\u00e1s c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00fclet, \u00e9p\u00fcletr\u00e9sz,<\/p>\n\n\n\n b) a mag\u00e1nszem\u00e9ly tulajdon\u00e1ban lev\u0151 1 db g\u00e9pj\u00e1rm\u0171t\u00e1rol\u00f3.<\/p>\n\n\n\n 4.\u2005\u00a7<\/strong> (1) A telekad\u00f3 alapja az ad\u00f3k\u00f6teles telek m2 -ben meghat\u00e1rozott ter\u00fclete.<\/p>\n\n\n\n (2)3<\/sup> Az ad\u00f3 m\u00e9rt\u00e9ke 400 Ft\/m2\/\u00e9v.<\/p>\n\n\n\n 5.\u2005\u00a7<\/strong> (1) Az idegenforgalmi ad\u00f3 alapja a megkezdett vend\u00e9g\u00e9jszak\u00e1k sz\u00e1ma.<\/p>\n\n\n\n (2) Az ad\u00f3 m\u00e9rt\u00e9ke szem\u00e9lyenk\u00e9nt \u00e9s vend\u00e9g\u00e9jszak\u00e1nk\u00e9nt 300 Ft.<\/p>\n\n\n\n 6.\u2005\u00a7<\/strong> Az ipar\u0171z\u00e9si ad\u00f3 \u00e9ves m\u00e9rt\u00e9ke<\/p>\n\n\n\n a) \u00e1lland\u00f3 jelleggel v\u00e9gzett ipar\u0171z\u00e9si tev\u00e9kenys\u00e9g eset\u00e9n az ad\u00f3alap 2 %-a,<\/p>\n\n\n\n b) ideiglenes jelleggel v\u00e9gzett ipar\u0171z\u00e9si tev\u00e9kenys\u00e9g eset\u00e9n napt\u00e1ri naponk\u00e9nt 5.000.-Ft.<\/p>\n\n\n\n 7.\u2005\u00a7<\/strong> Hat\u00e1ly\u00e1t veszti Mez\u0151zombor K\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzata k\u00e9pvisel\u0151-test\u00fclet\u00e9nek 11\/2010.(XII.14.) \u00e9s 8\/2015. (VIII.18.), valamint 9\/2015.(VIII.18.) \u00f6nkorm\u00e1nyzati rendelet<\/a>e.<\/p>\n\n\n\n 8.\u2005\u00a7<\/strong> Ez a rendelet 2023. janu\u00e1r 1-j\u00e9n l\u00e9p hat\u00e1lyba.<\/p>\n","protected":false},"excerpt":{"rendered":" A helyi ad\u00f3kr\u00f3l Hat\u00e1lyos: 2025. 01. 01 Mez\u0151zombor K\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzat\u00e1nak K\u00e9pvisel\u0151-test\u00fclete a helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9ny 1. \u00a7…<\/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-864","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mezozombor.hu\/index.php?rest_route=\/wp\/v2\/pages\/864","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=864"}],"version-history":[{"count":1,"href":"https:\/\/mezozombor.hu\/index.php?rest_route=\/wp\/v2\/pages\/864\/revisions"}],"predecessor-version":[{"id":865,"href":"https:\/\/mezozombor.hu\/index.php?rest_route=\/wp\/v2\/pages\/864\/revisions\/865"}],"wp:attachment":[{"href":"https:\/\/mezozombor.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}