Amendment to the Local Taxes and Local Fees Act
On 1st November 2022, the amendment to Act No. 582/2004 Coll., on Local Taxes and Local Fee for Municipal Waste and Small Construction Waste, as amended, took effect.
The aim of the amendment is to introduce a legislative framework for the determination of the local fee for municipal and small construction waste, the collection of which is carried out by weighing on the collection vehicle when emptying the collection container. Until now, municipalities have only been able to set the fee in two ways, either as a flat rate (per person per day), or for bulk collection.
The actual decision on the method of determining the local municipal waste fee will be at the discretion of the municipality. The municipality shall determine the rate of the fee in accordance with the established system of collection of municipal waste and small construction waste as follows:
- flat fee per person per calendar day, or per person per calendar year,
- fee for unweighted bulk collection of municipal waste and small construction waste,
- fee for unweighted bulk collection of municipal waste,
- fee for weighted bulk collection of small construction waste,
- fee for weighted bulk collection of municipal waste.
A municipality may have a different system of municipal waste collection and different determination of fees for its territory, a part of the municipality or for certain types of taxpayers.
