Levies for Municipal Waste and Small Construction Waste

Conditions and method

The Capital drafted the conditions, methods and other policies for collecting the levy in the generally binding ordinance No. 13/2012 of 13 December 2012 on the Local Levy for Municipal Waste and Small Construction Waste, and its later amendments.

Which activities are included in the levy?

The local levy for municipal waste and small construction waste is payable for:

• mixed municipal waste management activities
• management of bio-degradable municipal waste activities
• separated collection of municipal waste not covered by extended responsibility of manufacturers
• costs raising from inconsistent sorting of collected separated municipal waste not covered by extended responsibility of manufacturers
• costs in excess of usual costs under a special regulation

The levy is paid by the levy payer, who can be:

1. An individual who is authorised to use or is using an apartment, non-residential property, land structure or part thereof, or a property that is not a building, or a garden, vineyard, orchard, permanent grassland in the territory of the Capital for a purpose other than doing business, land in the built-up area of the Capital, except for forest land and land registered in the land registry as a body of water (hereinafter referred to as "property")
2. A legal entity who is authorised to use or is using a property located in the territory of the Capital city for a purpose other than doing business
3. An entrepreneur who is entitled to use or is using a property located in the territory of the Capital for the purpose of doing business.

The levy payor has the liability to collect and pay the calculated levy to the tax administrator. This liability lies with:

• The property owner; if the property is in joint ownership by several co-owners or, if the property is an apartment building block, the levy is collected and liability of payment lies with a representative or an administrator appointed by the joint owners, if this representative or administrator agrees to do so
• An administrator, if the owner of the property is the state, self-governing region or a municipality.

The levy payor and the payer may agree in writing that the levy will be paid directly to the Levy Administrator by the levy payor; the levy payer is liable for the payment of the levy to the levy manager.