LOCAL CHARGES FOR USE OF PUBLIC INFRASTRUCTURE
DRUSKININKAI MUNICIPALITY COUNCIL
ON LOCAL CHARGES FOR USE OF PUBLIC INFRASTRUCTURE IN DRUSKININKAI RESORT
29th April 2011 No. T1-46
In accordance with the Article 16 part 4 of the Law on Local Self-Government of Republic of Lithuania, the Article’s 11 part 1, point 11 and Article 12 of the Law of Tolls, Municipality council decides:
1. to establish a local fee for the use of public infrastructure in the resort of Druskininkai from 1st June 2011.
2. to approve the regulations of local charges for the use of public infrastructure in the resort of Druskininkai (attached).
3. to set 100 per cent exemption of local charges for the use of public infrastructure in the resort of Druskininkai for the charge payers who were provided with accommodation services:
3.1. patients whose medical rehabilitation services are paid by the Compulsory Health Insurance Fund;
3.2. children under 7 years old;
3.3. children under 18 years old who come for treatments to the branch of Public institution Vilnius University Children's Hospital health centre “Saulute” or Public institution sanatorium “Belorus”.
4. Local charges for the use of public infrastructure in Druskininkai can be returned if the person has paid more than it is stated in the declaration of the local charges or it has been incorrectly calculated or the person has been surcharged.
Municipality Mayor Ričardas Malinauskas
Druskininkai Municipality Council
29th April 2011 decision No. T1-46
REGULATIONS OF LOCAL CHARGES FOR THE USE OF PUBLIC INFRASTRUCTURE IN DRUSKININKAI RESORT
I. GENERAL PROVISIONS
1. Local charge for the use of public resort facilities (hereinafter - local charge) is introduced according to the Law of Local Self-Government of the Republic of Lithuania, the Law of Charges of the Republic of Lithuania, Tourism Law of the Republic of Lithuania and the Budget Structure Law.
2. Regulations of local charges for use of the resort's public facilities can be approved and amended by Druskininkai municipality council in its decision.
II. BASIC CONCEPTS
3. Local charge is the charge for the use of public infrastructure in the resort of Druskininkai, established by Druskininkai municipality council and valid in Druskininkai resort only.
4. Druskininkai resort area is the town of Druskininkai that has a status of the resort according to the Law of Administrative units and their boundaries in the territory of the Republic of Lithuania.
5. Accommodation recipient is any individual who comes to Druskininkai resort and receives at least one accommodation service, regardless of customer service.
6. Accommodation service provider - an individual or a legal person who provides hotel accommodation or special type accommodation services.
7. Local charges payer is a provider of accommodation services.
8. Hotel style accommodation services are accommodation services provided by hotels, motels, guest houses.
9. Special type accommodation services are accommodation services provided by the health centres, rehabilitation centers, campsites, tourism centres, rest houses, youth hostels, individuals who have purchased business licenses (and provide services numbered 55.20, 55.30, and 55.90) or individuals who have registered independent activities, and other providers of special accommodation services.
10. Other terms used in these regulations correspond to the terms used in the Laws of Charges, Tourism and other legislation of the Republic of Lithuania regulating establishment and administration of charges.
III. AMOUNT OF LOCAL CHARGES
11. Local charge is calculated on the number of accommodation nights provided to beneficiaries.
12. Local charge is 2 Litas payment for an overnight stay.
IV. ORDER OF LOCAL CHARGE ESTIMATION AND PAYMENT
13. In order to estimate a local charge the declaration (Annex No.1) is filled in.
14. Declaration is filled in by the local charge payer, in accordance with the procedure of Declaration (Annex No.2) filling.
15. Declaration form can be obtained in the Finances and accounting Department of the Municipality administration or found at the website http://www.druskininkai.lt
16. The charge period is one calendar month for which the local charge is calculated and paid.
17. The declaration must be submitted in writing for the charge period at the end of the month till the 15th day of the next month. Local charge payer is responsible for the correctness of the declaration submitted according to the Law.
18. Local fee must be paid by the end of taxing period up to the 25th day of next month.
19. Local fee is paid in Litas to the account of Druskininkai Municipality Administration which is indicated in the local toll declaration.
20. Failure of the declaration does not exempt from the obligation to pay a local fee on time.
IV. LOCAL CHARGES DEBT
21. Outstanding local tax levies from the local tax payer is recovered in accordance with the laws of the Republic of Lithuania, including extra-judicial and judicial recovery of debts, using the services of debt collection companies and bailiffs, when the debtor covers the court, agency, attorney, bailiff and other expenses.
V. LOCAL CHARGES ACCOUNTING
22. Local charge collection and its accounting is managed by Druskininkai Municipality Administration according to the laws of the Republic of Lithuania.
VI. LOCAL CHARGES COLLECTION CONTROL
23. Local control of the toll collection is controlled by Municipality Control and audit department.
VII. LOCAL CHARGES PAYER RIGHTS, DUTIES AND RESPONSIBILITIES
24. Local charge payer providing information on accommodation prices have to inform a recipient of accommodation services about the local charge established in Druskininkai resort.
25. Local toll payer must keep separate accounts of the local charges; keep records of the local charges collection properly and save them.
26. Local charge payer has the right to revise the charge declaration. The adjustment period is 3 months. The Declaration is adjusted:
26.1. when revised Declaration of the reporting period is provided;
26.2. when revised Declaration of the previous period is provided, but in provided declaration of reporting period, arrears or overpayment resulting from adjustment are stated.
27. Together with the revised Declaration, an explanatory letter stating the reasons for the adjustment is provided.
28. Local charge payer must provide timely Declarations of local charge and pay the estimated local tax.
29. Local charge payer is required to allow Municipality Control and audit department to carry out the calculation of the local toll-spot inspection on demand or provide all the information necessary to levy a local accounting and control.
30. In case Municipality Control and the audit department find inaccuracies of the previous fiscal period’s data, the local charge payer must correct the mistakes and pay the arrears during a month.
31. Local charge payer, missing declaration or submitting incorrect declaration of the local charge, and not paying local charge on time, violate these regulations and is responsible according to the laws of the Republic of Lithuania
VIII. LOCAL CHARGES REBATE
32. The local charge rebate may be refunded to the charge payer, if the local charge payer gives a reasoned request.
33. A request for return of the local fee must be submitted to Municipality administration within three months of the requested return date of excess charges payment.
34. The decision of the local toll rebate is made by the Director of Municipality Administration considering the conclusions and suggestions of the Commission that examines requests of individuals and legal entities.
35. Local charge payer is informed about the decision taken according to the period set by the Lithuanian public administration law.
IX. LOCAL CHARGE EXEMPTION
36. The exemptions established by the decision of Municipality council.
X. FINAL PROVISIONS
37. Local charge administrative actions of Druskininkai municipality not covered by these Regulations shall be carried out in accordance with the laws of the Republic of Lithuania and other legislation of local charge administration.