{"id":33231,"date":"2020-01-29T09:46:58","date_gmt":"2020-01-29T08:46:58","guid":{"rendered":"https:\/\/www.praha7.cz\/?page_id=33231"},"modified":"2025-01-16T11:26:23","modified_gmt":"2025-01-16T10:26:23","slug":"mistni-poplatek-z-pobytu","status":"publish","type":"page","link":"https:\/\/www.praha7.cz\/potrebuji-zaridit\/mistni-poplatky\/mistni-poplatek-z-pobytu\/","title":{"rendered":"M\u00edstn\u00ed poplatek z pobytu"},"content":{"rendered":"

[perex]<\/p>\r\n

M\u00edstn\u00ed poplatek z pobytu nahradil od 1. 1. 2020 poplatek za l\u00e1ze\u0148sk\u00fd nebo rekrea\u010dn\u00ed pobyt a poplatek z ubytovac\u00ed kapacity. Jedn\u00e1 se o poplatek adresovan\u00fd ubytovan\u00fdm host\u016fm star\u0161\u00edm 18 let, kte\u0159\u00ed jsou ubytov\u00e1ni maxim\u00e1ln\u011b 60 noc\u00ed u jednoho ubytovatele a nejsou v obci p\u0159ihl\u00e1\u0161eni. K jeho vyb\u00edr\u00e1n\u00ed a evidenci jsou ov\u0161em povinni poskytovatel\u00e9 ubytov\u00e1n\u00ed a to nez\u00e1visle na za\u0159\u00edzen\u00ed ubytov\u00e1n\u00ed (penzion, byt, ateli\u00e9r, zahrada\u2026) \u010di pr\u00e1vn\u00edm titulu pobytu (pron\u00e1jem, n\u00e1jem\u2026). Poplatek je zam\u011b\u0159en na kr\u00e1tkodob\u00e9 pobyty, kter\u00e9 maj\u00ed v praxi vesm\u011bs rekrea\u010dn\u00ed a turistickou povahu, nicm\u00e9n\u011b nen\u00ed v\u00e1z\u00e1n na konkr\u00e9tn\u00ed \u00fa\u010del pobytu.<\/p>\r\n

[\/perex]<\/p>\r\n

KDE VY\u0158\u00cdD\u00cdM<\/strong><\/span><\/h4>\r\n

\n
\n\t\t
\n
\n

Kontakt<\/h4>\n \n \u00da\u0159ad m\u011bstsk\u00e9 \u010d\u00e1sti Praha 7\n <\/span>
\n \n Odbor ekonomick\u00fd - odd\u011blen\u00ed m\u00edstn\u00edch poplatk\u016f\n <\/span>
\n \n U Pr\u016fhonu 1338\/38\n <\/span>
\n \n Praha 7\n <\/span>
\n \n \n <\/div>\n <\/div>\n <\/div>\n<\/div><\/p>\r\n

\n

\n\t
\n\t\t
\n\t\t\t

\u00da\u0159edn\u00ed hodiny \u00da\u0159adu M\u010c Praha 7<\/h3>\n\t\t<\/div>\n\t<\/div>\n\t\t
\n\t\t\t
\n\t\t\t\tpond\u011bl\u00ed a st\u0159eda<\/span>\n\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t7.30\u201312.00<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t
\n\t\t\t\t\t\t13.00\u201318.00<\/span>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t
\n\t\t\t
\n\t\t\t\t\u00fater\u00fd, \u010dtvrtek a p\u00e1tek<\/span>\n\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\tpo p\u0159edchoz\u00ed domluv\u011b \/ po objedn\u00e1n\u00ed<\/span>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t
\n\t\t
\n\t\t\t\n\t\t<\/div>\t\n\t<\/div>\n<\/div><\/p>\r\n

\n\t
\n\t\t
\n\t\t\t
\n\t\t\t\t

Pehlov\u00e1 Ilona<\/h3>\n\t\t\t\tsamostatn\u00e1 referentka m\u00edstn\u00edho poplatku z pobytu<\/span>
\n\t\t\t\tdve\u0159e 4.11<\/span>
\n\t\t\t\t\n gsm. +420770112902<\/a><\/span>
\n\t\t\t\tpehlovai@praha7.cz<\/a>
\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/p>\r\n
\r\n

M\u00edstn\u00ed poplatek z pobytu se \u0159\u00edd\u00ed \u00a7 3 z\u00e1kona \u010d. 565\/1990 Sb., o m\u00edstn\u00edch poplatc\u00edch<\/span><\/strong><\/a>, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201ez\u00e1kon o m\u00edstn\u00edch poplatc\u00edch\u201c) a Obecn\u011b z\u00e1vaznou vyhl\u00e1\u0161kou \u010d. 18\/2019 Sb. hl. m. Prahy, o m\u00edstn\u00edm poplatku z pobytu<\/a><\/span><\/strong>, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eobecn\u011b z\u00e1vazn\u00e1 vyhl\u00e1\u0161ka\u201c). \u0158\u00edzen\u00ed ve v\u011bcech tohoto poplatku upravuje z\u00e1kon \u010d. 280\/2009 Sb., da\u0148ov\u00fd \u0159\u00e1d<\/a><\/span><\/strong>, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eda\u0148ov\u00fd \u0159\u00e1d\u201c).<\/p>\r\n

P\u0159edm\u011btem poplatku<\/strong>\u00a0je \u00faplatn\u00fd pobyt trvaj\u00edc\u00ed nejv\u00fd\u0161e 60 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch dn\u016f u jednotliv\u00e9ho poskytovatele pobytu.<\/p>\r\n

Poplatn\u00edkem poplatku<\/strong>\u00a0je osoba, kter\u00e1 v\u00a0obci nen\u00ed p\u0159ihl\u00e1\u0161ena.<\/p>\r\n

Pl\u00e1tcem poplatku<\/strong>\u00a0je poskytovatel \u00faplatn\u00e9ho pobytu. Pl\u00e1tce je povinen vybrat poplatek od poplatn\u00edka.<\/p>\r\n

Sazba poplatku<\/strong> \u010din\u00ed 50 K\u010d<\/strong> za osobu a ka\u017ed\u00fd zapo\u010dat\u00fd den pobytu, s\u00a0v\u00fdjimkou dne po\u010d\u00e1tku pobytu (tzn. osoba\/noc).<\/p>\r\n

\r\n

OHLA\u0160OVAC\u00cd POVINNOST<\/span><\/h4>\r\n

Ve stanoven\u00e9 lh\u016ft\u011b dle \u00a7 4 odst. 1<\/strong> obecn\u011b z\u00e1vazn\u00e9 vyhl\u00e1\u0161ky<\/a><\/span> je pl\u00e1tce poplatku povinen splnit ohla\u0161ovac\u00ed povinnost pod\u00e1n\u00edm ohl\u00e1\u0161en\u00ed k\u00a0zaevidov\u00e1n\u00ed (lze pou\u017e\u00edt formul\u00e1\u0159 Ohl\u00e1\u0161en\u00ed k\u00a0m\u00edstn\u00edmu poplatku z\u00a0pobytu<\/a>), tj. ohl\u00e1sit spr\u00e1vci poplatku \u00fadaje vymezen\u00e9 ustanoven\u00edm \u2013 viz \u00a7 4 odst. 2<\/strong> obecn\u011b z\u00e1vazn\u00e9 vyhl\u00e1\u0161ky<\/a>.<\/span><\/p>\r\n

Po zaevidov\u00e1n\u00ed k m\u00edstn\u00edmu poplatku z pobytu, bude pl\u00e1tci p\u0159id\u011blen variabiln\u00ed symbol pro jeho identifikaci a platby poplatku.<\/strong><\/p>\r\n


\r\nLH\u016eTY PRO POD\u00c1N\u00cd OHL\u00c1\u0160EN\u00cd<\/span><\/h4>\r\n

\u00a7 4 odst. 1<\/strong> obecn\u011b z\u00e1vazn\u00e9 vyhl\u00e1\u0161ky<\/a><\/span><\/p>\r\n

Pl\u00e1tce je povinen podat spr\u00e1vci poplatku ohl\u00e1\u0161en\u00ed<\/strong> ve lh\u016ft\u011b do 30 dn\u016f ode dne zah\u00e1jen\u00ed ubytovac\u00ed \u010dinnosti.<\/strong><\/p>\r\n

Ukon\u010den\u00ed<\/strong> t\u00e9to \u010dinnosti pl\u00e1tce ohl\u00e1s\u00ed spr\u00e1vci poplatku ve lh\u016ft\u011b 15 dn\u016f<\/strong> (lze pou\u017e\u00edt formul\u00e1\u0159 Odhl\u00e1\u0161en\u00ed z\u00a0evidence poplatku<\/a>).<\/p>\r\n

Do 15 dne<\/strong> ka\u017ed\u00e9ho n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce je pl\u00e1tci doporu\u010deno podat m\u011bs\u00ed\u010dn\u00ed vy\u00fa\u010dtov\u00e1n\u00ed formou hl\u00e1\u0161en\u00ed<\/strong> (viz formul\u00e1\u0159 Hl\u00e1\u0161en\u00ed k\u00a0m\u00edstn\u00edmu poplatku z\u00a0pobytu<\/a>).<\/p>\r\n

Dojde-li ke zm\u011bn\u011b \u00fadaj\u016f<\/strong> uveden\u00fdch v\u00a0ohl\u00e1\u0161en\u00edch, je pl\u00e1tce povinen tyto zm\u011bny ozn\u00e1mit spr\u00e1vci poplatku do 15 dn\u016f ode dne, kdy nastaly<\/strong>.<\/p>\r\n

SANKCE P\u0158I NEDODR\u017dEN\u00cd OHLA\u0160OVAC\u00cd POVINNOSTI<\/span><\/strong><\/span><\/p>\r\n

Za nespln\u011bn\u00ed ohla\u0161ovac\u00ed povinnosti ve lh\u016ft\u011b stanoven\u00e9 obecn\u011b z\u00e1vaznou vyhl\u00e1\u0161kou je spr\u00e1vce poplatku opr\u00e1vn\u011bn ulo\u017eit pokutu za nespln\u011bn\u00ed povinnosti nepen\u011b\u017eit\u00e9 povahy do v\u00fd\u0161e 500.000 K\u010d (dle \u00a7 247a odst. 1 p\u00edsm. a)<\/strong> da\u0148ov\u00e9ho \u0159\u00e1du<\/span><\/a>)<\/span><\/span>. Dodate\u010dn\u00e9 spln\u011bn\u00ed ohla\u0161ovac\u00ed povinnosti na v\u00fdzvu spr\u00e1vce poplatku lze vynutit ulo\u017een\u00edm po\u0159\u00e1dkov\u00e9 pokuty do 500.000 K\u010d dle \u00a7 247 odst. 2 a 5<\/strong> da\u0148ov\u00e9ho \u0159\u00e1du<\/a>.<\/span> Po\u0159\u00e1dkovou pokutu lze ukl\u00e1dat i opakovan\u011b, nedojde-li k n\u00e1prav\u011b a protipr\u00e1vn\u00ed stav trv\u00e1.<\/p>\r\n

\r\n

ZP\u016eSOBY POD\u00c1N\u00cd<\/strong><\/span><\/h4>\r\n