{"id":8120,"date":"2024-02-27T10:55:24","date_gmt":"2024-02-27T09:55:24","guid":{"rendered":"https:\/\/tz-novi-vinodolski.hr\/?p=8120"},"modified":"2025-03-23T15:54:43","modified_gmt":"2025-03-23T14:54:43","slug":"turisticky-clensky-poplatek-na-rok-2024","status":"publish","type":"post","link":"https:\/\/tz-novi-vinodolski.hr\/cs\/turisticky-clensky-poplatek-na-rok-2024\/","title":{"rendered":"Turistick\u00fd \u010dlensk\u00fd poplatek na rok 2024"},"content":{"rendered":"

V\u00fd\u0161e ro\u010dn\u00edho pau\u0161\u00e1ln\u00edho \u010dlensk\u00e9ho poplatku, kter\u00fd plat\u00ed osoby poskytuj\u00edc\u00ed pohostinsk\u00e9 slu\u017eby v dom\u00e1cnosti nebo na rodinn\u00e9m zem\u011bd\u011blsk\u00e9m hospod\u00e1\u0159stv\u00ed<\/strong><\/p>\n

\u010cl\u00e1nek 7.<\/strong><\/p>\n

(1) V\u00fd\u0161e ro\u010dn\u00edho pau\u0161\u00e1ln\u00edho \u010dlensk\u00e9ho poplatku, kter\u00fd plat\u00ed osoba poskytuj\u00edc\u00ed pohostinsk\u00e9 slu\u017eby v dom\u00e1cnosti nebo na rodinn\u00e9m zem\u011bd\u011blsk\u00e9m hospod\u00e1\u0159stv\u00ed, z\u00e1vis\u00ed na po\u010dtu l\u016f\u017eek v pokoji, apartm\u00e1nu nebo rekrea\u010dn\u00edm dom\u011b a po\u010dtu ubytovac\u00edch jednotek v kempu a kempovi\u0161ti, respektive na kapacit\u011b objektu pro robinsonsk\u00e9 ubytov\u00e1n\u00ed v souladu s p\u0159edpisem upravuj\u00edc\u00edm provozov\u00e1n\u00ed pohostinsk\u00e9 \u010dinnosti, a \u010din\u00ed:<\/p>\n\n\n\n\n\n\n
<\/td>\nUbytov\u00e1n\u00ed v dom\u00e1cnosti \u2013 za l\u016f\u017eko<\/td>\nUbytov\u00e1n\u00ed na rodinn\u00e9m zem\u011bd\u011blsk\u00e9m hospod\u00e1\u0159stv\u00ed \u2013 za l\u016f\u017eko<\/td>\n<\/tr>\n
Ro\u010dn\u00ed pau\u0161\u00e1ln\u00ed v\u00fd\u0161e \u010dlensk\u00e9ho poplatku (v eurech)<\/td>\n5,97<\/td>\n3,98<\/td>\n<\/tr>\n
<\/td>\nUbytov\u00e1n\u00ed v dom\u00e1cnosti v kempu a v objektu typu kempovi\u0161t\u011b nebo kempovi\u0161t\u011b \u2013 robinsonsk\u00e9 ubytov\u00e1n\u00ed \u2013 za ka\u017edou ubytovac\u00ed jednotku<\/td>\nUbytov\u00e1n\u00ed na rodinn\u00e9m zem\u011bd\u011blsk\u00e9m hospod\u00e1\u0159stv\u00ed v kempu a v objektu typu kempovi\u0161t\u011b \u2013 robinsonsk\u00e9 ubytov\u00e1n\u00ed \u2013 za ka\u017edou ubytovac\u00ed jednotku<\/td>\n<\/tr>\n
Ro\u010dn\u00ed pau\u0161\u00e1ln\u00ed v\u00fd\u0161e \u010dlensk\u00e9ho poplatku (v eurech)<\/td>\n10,62<\/td>\n7,96<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(2) Ro\u010dn\u00ed pau\u0161\u00e1ln\u00ed v\u00fd\u0161e \u010dlensk\u00e9ho poplatku pro osoby uveden\u00e9 v odstavci 1 tohoto \u010dl\u00e1nku se vypo\u010d\u00edt\u00e1 jako sou\u010din nejvy\u0161\u0161\u00edho po\u010dtu l\u016f\u017eek v pokoji, apartm\u00e1nu nebo rekrea\u010dn\u00edm dom\u011b, respektive nejvy\u0161\u0161\u00edho po\u010dtu ubytovac\u00edch jednotek v kempu a kempovi\u0161ti, respektive kapacity objektu pro robinsonsk\u00e9 ubytov\u00e1n\u00ed za p\u0159edchoz\u00ed rok, jak bylo stanoveno rozhodnut\u00edm o schv\u00e1len\u00ed poskytov\u00e1n\u00ed pohostinsk\u00fdch slu\u017eeb v dom\u00e1cnosti nebo na rodinn\u00e9m zem\u011bd\u011blsk\u00e9m hospod\u00e1\u0159stv\u00ed, a v\u00fd\u0161e \u010dlensk\u00e9ho poplatku za ka\u017ed\u00e9 l\u016f\u017eko, respektive ubytovac\u00ed jednotku nebo kapacitu.<\/p>\n

(3) Kapacita, respektive po\u010det host\u016f v objektu typu kempovi\u0161t\u011b a kempovi\u0161t\u011b \u2013 robinsonsk\u00e9 ubytov\u00e1n\u00ed, se ur\u010duje podle po\u010dtu host\u016f, kte\u0159\u00ed v n\u011bm mohou bezpe\u010dn\u011b pob\u00fdvat, nejv\u00fd\u0161e v\u0161ak deset ubytovac\u00edch jednotek, respektive 30 host\u016f sou\u010dasn\u011b, p\u0159i\u010dem\u017e se nezapo\u010d\u00edt\u00e1vaj\u00ed d\u011bti do 12 let v\u011bku. Tato kapacita je stanovena rozhodnut\u00edm p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u0159adu o schv\u00e1len\u00ed poskytov\u00e1n\u00ed pohostinsk\u00fdch slu\u017eeb v dom\u00e1cnosti nebo na rodinn\u00e9m zem\u011bd\u011blsk\u00e9m hospod\u00e1\u0159stv\u00ed.<\/p>\n

(4) Ro\u010dn\u00ed pau\u0161\u00e1ln\u00ed v\u00fd\u0161e \u010dlensk\u00e9ho poplatku stanoven\u00e1 podle odstavc\u016f 1 a 2 tohoto \u010dl\u00e1nku se pro p\u0159ist\u00fdlky sni\u017euje o 50 %.<\/p>\n

\u010cl\u00e1nek 8.<\/strong><\/p>\n

Ro\u010dn\u00ed pau\u0161\u00e1ln\u00ed v\u00fd\u0161i \u010dlensk\u00e9ho poplatku podle \u010dl\u00e1nku 7, odstavce 1 tohoto Pravidla lze uhradit jednor\u00e1zov\u011b do 31. \u010dervence b\u011b\u017en\u00e9ho roku nebo ve t\u0159ech stejn\u00fdch spl\u00e1tk\u00e1ch, p\u0159i\u010dem\u017e prvn\u00ed spl\u00e1tka je splatn\u00e1 do 31. \u010dervence, druh\u00e1 do 31. srpna a t\u0159et\u00ed do 30. z\u00e1\u0159\u00ed b\u011b\u017en\u00e9ho roku.<\/p>\n

VII. FORMUL\u00c1\u0158 TZ, KTER\u00dd POD\u00c1VAJ\u00cd OSOBY POSKYTUJ\u00cdC\u00cd POHOSTINSK\u00c9 SLU\u017dBY V DOM\u00c1CNOSTI NEBO NA RODINN\u00c9M ZEM\u011aD\u011aLSK\u00c9M HOSPOD\u00c1\u0158STV\u00cd<\/strong><\/p>\n

\u010cl\u00e1nek 9.<\/strong><\/p>\n

(1) Osoby poskytuj\u00edc\u00ed pohostinsk\u00e9 slu\u017eby v dom\u00e1cnosti nebo na rodinn\u00e9m zem\u011bd\u011blsk\u00e9m hospod\u00e1\u0159stv\u00ed p\u0159edkl\u00e1daj\u00ed p\u0159\u00edslu\u0161n\u00e9mu da\u0148ov\u00e9mu \u00fa\u0159adu zvl\u00e1\u0161tn\u00ed formul\u00e1\u0159 TZ 2, kter\u00fd je ned\u00edlnou sou\u010d\u00e1st\u00ed tohoto Pravidla.<\/p>\n

(2) Pro \u00fa\u010dely kontroly celkov\u00e9ho podnik\u00e1n\u00ed osoby uveden\u00e9 v odstavci 1 tohoto \u010dl\u00e1nku uv\u00e1d\u011bj\u00ed ve formul\u00e1\u0159i uveden\u00e9m v odstavci 1 \u00fadaj o celkov\u00e9m dosa\u017een\u00e9m obratu za p\u0159edchoz\u00ed rok.<\/p>\n

(3) Osoby uveden\u00e9 v odstavci 1 tohoto \u010dl\u00e1nku, kter\u00e9 poskytuj\u00ed slu\u017eby na r\u016fzn\u00fdch m\u00edstech (adres\u00e1ch) v r\u00e1mci stejn\u00e9 jednotky m\u00edstn\u00ed samospr\u00e1vy a\/nebo na m\u00edstech ve v\u00edce jednotk\u00e1ch m\u00edstn\u00ed samospr\u00e1vy, p\u0159ikl\u00e1daj\u00ed k formul\u00e1\u0159i TZ 2 i rozpis podle lokalit, kde slu\u017eby poskytuj\u00ed.<\/p>\n

(4) Osoba uveden\u00e1 v \u010dl\u00e1nku 11, odstavci 1 Z\u00e1kona p\u0159edkl\u00e1d\u00e1 p\u0159\u00edslu\u0161n\u00e9 pobo\u010dce da\u0148ov\u00e9ho \u00fa\u0159adu zvl\u00e1\u0161tn\u00ed formul\u00e1\u0159 TZ 2 do 15. ledna b\u011b\u017en\u00e9ho roku pro b\u011b\u017en\u00fd rok, a to na z\u00e1klad\u011b \u00fadaj\u016f o po\u010dtu l\u016f\u017eek z p\u0159edchoz\u00edho roku.<\/p>\n

VIII. VYPL\u0147OV\u00c1N\u00cd FORMUL\u00c1\u0158E TZ 2<\/strong><\/p>\n

\u010cl\u00e1nek 10.<\/strong><\/p>\n

Do formul\u00e1\u0159e TZ 2 se uv\u00e1d\u011bj\u00ed v\u0161echny \u00fadaje po\u017eadovan\u00e9 formul\u00e1\u0159em, a to:<\/p>\n

Oblastn\u00ed \u00fa\u0159ad a pobo\u010dka da\u0148ov\u00e9ho \u00fa\u0159adu p\u0159\u00edslu\u0161n\u00e9 podle bydli\u0161t\u011b osoby \u2013 ob\u010dana nebo podle obvykl\u00e9ho pobytu.<\/p>\n

Obecn\u00e9 \u00fadaje o poplatn\u00edkovi \u010dlensk\u00e9ho poplatku: OIB (da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo), jm\u00e9no a p\u0159\u00edjmen\u00ed osoby \u2013 ob\u010dana, adresa bydli\u0161t\u011b nebo obvykl\u00e9ho pobytu, k\u00f3d\/n\u00e1zev obce\/m\u011bsta bydli\u0161t\u011b nebo obvykl\u00e9ho pobytu osoby \u2013 ob\u010dana a \u00fadaje pro v\u00fdpo\u010det \u010dlensk\u00e9ho poplatku turistick\u00e9mu sdru\u017een\u00ed.<\/p>\n

Po\u0159adov\u00e9 \u010d\u00edslo 1. \u2013 8.<\/strong><\/p>\n

Uv\u00e1d\u00ed se po\u010det l\u016f\u017eek (z\u00e1kladn\u00edch a p\u0159ist\u00fdlek) v pokoji, apartm\u00e1nu nebo rekrea\u010dn\u00edm dom\u011b a po\u010det ubytovac\u00edch jednotek v kempu a kempovi\u0161ti, respektive kapacita v objektu pro robinsonsk\u00e9 ubytov\u00e1n\u00ed, v souladu s p\u0159edpisem upravuj\u00edc\u00edm pohostinskou \u010dinnost.<\/p>\n

V\u00fd\u0161e \u010dlensk\u00e9ho poplatku ve sloupci 4 se ur\u010duje podle \u010dl\u00e1nku 7 tohoto Pravidla.<\/p>\n

Po\u0159adov\u00e9 \u010d\u00edslo 9.<\/strong><\/p>\n

Celkov\u011b vypo\u010dten\u00e1 \u010d\u00e1stka se z\u00edsk\u00e1 sou\u010dtem celkov\u00fdch \u010d\u00e1stek po\u0159adov\u00fdch \u010d\u00edsel 1.\u20138.<\/p>\n

Po\u0159adov\u00e9 \u010d\u00edslo 10. \u2013 13.<\/strong><\/p>\n

Uv\u00e1d\u00ed se sn\u00ed\u017een\u00ed \u010dlensk\u00e9ho poplatku o 20 %, pokud jde o osobu provozuj\u00edc\u00ed \u010dinnost v podporovan\u00e9 oblasti.<\/p>\n

Oblasti obc\u00ed a m\u011bst, kter\u00e9 se pova\u017euj\u00ed za podporovan\u00e9 oblasti (I. \u2013 IV. rozvojov\u00e1 skupina jednotky m\u00edstn\u00ed samospr\u00e1vy), jsou ur\u010deny podle Rozhodnut\u00ed vl\u00e1dy Chorvatsk\u00e9 republiky o za\u0159azen\u00ed jednotek m\u00edstn\u00ed a region\u00e1ln\u00ed samospr\u00e1vy podle stupn\u011b rozvoje.<\/p>\n

Po\u0159adov\u00e9 \u010d\u00edslo 14.<\/strong><\/p>\n

Uv\u00e1d\u00ed se celkov\u00e9 sn\u00ed\u017een\u00ed v podporovan\u00fdch oblastech, pokud jsou slu\u017eby poskytov\u00e1ny v jedn\u00e9 nebo v\u00edce obc\u00edch, respektive m\u011bstech, kter\u00e9 se pova\u017euj\u00ed za podporovan\u00e9 oblasti.<\/p>\n

Po\u0159adov\u00e9 \u010d\u00edslo 15.<\/strong><\/p>\n

Uv\u00e1d\u00ed se vypo\u010dten\u00e1 \u010d\u00e1stka po sn\u00ed\u017een\u00ed, tj. z celkov\u00e9 vypo\u010dten\u00e9 \u010d\u00e1stky (po\u0159adov\u00e9 \u010d\u00edslo 9.) se ode\u010dte celkov\u00e9 sn\u00ed\u017een\u00ed v podporovan\u00fdch oblastech (po\u0159adov\u00e9 \u010d\u00edslo 14.).<\/p>\n

Po\u0159adov\u00e9 \u010d\u00edslo 16.<\/strong><\/p>\n

Ozna\u010duje se zp\u016fsob \u00fahrady \u010dlensk\u00e9ho poplatku tak, \u017ee se potvrd\u00ed jednor\u00e1zov\u00e1 platba nebo spl\u00e1tkov\u00fd kalend\u00e1\u0159 p\u0159i pod\u00e1n\u00ed formul\u00e1\u0159e prost\u0159ednictv\u00edm syst\u00e9mu ePorezna, respektive se za\u0161krtne \u201eANO\u201c p\u0159i pod\u00e1n\u00ed p\u0159es p\u0159\u00edslu\u0161nou pobo\u010dku da\u0148ov\u00e9ho \u00fa\u0159adu, pokud jde o jednor\u00e1zovou platbu nebo spl\u00e1tkov\u00fd kalend\u00e1\u0159 \u010d\u00e1stky z po\u0159adov\u00e9ho \u010d\u00edsla 15.<\/p>\n

V p\u0159\u00edpad\u011b spl\u00e1tkov\u00e9 platby se vypo\u010dten\u00e1 \u010d\u00e1stka z po\u0159adov\u00e9ho \u010d\u00edsla 15. d\u011bl\u00ed \u010d\u00edslem 3, tj. po\u010dtem spl\u00e1tek.<\/p>\n

Po\u0159adov\u00e9 \u010d\u00edslo 17.<\/strong><\/p>\n

Uv\u00e1d\u00ed se celkov\u00fd p\u0159\u00edjem z evidence tr\u017eeb (Formul\u00e1\u0159 EP) podle Pravidla o pau\u0161\u00e1ln\u00edm zdan\u011bn\u00ed \u010dinnosti pron\u00e1jmu a organizace ubytov\u00e1n\u00ed v cestovn\u00edm ruchu (\u010dl\u00e1nek 13, odstavec 4).<\/p>\n","protected":false},"excerpt":{"rendered":"

V\u00fd\u0161e ro\u010dn\u00edho pau\u0161\u00e1ln\u00edho \u010dlensk\u00e9ho poplatku, kter\u00fd plat\u00ed osoby poskytuj\u00edc\u00ed pohostinsk\u00e9 slu\u017eby v dom\u00e1cnosti nebo na rodinn\u00e9m zem\u011bd\u011blsk\u00e9m hospod\u00e1\u0159stv\u00ed \u010cl\u00e1nek 7. (1) V\u00fd\u0161e ro\u010dn\u00edho pau\u0161\u00e1ln\u00edho \u010dlensk\u00e9ho poplatku,…<\/p>\n","protected":false},"author":1,"featured_media":3261,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-8120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-oznameni"],"acf":[],"_links":{"self":[{"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/posts\/8120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/comments?post=8120"}],"version-history":[{"count":1,"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/posts\/8120\/revisions"}],"predecessor-version":[{"id":8122,"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/posts\/8120\/revisions\/8122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/media\/3261"}],"wp:attachment":[{"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/media?parent=8120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/categories?post=8120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tz-novi-vinodolski.hr\/cs\/wp-json\/wp\/v2\/tags?post=8120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}