LOCAL DEVELOPMENT FEE
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Deadline to meet a notification obligation
A deadline to meet a notification obligation regarding the end of a fee obligation, or to meet a notification obligation regarding the floor area measurement of an above-ground part of a finished building pursuant to special legislation, which did not expire prior to the start of the pandemic period or which started during the pandemic period, shall be considered to have been complied with if this obligation is met by the end of the calendar month following the end of the pandemic period.
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Use of the fee
During the pandemic period, until 31 December 2020, a municipality, based on a decision made by the council, may use revenue from the local development fee to cover current expenditure.
LOCAL TAXES and FEES
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Deadline for filing a return
The deadline for filing a property tax return, dog tax, vending machine tax or non-gambling gaming machines tax return or any of them, or a partial return for these taxes, which did not expire prior to the start of the pandemic period or which started during the pandemic period, shall be considered to have been complied with if the return is filed by the end of the calendar month following the end of the pandemic period.
A deadline to meet a notification obligation which did not expire prior to the start of the pandemic period, or which started during the pandemic period, shall be considered to have been complied with if the notification is submitted by the end of the calendar month following the end of the pandemic period.