In accordance with Article 88 Item 2 of the Constitution of the Republic of Montenegro I hereby pass the
ENACTMENT ON PROCLAMATION OF
THE LAW ON TEMPORARY RESIDENCE FEE
(“Official Gazette of RoM”, no. 11/2004, 13/2004)
This is a proclamation of the Law on Temporary Residence Fee, adopted by the Parliament of the Republic of Montenegro at the meeting of the first extraordinary ssion in the year 2004, on 16th February 2004.
芭比兔
Number: 01-235/2
Podgorica, 17th February 2004
President of the Republic of Montenegro
Filip Vujanovi , signed
百合代表什么LAW ON TEMPORARY RESIDENCE FEES
Article 1
This Law shall regulate the basic elements for payment of the temporary residence fee.
The municipalities, Capital and Historical Royal Capital (hereinafter: the municipality) shall introduce temporary residence fee by means of their regulations.
Article 2
The temporary residence fee shall be a lump sum amount paid by the person who, outside of their permanent place of residence, us accommodation rvices in a facility providing tourist or hospitality industry rvices (hereinafter: accommodation facilities).
断网急救箱The accommodation facilities, as referred to in paragraph 1 of this Article, shall be considered to imply the following: hotels, motels, boardinghous, tourist apartments, resorts, camps, mountain lodges, rooms for rent and any other facility where accommodation rvices are provided.
Foreign citizens shall pay the temporary residence fee under the same conditions as well.
Article 3
The temporary residence fee shall not be paid by:
1)children up to 12 years of age;
2)persons with rious hearing and physical disabilities (blind persons, deaf
persons, dystrophy sufferers and others);
3)persons undergoing medical treatments in health resorts and thermal resorts
or to specialized rehabilitation as assigned by competent medical commission;
4)persons performing work activities on asonal basis, with registered
temporary residence in the given tourist place;
5)persons who uninterruptedly reside at the accommodation facility for more
than 30 days;
6)participants at school excursions, that is pupils and students who sojourn is
organized by schools or faculties within regular curriculum, organization of sport or cultural events;
7)foreign citizens who are exempt from paying fees pursuant to international
treaties and conventions;
8)foreign citizens who come to Montenegro in an organized way, through official
humanitarian organizations, for the purpo of providing humanitarian aid.
The persons referred to in paragraph 1 of this Article shall not pay temporary residence fee if they submit the evidence on meeting the criteria stated in the same paragraph (membership card, receipt from the school, doctor, referral slip and other.)
The persons who are between 12 and 18 years of age shall pay temporary residence fee in the amount decread by 50%.
The municipality may, by means of its regulation, determine other persons to be exempt from paying the temporary residence fee.
强筋壮骨
Article 4
Collection of the temporary residence fee shall be executed by the legal entity or physical person who provides accommodation rvices (hereinafter: accommodation provider).
Accommodation provider shall charge the temporary residence fee at the same time when charging accommodation rvice.
Should accommodation provider not collect the temporary residence fee, it shall be obliged to pay for the amount of non-collected temporary residence fee at its own expen.
Article 5
Accommodation provider shall be obliged to parately record the amount of the temporary residence fee in the invoice issued for the accommodation rvice provided and in the cas referred to in Article 3 of this Law to indicate the basis for temporary residence fee exemption.
The accommodation provider shall keep records on paid temporary residence fee in a register book, or other corresponding record.
夫妻交友故事
The ministry in charge of tourism activities shall regulate the contents of the records referred to in paragraph 2 of this Article.
The accommodation provider shall be obliged to submit the report on the number of urs of accommodation rvices and the amount of temporary residence fee collected to the competent tax authority, by 15th of the current month, for the previous month.
Article 6
The accommodation provider shall lodge the revenues collected from the temporary residence fee within the period of five days upon the expiry of each 15 days of the month, or the expiry of the month.
Article 7
Temporary residence fee shall be t in the range from 0.10€ to 0.80 €.
印度烤饼The municipality by means of its regulation shall determine the amount of the temporary residence fee.
When tting the amount of the temporary residence fee, the municipality shall particularly take into consideration the following: the type of the accommodation facility and volume of conveniences and rvices offered to the persons using such accommodation rvices.
Article 8
The revenues collected from temporary residence fee shall belong to the tourist organization.
The revenues collected from the temporary residence fee shall be ud as follows: -80% for financing the activities of local tourist organizations;
-20% for financing the programs of the National Tourist Organization.
Article 9
The competent municipal tax authority shall supervi the collection and payment of temporary residence fee, as well as the keeping of adequate records.
The ministry in charge of finance affairs shall supervi the legality of functioning of the local government authorities regarding the implementation of this Law.
Article 10
The provisions of the law regulating tax procedure shall be applied to the issues which are not specifically regulated by this Law (enforced collection, complaints procedure, interest and other.)
Article 11
A pecuniary fine in the amount of ten-fold to one-hundred-fold of the minimum wage in the Republic of Montenegro shall be impod on legal entity and entrepreneur providing accomodation rvices for an offence, if they:
1)fail to collect the temporary residence fee concurrently when collected the
accommodation rvice (Article 4, paragraph 2);
2)fail to parately indicate the amount of the temporary residence fee or the
basis for temporary residence fee exemption in the issued receipt (Article 5, paragraph 1);
3)fail to or incorrectly keep the records on the urs of accommodation rvices
(Article 5 paragraph 2);
4)fail to submit to the competent tax authority the report on the number of
丞相制accommodation rvice urs and the amount of the collected temporary residence fee, within the prescribed time frame (Article 5, paragraph 4);
5)fail to lodge the revenues from collected temporary residence fee within the
prescribed time frame (Article 6).
A pecuniary fine in the amount of two-fold to ten-fold of the minimum wage in the Republic shall be impod on the responsible person in the legal entity for the offence referred to in paragraph 1 of this Article.
Article 12
A pecuniary fine in the amount of two-fold to twenty-fold of the minimum wage in the Republic shall be impod on the accommodation provider-physical person for an offence, if he:
1)fails to collect the temporary residence fee concurrently when collect the
accommodation rvices (Article 4, paragraph 2);
2)fails to or incorrectly keeps the records on the urs of accommodation
rvices (Article 5 paragraph 2);
3)fails to submit to the competent tax authority the report on the number of
accommodation rvice urs or fails to indicate the correct data in the report (Article 5, paragraph 4);
4)fails to lodge the revenues from collected temporary residence fee within the
prescribed time frame (Article 6).
Article 13
凤凰花树As of the day this Law enters into force, the Law on Communal Fees and Charges (“Official Gazette of the Republic of Montenegro”, no. 38/92, 30/93, 3/94, 27/94 and 45/98) in the part relating to payment of temporary residence fee shall be rescinded.
Article 14
This Law shall come into force on the eight day after its publication in the “Official Gazette of the Republic of Montenegro”.
