Taxes

Taxes are compulsory payments, imposed by the government, for which nothing is done in direct exchange. The money generated by taxes is part of the general revenues. Taxes imposed by municipal governments include property tax, parking tax, tax on tourists, sufferance tax, dog tax, commuter tax, advertising tax, benefit tax on immovables, and tax on movables. The council decides which taxes to impose.

Special purpose taxes and levies are imposed for specific services and must be spent on these services. These include refuse collection charges, sewerage rates, fees for building permits, clerks’ fees, cemetery fees, and market tolls.

The rise in revenues by size of municipality has been corrected for municipalities which were in different size classes in 2009 and 2010. These are mainly municipalities that have merged with others, or which have been abolished.

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