Art. 51 – TARIFF REDUCTIONS FOR NON-DOMESTIC USERS – IUC Municipality of Ragusa
1. The rate due from non-domestic users can be reduced in the final balance on the variable part, in proportion to the quantities of waste assimilated to urban waste in a differentiated way. The tax reduction will be established in proportion to the total recovery / production ratio (the total waste production for each activity is estimated, in the absence of objective data produced by non-domestic users, through the product of the Kd value of the relative classification, reported in Annex B to these Regulations, multiplied by the surface of the business), up to the maximum amount of the total amount of the variable portion, that the producer demonstrates that it has started recovery in the reference year, after demonstration of the recovery started (exhibition of fiscal documentation).
2. The reduction must be requested annually by the interested party, by submitting a specific application on the form prepared by the Municipality of Ragusa and accompanied by the documentation indicated therein by 28 February of the following year. The acknowledgment of the remission will be made in the final balance and valid in the year following the presentation of the complaint.
3. To the locals, other than homes, and uncovered areas used for seasonal use or for non-continuous but recurring use, a reduction of the 30 (thirty) %. The reduction is granted on condition that the license or authorization is attached in copy to the complaint and that the same provides for seasonal or recurring use, respectively not more than 6 continuous months or 4 days per week. The request must be resubmitted annually.
4. For all non-domestic users, During the first application of the TARI for the tax year only 2014, all the reductions / exemptions provided for by the previous TARSU-TARES regulation will be confirmed and they will automatically cease upon 31 December 2014.
5. The fare is reduced by 50% – for a maximum of 24 months - when the business is stopped following bankruptcy procedures, zero-hour layoffs, or due to inactivity or cessation of activity, provided that the premises are not used as a deposit and that only instruments that are not easy to remove are present in them. The presence of a low-absorption electrical connection to ensure accessibility and safety of the premises is not an obstacle to the recognition of the aforementioned reduction, which is granted - after verification of the necessary requirements - at the request of the taxpayer (con
attached documentation relating to possession of the requirements for recognition of the same) and applied with effect from the first day of the two calendar months following the one in which application was requested.
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