Tax on the use of Public Land
TAXPAYER
Legal and natural persons using public land.
TAX BASE / SUBJECT OF TAXATION
Used public land. Representative body of a regional self-government unit, by virtue of own decision, proscribes what is deemed as public land.
RATE / AMOUNT
Representative body of a regional self-government proscribes the amount, manner and conditions.
REGULATIONS
Local Taxes Act, Official Gazette 115/16, 101/17, 114/22, 114/23