Taxă pentru promovarea turismului, pentru agenții economici care au activități în Mamaia și Satul de Vacanță
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Astfel, hotelurile și complexele hoteliere, cluburile și cazinourile trebuie să plătească 4.000 de lei, restaurantele, barurile, unitățile de fast-food din zona trei și unitățile de alimentație din incinta structurilor de primire cu funcțiuni de cazare au de plătit câte 3.500 de lei, locațiile de agrement cu activitate de alimentație publică trebuie să plătească 2.750 de lei, restaurantele și barurile din zona doi au o taxă de 2.500 de lei, motelurile, vilele turistice, campingurile, pensiunile cu mai mult de zece camere au de plătit 2.000 de lei, la fel ca și restaurantele și barurile din zona unu, farmaciile și sălile de jocuri.
Locațiile de agrement unde nu au și servicii de alimentație publică trebuie să achite 1.750 de lei pe sezon, la fel ca și motelurile, vilele și pensiunile turistice cu maximum zece camere, precum și firmele de transport sau de comerț ambulant, comerț cu amănuntul din zona trei. Comercianții din zona doi plătesc 700 de lei, iar cei din zona unu - 400 de lei. Cea mai mică taxă, de 100 de lei, este pentru proprietarii de locuințe din Mamaia sau Satul de Vacanță.
Pentru spațiile de locuit, termenul de declarare, respectiv de plată al taxei este 1 iunie 2014. Pentru imobilele dobândite după împlinirea acestui termen, declarația se depune în termen de 30 de zile de la data dobândirii.
În cazul operatorilor economici, termenul de declarare, respectiv de plată al taxei este 1 iunie 2014. Operatorii economici care încep desfășurarea activităților economice sau cei care obțin ori vizează autorizația de funcționare, avizul programului de funcționare sau autorizația pentru ocuparea temporară a domeniului public după această dată, au obligația să depună o declarație în termen de 30 de zile de la data începerii activității sau a obținerii documentelor de autorizare.
"Neachitarea taxei la termenul scadent atrage după sine majorări de întârziere în cuantum de 2 la sută pentru fiecare lună sau fracțiune de lună. Constituie contravenții depunerea peste termen a declarațiilor, nedepunerea declarațiilor, depunerea declarațiilor cu informații eronate, nedeclararea în termen de 30 de zile a modificărilor intervenite care conduc la recalcularea taxei. Toate aceste contravenții se sancționează cu amendă de la 279 la 696 de lei, în cazul persoanelor fizice, persoanelor fizice autorizate, întreprinderilor individuale și întreprinderilor familiale, și cu amendă de la 1.116 lei la 2.500 de lei, în cazul persoanelor juridice", a explicat directorul executiv al SPIT, Virginia Uzun.
Taxa se poate achita numerar la ghișeele agențiilor fiscale ale SPIT Constanța sau prin virament bancar în contul RO46TREZ23121360206XXXXX, deschis la Trezoreria Municipiului Constanța, beneficiar Primăria Municipiului Constanța, cod fiscal 4785631.
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