TERMS OF PAYMENT
The payment of the TARI can be made in the following ways:
- With the F24 form attached to the payment notice also using the "home banking" service of your credit institution;
- Exclusively taxpayers residing abroad can pay the amount due by bank transfer in favor of the treasury account in the name of the Municipality of Cortina d'Ampezzo:
IBAN: IT 57 H 03069 121171 00000046444 - BIC / SWIFT: BCITITMM
Indicating in the reason for payment the tax code of the holder of the user and the words "PAYMENT TARI YEAR 2022"
RATES in effect from 1/1/2022.
Following the elaboration of the Economic and Financial Plan, the TARI for the year 2022 is calculated based on the rates and parameters listed below approved with City Council Resolution no. 65 on 12/30/2021:
A) Domestic users
| NR. COMPONENTs
| Ka applicated
| Kb applicated
| Fixed part per square meter
| Variable part
|
| 1 component
| 0,80
| 1,00
| 0,34
| 64,7
|
| 2 components
| 0,94
| 1,80
| 0,40
| 116,46
|
| 3 components
| 1,05
| 2,30
| 0,44
| 148,81
|
| 4 components
| 1,14
| 3,00
| 0,48
| 194,10
|
| 5 components
| 1,23
| 3,60
| 0,52
| 232,92
|
| 6 o più components
| 1,30
| 4,10
| 0,55
| 265,27
|
|
|
|
|
|
|
B) Non domestic users
| Nr.
| Activity
| Kc applicated
| Kd applicated
| Fixed part per square meter
| Variable part per square meter
| TOTAL |
| 1
| Museums, libraries, schools, associations, places of worship
| 0,54
| 4,39
| 0,30
| 0,90
| 1,20
|
| 2
| Cinemas and theaters
| 0,37
| 3,00
| 0,21
| 0,62
| 0,83
|
| 3
| Garages and warehouses without any direct sales
| 0,56
| 4,55
| 0,31
| 0,93
| 1,24
|
| 4
| Campsites, fuel stations, sports facilities
| 0,82
| 6,73
| 0,46
| 1,38
| 2,30
|
| 5
| Bathing facilities
| 0,38
| 3,1
| 0,29
| 0,85
| 1,14
|
| 6
| Exhibitions, car showrooms
| 0,43
| 3,52
| 0,24
| 0,72
| 0,96
|
| 7
| Hotels with restaurant
| 1,42
| 11,65
| 0,79
| 2,39
| 3,18
|
| 8
| Hotels without restaurant
| 1,02
| 8,32
| 0,57
| 1,71
| 2,28
|
| 9
| Nursing and rest homes
| 1,13
| 9,21
| 0,63
| 1,89
| 2,52
|
| 10
| Hospitals
| 1,18
| 9,68
| 0,66
| 1,99
| 2,65
|
| 11
| Offices and agencies
| 1,30
| 10,62
| 0,73
| 2,18
| 2,91
|
| 12
| Banks, credit institutions and professional firms
| 0,58
| 4,77
| 0,32
| 0,98
| 1,30
|
| 13
| Clothing and footwear stores, bookstores, stationery, hardware and other durable goods
| 1,20
| 9,85
| 0,67
| 2,02
| 2,69
|
| 14
| Newsagents, pharmacies, tobacconists, multiple licenses
| 1,46
| 11,93
| 0,82
| 2,45
| 3,27
|
| 15
| Special shops such as philately, curtains and fabrics, carpets, hats and umbrellas, antiques
| 0,72
| 5,87
| 0,40
| 1,20
| 1,60 |
| 16
| Durable goods market banks
| 1,29
| 10,54
| 0,72
| 2,16
| 2,88 |
| 17
| Handicraft activities such as shops: hairdresser, barber, beautician
| 1,29
| 10,54
| 0,72
| 2,16
| 2,88 |
| 18
| Craft type workshops: carpenter, plumber, blacksmith, electrician
| 0,93
| 7,62
| 0,52
| 1,56
| 2,08 |
| 19
| Car repair shops and auto electricians
| 1,25
| 10,25
| 0,70
| 2,10
| 2,80
|
| 20
| Industrial activities with production sheds
| 0,65
| 5,33
| 0,36
| 1,09
| 1,45
|
| 21
| Artisanal activities of production of specific goods
| 0,82
| 6,71
| 0,46
| 1,38
| 1,84
|
| 22
| Restaurants, taverns, pizzerias, pubs
| 7,60
| 62,32
| 4,25
| 12,79
| 17,04
|
| 23
| Canteens, breweries, burgers
| 6,24
| 51,17
| 3,49
| 10,50
| 13,99
|
| 24
| Bars, cafes, patisseries
| 5,13
| 42
| 2,87
| 8,62
| 11,49
|
| 25
| Supermarkets, bread and pasta, butchers, meats and cheeses, groceries
| 2,39
| 19,61
| 1,34
| 4,02
| 5,36
|
| 26
| Food and / or mixed multi licenses
| 1,54
| 12,6
| 1,23
| 2,88
| 4,11
|
| 27
| Fruit and vegetables, fishmongers, flowers and plants, pizza by the slice
| 9,23
| 75,66
| 5,17
| 15,52
| 20,69
|
| 28
| Mixed-genres hypermarkets
| 1,56
| 12,82
| 1,19
| 3,51
| 4,7
|
| 29
| Grocery market stalls
| 3,5
| 28,7
| 2,66
| 7,85
| 10,51
|
| 30
| Discos, night clubs
| 1,48
| 12,12
| 0,83
| 2,49
| 3,32
|
CONDITION AND LIABILITY TARI
- A prerequisite for the application of the tax is the possession, occupation or detention, for any reason and even de facto, of premises or uncovered areas for any use, capable of producing urban waste.
- The passive subject of the tax is anyone who fulfills the prerequisite for any reason (owner, tenant, holder of the right of free use, etc. of the premises).
- The TARI is paid on the basis of a tariff commensurate with the calendar year coinciding with an autonomous tax obligation.
DECLARATIONS OF INITIATION / CHANGE OR TERMINATION
By 30 June of the year following the date of commencement of possession or possession of the premises and areas subject to the TARI, or the occurrence of any modification resulting in a different amount of the tax, the taxable persons must submit a specific declaration , in particular in the following circumstances:
a) the start, change or termination of users;
b) the increase or decrease in the taxable area (deriving from new buildings or from sales or acquisitions of portions of the building);
c) the existence of the conditions for obtaining concessions or reductions;
d) the modification or absence of the conditions for benefiting from concessions or reductions.
DETERMINATION OF THE NUMBER OF OCCUPANTS
EXTRACT FROM THE TARI MUNICIPAL REGULATION:
Article 24: Determination of the number of occupants of domestic users
1. For domestic users conducted by individuals who have established their registered residence there, the number of occupants is that of the family unit resulting from the municipal registry, unless otherwise and documented by the user. However, people who are not part of the registered family unit and residing in the user for at least six months in the calendar year, such as eg. maids who live with the family.
2. Members temporarily domiciled elsewhere are also considered to be present in the family unit. In the case of voluntary service or work performed abroad and in the case of hospitalizations or hospitalizations in nursing homes or rest homes, recovery communities, socio-educational centers, prisons, for a period of not less than one year, the absent person is not considered for the purposes of determining the rate, provided that the absence is adequately documented.
3. For domestic users conducted by non-resident individuals in the municipality, for housing for citizens residing abroad (AIRE registered), for housing available to entities other than natural persons occupied by non-resident individuals and for housing available of subjects residing in the municipality in different accommodations, the number of occupants indicated by the user by 31 January of the reference year or, failing that, that resulting from the following prospectus referring to the surface of the accommodation is assumed:
| Surface
| Occupants Number
|
| Up to 50 square meters of taxable base
| 2
|
| From 51 square meters to 100 square meters of tax base
| 3
|
| From 101 square meters to 150 square meters of tax base
| 4
|
| From 151 square meters to 250 square meters of tax base
| 5
|
| Over 50 square meters of taxable base
| 6 or more
|
The possibility remains for the municipality to apply, during the assessment, the higher data emerging from the registry data of the municipality of residence.
4. Cellars, garages and other similar storage places are considered domestic users led by an occupant, if run by a natural person without residential users in the municipality. In the absence of this condition, the same places are considered domestic users to which the variable part of the tariff is not calculated.
5. For residential units, owned or possessed by way of usufruct, use or residence by subjects already resident there, kept available by the same after having transferred their residence and / or domicile to Healthcare Residences (R.S.A.) or institutes sanitary and not leased or otherwise used for various reasons, the number of occupants is fixed, upon presentation of a documented request, in one unit.
6. For residential units occupied by two or more families, the rate is calculated with reference to the total number of occupants of the accommodation.
7. The number of occupants of domestic users is that resulting on January 31 of the reference year or, for new users, on the opening date. The subsequent changes will be effective starting from the following year.
