Penalty payments for placement of advertising boards and structures
The paper presents the essence, premises of application and sentencing guidelines regarding penalty payments for placement of advertising boards or structures in the public space in violation of regulations and conditions for placement thereof stipulated in the Commune Council resolution (ordinance)...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2017-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.013 |
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| Summary: | The paper presents the essence, premises of application and sentencing guidelines regarding penalty payments for placement of advertising boards or structures in the public space in violation of regulations and conditions for placement thereof stipulated in the Commune Council resolution (ordinance). Structural elements constituting penalty payments are specified in the Planning and Development Act. The amount of penalty is determined by a decision taken by commune administrator (town mayor, city mayor). The ordinance specifies criteria for establishing the amount of penalty payments, taking into consideration the size of the advertising board or structure and the multiple of applicable advertising fees specified by the Commune Council for a given area or maximum fee recognized in the ordinance. Proceeds from penalty payments constitute a source of municipality’s own revenue, and are included among the so-called non-tax budget receivables. |
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| ISSN: | 2300-9853 2353-7086 |