Repealed law that established municipal taxes on coffee in Naranjo, currently without effect.Ley derogada que establecía impuestos municipales sobre el café en Naranjo, sin vigencia actual.
SummaryResumen
Law 6825, enacted on October 15, 1982, establishes municipal taxes for the canton of Naranjo in the province of Alajuela, Costa Rica. It authorizes the Municipality of Naranjo to levy a tax of three colones and fifty cents per cajuela of coffee processed within the canton, as well as a territorial tax on real estate used for coffee cultivation. The collected funds are allocated to finance municipal infrastructure works and local public services. The law also regulates administrative aspects such as sworn declarations, payment, oversight, and penalties for non-compliance. This is a cantonal fiscal law with no environmental, forest, or land-use planning implications. According to the Costa Rican Legal Information System, the norm is currently repealed and has no legal effect.La Ley 6825, emitida el 15 de octubre de 1982, establece impuestos municipales específicos para el cantón de Naranjo, en la provincia de Alajuela, Costa Rica. La norma autoriza a la Municipalidad de Naranjo a aplicar un impuesto de tres colones con cincuenta céntimos por cada cajuela de café que se beneficie dentro del cantón, así como un impuesto territorial sobre los bienes inmuebles destinados al cultivo de café. Los fondos recaudados se destinan a financiar obras de infraestructura municipal y servicios públicos locales. La ley también regula aspectos administrativos como la declaración jurada, el pago, la fiscalización y las multas por incumplimiento. Se trata de una ley de alcance cantonal y naturaleza fiscal, sin relación con materias ambientales, forestales o de ordenamiento territorial. Actualmente, la norma se encuentra derogada, según el registro del Sistema Costarricense de Información Jurídica, por lo que carece de efectos jurídicos vigentes.
Key excerptExtracto clave
Article 1.— A tax of three colones and fifty cents is created per cajuela of coffee processed in the canton of Naranjo.
Article 3.— A territorial tax is created that will apply to properties located in the canton of Naranjo used for coffee cultivation.
Article 10.— The proceeds of these taxes shall be used exclusively for the construction and maintenance of municipal infrastructure and the improvement of public services provided by the Municipality.Artículo 1°.- Créase un impuesto de tres colones cincuenta céntimos por cada cajuela de café que se beneficie en el cantón de Naranjo.
Artículo 3°.- Créase un impuesto territorial que gravará los inmuebles ubicados en el cantón de Naranjo destinados al cultivo del café.
Artículo 10.- El producto de estos impuestos será destinado exclusivamente a la construcción y mantenimiento de obras de infraestructura municipal y al mejoramiento de los servicios públicos que presta la Municipalidad.
Pull quotesCitas destacadas
"Créase un impuesto de tres colones cincuenta céntimos por cada cajuela de café que se beneficie en el cantón de Naranjo."
"A tax of three colones and fifty cents is created per cajuela of coffee processed in the canton of Naranjo."
Artículo 1
"Créase un impuesto de tres colones cincuenta céntimos por cada cajuela de café que se beneficie en el cantón de Naranjo."
Artículo 1
"El producto de estos impuestos será destinado exclusivamente a la construcción y mantenimiento de obras de infraestructura municipal."
"The proceeds of these taxes shall be used exclusively for the construction and maintenance of municipal infrastructure."
Artículo 10
"El producto de estos impuestos será destinado exclusivamente a la construcción y mantenimiento de obras de infraestructura municipal."
Artículo 10
Full documentDocumento completo
Articles
LEY No. 6825 THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF COSTA RICA,
The following MUNICIPAL TAXES OF NARANJO
DECREES:
1
a)Tax on the sale of cattle and pigs in the streets, squares and other public places.
b)Street lighting tax.
c)Tax for the cleaning of public streets, sidewalks and squares.
d)Tax on holding shows, entertainments and public dances in closed or open spaces, authorized by the Municipality itself or by another competent authority.
e)Tax on bus and collective taxi terminals, located within the canton and which are not municipal property.
f)Tax for the laying of street and sidewalk pavement, which shall be paid by the owners of properties fronting on streets and avenues in the administrative center of the canton.
g)Tax on establishments that operate as modest capital businesses and that sell articles considered as basic necessities.
h)Tax on the businesses indicated in the Income Tax Law, except those taxed by Law No. 8 of October 25, 1885 and those referred to in section g) of this article.
i)Tax for the issuance of animal slaughter permits.
j)Tax on the extraction of materials from the quarry called "Tajo de Naranjo" and any other that may exist in the canton.
Articles
LEY No. 6825 THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF COSTA RICA,
The following MUNICIPAL TAXES OF NARANJO
DECREES:
1
a)Tax on the sale of cattle and pigs in the streets, squares and other public places.
b)Street lighting tax.
c)Tax for the cleaning of public streets, sidewalks and squares.
d)Tax on holding shows, entertainments and public dances in closed or open spaces, authorized by the Municipality itself or by another competent authority.
e)Tax on bus and collective taxi terminals, located within the canton and which are not municipal property.
f)Tax for the laying of street and sidewalk pavement, which shall be paid by the owners of properties fronting on streets and avenues in the administrative center of the canton.
g)Tax on establishments that operate as modest capital businesses and that sell articles considered as basic necessities.
h)Tax on the businesses indicated in the Income Tax Law, except those taxed by Law No. 8 of October 25, 1885 and those referred to in section g) of this article.
i)Tax for the issuance of animal slaughter permits.
j)Tax on the extraction of materials from the quarry called "Tajo de Naranjo" and any other that may exist in the canton.