The rate shall be determined taking into consideration the effective cost incurred by the Municipality for the activities comprising the service, which shall comprise at least the direct costs for personal and non-personal services, materials and supplies, depreciation of machinery, equipment and facilities, and administrative expenses; as well as a ten percent profit for the development of the service.
For charging the rate, according to improvements in the databases and fair cost-distribution factors to the taxpayer, the Municipality may use:
- a)Linear meters of property frontage.
- b)Square meters of the property.
- c)Housing units within the property.
- d)According to the value of the property.
In condominiums, the charge of the rate shall be calculated based on the linear meters of frontage of the condominium, divided by the number of filial estates.
The Municipality shall apply what best adapts to the reality and conditions of the service provided at the moment of calculating the charge, which must be previously submitted to the Council for its approval.