In accordance with the current and applicable regulations in this case, with the communities' observations on the proposed planning, and with the socioeconomic and cultural reality of the zone, it is approved:
A). For the calculation of the corresponding canon, the technological platform provided by the Technical Standardization Body of the General Directorate of Taxation of the Ministry of Finance will be used as a basis, in which Homogeneous Zones are taken as a basis.
B). The table stipulated in Article 49 of the Regulation to Ley 6043 (Maritime-Terrestrial Zone Law) will be used, which provides percentages to charge, and will be used according to the current reality in the coastal zone of the canton of Nicoya, that is, varying the percentage to charge, and is transcribed below:
Agricultural use up to 0.75%.
Residential use up to 1.25% Tourist Hotel or recreational use up to 1.50% Industrial, mining, or extractive commercial use up to 1.75% No annual canon to be paid by the concessionaires and/or permit holders of the Maritime-Terrestrial Zone may be less than one-quarter of one percent (0.25%) of the corresponding valuation amount.
Based on Article 49 of the Regulation to Ley 6043, the following classification criteria will be used for the application of the charge for land use on a precarious title, taking into consideration the natural events that occurred in the Coastal Zone of the Canton of Nicoya with the 2012 earthquake, adjusting them to the socioeconomic reality of the Zone.
CLASSIFICATION FOR HOTEL INDUSTRY:
DESCRIPTION SCORE Full Service:
These establishments often have multiple floors, with elevators and a large lobby.
Full Service establishments typically offer daily maid service, room service, laundry, and staffed front desk.
Guest rooms offer amenities such as telephone, television, and private bathroom, air conditioning.
They may also offer a business traveler center, recreational facilities, and one or more dining rooms or restaurants.
UP TO 4% Limited Service:
Considers lodgings that offer B & Bs (Bed and Breakfast), hostelerías (inns), albergues (hostels), Lodges. These establishments are generally smaller than Full Service ones, have an informal and often family atmosphere.
Limited Service establishments may have dining service with restricted operating hours.
In the rooms and bathrooms they may offer only the essentials such as sheets, towels, soap, and paper napkins and are not always provided with telephone and television.
The owners of the establishment are often involved with its operation. The decor may include antiques. The meal service is generally limited to breakfast.
In bed and breakfasts, the latter is included in the cost of the room. If additional meals are offered, this service may be open to the general public. Recreational facilities are generally very limited.
Up to 3% Minimum Service Guests are expected to be self-sufficient, for example that they take care of carrying their own luggage. There is not always daily maid service. Generally, the establishments do not have dining rooms or restaurants.
The apartments include a separate bathroom and a living room. Some have a kitchen with basic utensils and provisions. Sometimes a minimum stay is required.
Minimum service establishments comprise apartments, condominiums, and cabins. They can be luxurious or extremely simple.
Up to 2 CLASSIFICATION OF RESTAURANTS:
| DESCRIPTION | SCORE | | --- | --- | | Gourmet restaurant: They offer dishes that attract people fond of eating delicate delicacies. The service and prices are in accordance with the quality of the food, so these restaurants are the most expensive. | UP TO 4% | | Specialty restaurants: Offers a limited variety or style of cuisine. These establishments show in their menu an extensive variety of their specialty, be it seafood, poultry, meats, or pastas, among other possibilities. There is another type of restaurant, which is easy to confuse with the specialty one, such as the ethnic restaurant, which offers the most outstanding or representative aspects of the gastronomic culture of some country, that is, they can be Mexican, Chinese, Italian, French, etc. | Up to 3% | | Convenience restaurant: It is characterized by fast service; the price of food is usually economical and the cleanliness of the establishment impeccable, which is why it enjoys reliability and preference. | Up to 2 | | Family restaurant: They serve simple foods at moderate prices, accessible to the family. Its characteristic lies in the reliability it offers its customers, in terms of price and standard service. They are generally run by their owners, and are often called "Sodas" | | CLASSIFICATION OF INDUSTRIAL COMMERCIAL USE:
| Kiosk or mini-sales: These constitute what can be called kiosks or mini-sales of products such as cell phones, crafts, and retail sales | Up to 1% | | --- | --- | | COMMERCIAL 1: The commercial activities included are: Grocer, Bazaar, Boutique, Internet Café, Souvenir Shop, Locksmith, Cycle, Bicycle/motorcycle cycle rental, Pharmacy, Photocopier, Gym, Laundry, Bookstore, Macrobiotic, Vehicle Rental (Rent-a-car), Office, Beauty Salon, surfing, Tattoo Parlor, Clothing Store, Video Games, Shoe Store, Liquor Store, Hardware Store, Ice Cream Parlor, Seafood Restaurant/Market, Butcher Shop, Clinic-Laboratory, Florist, Appliance Store, Mini-super, Supermarket (A), Soda, Fruit Store, Vegetable Store, Bakery | Up to 2% | | COMMERCIAL 2: An indication of the representative economic activities of this category is presented. These usually are: Bar, Supermarket, Private educational center | Up to 3% | In the Zone currently there is none that can have classification 5, for the reason that they cannot be built because they are within the Maritime-Terrestrial Zone and they are uses on a precarious title basis.
CLASSIFICATION OF RESIDENTIAL USE | Type 1 Dwellings. The construction is of block or cement, or tiles, or precious wood, or artisanal, with fine finishes | Up to 2% | | --- | --- | | Type 2 Dwellings. The construction is of cement block, or tiles, or wood with standard finishes | Up to 1.5% | | Type 3 Dwellings. The construction can be of block and cement, or tiles, or wood without finishes | 0.25 up to 1% | c). According to section 52 of the Regulation of Ley 6043 (Maritime-Terrestrial Zone Law), in the case of resident persons with economic limitations, a maximum of 0.25% will be applied, after a socioeconomic study carried out by the Municipality.