Once set, they shall come into force thirty days after their publication in La Gaceta.
Users shall pay for the services of public lighting, cleaning of public roads, separated collection, transport, valorization, treatment, and appropriate final disposal of ordinary waste, maintenance of parks and green areas, municipal police service, maintenance, rehabilitation, and construction of sidewalks, and any other urban or non-urban municipal service established by law, insofar as they are provided, even if they do not demonstrate interest in such services.
In the specific case of ordinary waste, municipalities are authorized to establish the tariff model that best adjusts to the reality of their canton, provided that it includes the costs, as well as the future investments necessary to achieve integrated waste management in the municipality and comply with the obligations established in Law 8839, Law for Integrated Waste Management, of June 24, 2010, plus a ten percent (10%) profit for its development. Municipalities are empowered to establish systems of differentiated tariffs, surcharges, or other incentive and sanction mechanisms, in order to promote that users separate, classify, and adequately deliver their ordinary waste, in accordance with the provisions of Article 39 of the Law for Integrated Waste Management.
Furthermore, rates shall be charged for the services and maintenance of parks, green areas, and their respective services. The annual calculation must consider the effective cost invested plus the cost of the security that the municipality develops in that area and that allows the effective enjoyment. This amount shall be increased by a ten percent (10%) profit for its development; such sum shall be charged proportionally among the taxpayers of the district, according to the property value.
The municipality shall calculate each rate on an annual basis and shall collect them in quarterly installments on an overdue balance. The municipality is authorized to issue the corresponding regulation, which regulates how it will proceed to organize and charge each rate.
In the case of services for the maintenance, rehabilitation, and construction of sidewalks, the annual calculation must consider the effective cost invested; the municipality shall charge rates that shall be set taking into consideration their cost plus a ten percent (10%) profit for their development, such sum shall be charged proportionally among the taxpayers of the district, according to the property value. Fifty percent (50%) of this rate shall be charged in the case of properties that constitute the sole asset of the taxable persons (natural persons) and have a maximum value equivalent to forty-five base salaries established in Article 2 of Law 7337, of May 5, 1993. In the case of this rate, the part concerning sidewalk construction shall correspond to the financing of sidewalk construction by the municipalities, in the cases established in Article 84 of this law. Thus, the rate must contemplate the effective cost of the construction of a new sidewalk project (obra nueva de aceras) due to the exception of charging the cost of the works in the case of demonstration of lack of sufficient economic resources by the owner or possessor, as provided in the final paragraph of Article 84 of this law. In addition, it must contemplate the resource needs of the municipalities to carry out the construction of sidewalks in the case of non-compliance by the citizens, without prejudice to the corresponding charge to the property owner, in accordance with the provisions of Article 84 of this law.
The municipality may exercise the modality of electronic surveillance within its territory, which it may organize according to the requirements of the canton. To this end, the use of compatible technologies must be sought that allow achieving, among the police forces, the greatest coordination in the prevention, investigation, and combating of crime. The videos, signals, audios, and any other information captured by the electronic surveillance systems shall be of public interest, and therefore must be made available to the competent authorities, for the pertinent investigative and probative purposes, if required.
The municipality shall have as working capital, for the construction of works that facilitate pedestrian mobility, five percent (5%) of the resources coming from Law 7509, Tax on Real Estate, of May 9, 1995, which shall be reduced in a staggered manner by one percent (1%) annually until reaching a minimum of one percent (1%) permanently; in addition, it may dispose of the funds indicated in subsection b) of Article 5 of Law 8114, Law of Tax Simplification and Efficiency, of July 4, 2001, and Law 9329, First Special Law for the Transfer of Competences: Full and Exclusive Attention of the Cantonal Road Network, of October 15, 2015, and incorporate them into the annual planning and within the five-year plan.