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RETRIBUSI
2010
Peraturan Daerah (PERDA) NO. 27, LD No 17/C
Peraturan Daerah (PERDA) TENTANG Retribusi Tempat Rekreasi dan Olahraga
ABSTRAK:	\n \n a. bahwa dengan berlakunya Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah maka Peraturan Daerah tentang Retribusi Daerah perlu disesuaikan;\r\nb. bahwa berdasarkan pertimbangan sebagaimana dimaksud huruf a, maka perlu menetapkan Peraturan Daerah tentang Retribusi Tempat Rekreasi dan Olahraga.\r\n \n UU No 12 Tahun 1950 sebagaimana telah diubah dengan UU No 2 Tahun 1965;\r\nUU No 8 Tahun 1981;\r\nUU No 10 Tahun 2004;\r\nUU No 32 Tahun 2004 sebagaimana telah diubah kedua kali dengan UU No 12 Tahun 2008;\r\nUU No 10 Tahun 2009;\r\nUU No 25 Tahun 2009;\r\nUU No 28 Tahun 2009;\r\nPP No 27 Tahun 1983 sebagaimana telah diubah dengan PP No 58 Tahun 2010;\r\nPP No 58 Tahun 2005;\r\nPP No 79 Tahun 2005;\r\nPP No 69 Tahun 2010;\r\nPermendagri No 13 Tahun 2006;\r\nPerda Kab. Jombang No 5 Tahun 2008;\r\nPerda Kab. Jombang No 3 Tahun 2010. \n Setiap penggunaan fasilitas tempat rekreasi, pariwisata dan olahraga dipungut Retribusi dengan nama Retribusi Tempat Rekreasi dan Olahraga.\r\nSubjek Retribusi adalah orang pribadi atau Badan yang menggunakan/menikmati pelayanan penyediaan tempat rekreasi, pariwisata dan olahraga.\r\nWajib Retribusi adalah orang pribadi atau badan yang menurut peraturan perundang-undangan diwajibkan melakukan pembayaran retribusi.\r\nRetribusi Tempat Rekreasi dan Olahraga termasuk golongan Retribusi Jasa Usaha.\r\nTingkat penggunaan jasa diukur berdasarkan jenis pelayanan dan frekuensi pemakaian tempat rekreasi dan olahraga. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n Dengan berlakunya Peraturan Daerah ini, maka Peraturan Daerah Kabupaten Daerah Tingkat II Jombang Nomor 5 Tahun 1999 tentang Retribusi Tempat Rekreasi dan Olahraga dengan segala perubahannya, dinyatakan dicabut dan tidak berlaku lagi. \n \n

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