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Pajak dan retribusi
2024
Peraturan Daerah (Perda) NO. 1, Lembaran Daerah Kota Solok Tahun 2024 Nomor 1
Peraturan Daerah (Perda) TENTANG Pajak Daerah dan Retribusi Daerah
ABSTRAK:	\n \n bahwa untuk melaksanakan ketentuan Pasal 94 Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah, perlu menetapkan Peraturan Daerah tentang Pajak Daerah dan Retribusi Daerah; \n Undang-Undang Nomor 23 Tahun 2014\r\nUndang-Undang Nomor 1 Tahun 2022\r\nPeraturan Pemerintah Nomor 35 Tahun 2023 \n Ruang lingkup Peraturan Daerah tentang Pajak Daerah dan \r\nRetribusi Daerah:\r\na. Pajak;\r\nb. Retribusi Jasa Umum;\r\nc. Retribusi Jasa Usaha;\r\nd. Retribusi Perizinan Tertentu;\r\ne. Pemungutan Pajak dan Retribusi; dan\r\nf. pembinaan dan pengawasan.\r\n\r\nPasal 4 ayat (1)\r\nPajak yang dipungut oleh Pemerintah Daerah terdiri atas:\r\na. PBB-P2;\r\nb. BPHTB;\r\nc. PBJT atas;\r\n1. Makan dan/atau minum;\r\n2. Tenaga listrik;\r\n3. Jasa perhotelan;\r\n4. Jasa parkir; dan\r\n5. Jasa kesenian dan hiburan;\r\nd. Pajak Reklame;\r\ne. PAT\r\nf. Pajak MBLB;\r\ng. Pajak Sarang Burung Walet;\r\nh. Opsen PKB; dan\r\ni. Opsen BBNKB.\r\n(2) Pemerintah Daerah dilarang memungut Pajak selain \r\njenis Pajak sebagaimana dimaksud pada ayat (1).\r\n \n \n
CATATAN:	\n \n Peraturan Daerah (Perda) ini mulai berlaku pada tanggal 05 Januari 2024. \n Mencabut:\r\nPeraturan Daerah Nomor 3 Tahun 2011\r\nPeraturan Daerah Nomor 7 Tahun 2011\r\nPeraturan Daerah Nomor 1 Tahun 2012 \r\nPeraturan Daerah Nomor 2 Tahun 2012\r\nPeraturan Daerah Nomor 3 Tahun 2012\r\nPeraturan Daerah Nomor 6 Tahun 2013 \r\n \n 125 \n \n

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