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Penalty payments for placement of advertising boards and structures

Authors :
Małgorzata Ofiarska
Source :
Prawo Budżetowe Państwa i Samorządu, Vol 5, Iss 3, Pp 9-33 (2017)
Publication Year :
2017
Publisher :
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika, 2017.

Abstract

The paper presents the essence, premises of application and sentencing guidelines regarding penalty payments for placement of advertising boards or structures in the public space in violation of regulations and conditions for placement thereof stipulated in the Commune Council resolution (ordinance). Structural elements constituting penalty payments are specified in the Planning and Development Act. The amount of penalty is determined by a decision taken by commune administrator (town mayor, city mayor). The ordinance specifies criteria for establishing the amount of penalty payments, taking into consideration the size of the advertising board or structure and the multiple of applicable advertising fees specified by the Commune Council for a given area or maximum fee recognized in the ordinance. Proceeds from penalty payments constitute a source of municipality’s own revenue, and are included among the so-called non-tax budget receivables.

Details

Language :
English, Polish
ISSN :
23009853 and 23537086
Volume :
5
Issue :
3
Database :
Directory of Open Access Journals
Journal :
Prawo Budżetowe Państwa i Samorządu
Publication Type :
Academic Journal
Accession number :
edsdoj.3b43b39709b34b52bb57dec73888173f
Document Type :
article
Full Text :
https://doi.org/10.12775/PBPS.2017.013