O PREFEITO MUNICIPAL DE BARRA DE SÃO FRANCISCO, ESTADO DO ESPÍRITO SANTO, faz saber que a Câmara Municipal aprovou e ele sanciona a seguinte lei:
Art. 1º Fica acrescentado o parágrafo único ao art. 76, da Lei Complementar nº 001/90, com a seguinte redação:
"Parágrafo Único. O cadastro fiscal de que trata o caput do presente artigo deverá ser revisado anualmente até o dia 31 de dezembro de cada ano."
Art. 2º Renumera o parágrafo único do ao art. 78, da Lei Complementar nº 001/90, para § 1º, e acrescenta o § 2º, com a seguinte redação:
"§ 2º Após a revisão do Cadastro Imobiliário, de que trata os artigos 76 e 78 da presente lei, fica vedado a qualquer agente do fisco, inclusive ao Secretário Municipal da Fazenda, modificar o referido cadastro, e/ou fatores de correção, exceto nos casos previstos nos incisos I, II, III e IV do art. 93 da presente Lei."
Art. 3º O art. 107, da Lei Complementar nº 001/90, passa a vigorar com a seguinte redação, ficando suprimidos os incisos I, II e III:
"Art. 107 A multa de mora a ser aplicada será de 10% (dez por cento), quando o imposto for pago espontaneamente, fora do prazo."
Art. 4º O § 1º do art. 146, da Lei Complementar nº 001/90, passa a vigorar com a seguinte redação:
"§ 1º A multa de mora a ser aplicada será de 10% (dez por cento), quando o imposto for pago espontaneamente fora do prazo estipulado para o seu pagamento."
Art. 5º O § 1º, do art. 230, da Lei Complementar nº 001/90, passa a vigorar com a seguinte redação, ficando suprimidas as alíneas a, b e c:
"§ 1º A multa de mora a ser aplicada será de 10% (dez por cento) quando a taxa for paga espontaneamente fora do prazo."
Art. 6º O grupo A, B e C da Tabela I, da Lei Complementar nº 001/90, passa a vigorar conforme o anexo desta Lei.
Art. 7º Esta Lei entrará em vigor no primeiro dia útil do ano de 1999, por tratar-se de matéria que envolve tributação sobre o patrimônio e a renda, revogadas as disposições em contrário.
Gabinete do Prefeito Municipal de Barra de São Francisco, Estado do Espírito Santo, aos 09 de dezembro de 1998.
Este texto não substitui o original publicado e arquivado na Câmara Municipal de Barra de São Francisco.
|
N° Ordem |
SERVIÇO E/OU COMERCIO |
NÚMERO DE UR |
|
01 |
Agências autorizadas de compras, vendas e manutenção de veículos |
15,0 |
|
02 |
Administração de bens e negócios |
8,0 |
|
03 |
Agenciamento de qualquer natureza |
6,0 |
|
04 |
Auto-Escola |
6,0 |
|
05 |
Artigos agropecuários, veterinários e de lavoura |
8,0 |
|
06 |
Armazéns Gerais |
15,0 |
|
07 |
Artigos explosivos de grande combustão |
18,0 |
|
08 |
Beneficiamento de leite e produtos de laticínios |
8,0 |
|
09 |
Boites e congêneres |
20,0 |
|
10 |
Bancos de Sangue |
5,0 |
|
11 |
Buffet e organização de festas |
7,0 |
|
12 |
Consórcios ou fundos mútuos |
6,0 |
|
13 |
Casa de Loterias e Apostas |
7,0 |
|
14 |
Construção Civil ou Naval |
10,0 |
|
15 |
Casa de Saúde |
20,0 |
|
16 |
Comércio de Atacado em geral |
15,0 |
|
17 |
Cinemas e Teatros |
9,0 |
|
18 |
Casas de Massagens |
25,0 |
|
19 |
Depósitos de Mercadorias |
6,0 |
|
20 |
Distribuição de Seguros |
14,0 |
|
21 |
Diversões Públicas |
6,5 |
|
22 |
Despachantes |
5,0 |
|
23 |
Escritório e Exportação |
11,0 |
|
24 |
Empresas Funerárias |
8,5 |
|
25 |
Estabelecimentos Bancários |
40,0 |
|
26 |
Frigoríficos |
20,0 |
|
27 |
Fisioterapia |
8,0 |
|
28 |
Hotéis de 5 (cinco) estrelas |
25,0 |
|
29 |
Hotéis de 4 (quatro) estrelas |
22,0 |
|
30 |
Hotéis de 3 (três) estrelas |
20,0 |
|
31 |
Hotéis de 2 (duas) estrelas |
15,0 |
|
32 |
Hotéis de 01 (uma) estrela |
12,0 |
|
33 |
Instalações e Montagens de máquinas e Equipamentos |
15,0 |
|
34 |
Instituições Financeiras e Corretoras de Títulos em Geral |
25,0 |
|
35 |
Importação |
15,0 |
|
36 |
Jogos Eletrônicos |
15,0 |
|
37 |
Lojas e Departamentos |
25,0 |
|
38 |
Laboratórios de Análise Técnicas |
6,0 |
|
39 |
Laboratórios de Análises Clínicas e Eletricidade Médicas |
10,0 |
|
40 |
Livrarias |
8,0 |
|
41 |
locação de Bens Imóveis |
15,0 |
|
42 |
Lavanderias |
10,0 |
|
43 |
Motéis |
15,0 |
|
44 |
Ourivesarias e Relojoarias |
9,0 |
|
45 |
Organização, Promoção, Planejamento, Assessoria de Projetos Técnicos Financeiros e de Feiras |
6,0 |
|
46 |
Óticas |
9,0 |
|
47 |
Pneus e Câmara de ar |
8,5 |
|
48 |
Processamento de dados |
11,0 |
|
49 |
Pronto Socorro |
9,0 |
|
50 |
Recauchutagem e regeneração de pneus |
10,5 |
|
51 |
Recondicionamento de motores |
15,0 |
|
52 |
Representações Comerciais em geral |
6,5 |
|
53 |
Serviços de Transporte Coletivo de Carga |
20,0 |
|
54 |
Serviços de Vigilância |
17,0 |
|
55 |
Supermercados |
20,0 |
|
56 |
Sociedades Civis ou Empresas de Profissionais Liberais |
7,5 |
|
57 |
Saunas |
9,0 |
|
58 |
Tinturarias |
4,0 |
|
59 |
Veículos Usados |
20,0 |
|
60 |
Borracheiros |
3,0 |
|
SERVIÇOS E/OU COMÉRCIO DE: |
NÚMERO DE UR |
||||||
|
|
ZONAS FISCAIS |
||||||
|
Nº DE ORDEM |
DISCRIMINAÇÃO |
CENTRO |
DEMAIS |
||||
|
G |
M |
P |
G |
M |
P |
||
|
01 |
Artigos Esportivos |
8,0 |
5,0 |
3,0 |
6,0 |
4,0 |
2,0 |
|
02 |
Artigos de beleza |
9,0 |
6,0 |
3.0 |
6,0 |
4,0 |
2,0 |
|
03 |
Bares |
8,0 |
5,0 |
3,0 |
6,0 |
3,0 |
1,0 |
|
04 |
Bomboniere e Doces |
7,0 |
5,0 |
3,0 |
5,0 |
3,0 |
2,0 |
|
05 |
Casas de Lanches |
6,0 |
4,0 |
2,0 |
5,0 |
3,0 |
1,0 |
|
06 |
Cafés |
4,0 |
3,0 |
2,0 |
3,0 |
2,0 |
1,0 |
|
07 |
Calçados de Couro |
9,0 |
7,0 |
5,0 |
6,0 |
5,0 |
3,0 |
|
08 |
Cabeleireiros |
5,0 |
4,0 |
3,0 |
3,0 |
2,0 |
1,0 |
|
09 |
Comércio de Carnes em geral |
6,0 |
5,0 |
4,0 |
4,0 |
3,0 |
2,0 |
|
10 |
Casa de Massas |
6,0 |
5,0 |
4,0 |
4,0 |
3,0 |
2,0 |
|
11 |
Comércio de Artesanato |
4,0 |
3,0 |
2,0 |
3,0 |
2,0 |
1,0 |
|
12 |
Caça |
7,0 |
6,0 |
5,0 |
6,0 |
4,0 |
2,0 |
|
13 |
Charutaria ou Tabacaria |
7,0 |
6,0 |
5,0 |
6,0 |
4,0 |
2,0 |
|
14 |
Cortinas |
7,0 |
6,0 |
5,0 |
5,0 |
4,0 |
3,0 |
|
15 |
Cópias por qualquer processo |
7,0 |
6,0 |
5,0 |
4,0 |
3,0 |
2,0 |
|
16 |
Encadernação de livros |
4,0 |
3,0 |
2,0 |
3,0 |
2,0 |
1,0 |
|
17 |
Escritórios não especificados |
7,0 |
6,0 |
5,0 |
5,0 |
4,0 |
3,0 |
|
18 |
Eletrodomésticos |
9,0 |
7,0 |
5,0 |
6,0 |
5,0 |
4,0 |
|
19 |
Escola de Datilografia |
6,0 |
5,0 |
4,0 |
4,0 |
3,0 |
2,0 |
|
20 |
Escritório e consultórios de Profissionais liberais e autônomos, representantes comerciais e considerados pessoas físicas que trabalham unicamente à base de mostruário |
5,0 |
4,0 |
3,0 |
3,0 |
2,0 |
1,0 |
|
21 |
Fonografia |
7,0 |
6,0 |
5,0 |
5,0 |
4,0 |
3,0 |
|
22 |
Ferragens |
8,0 |
6,0 |
4,0 |
6,0 |
4,0 |
2,0 |
|
23 |
Ferro Velho |
8,0 |
7,0 |
6,0 |
5,0 |
4,0 |
3,0 |
|
24 |
Gravações de sons ou ruídos e vídeo tapes |
10,0 |
8,0 |
6,0 |
8,0 |
6,0 |
4,0 |
|
25 |
Institutos de beleza |
6,0 |
5,0 |
3,0 |
4,0 |
3,0 |
2,0 |
|
26 |
Lustres |
9,0 |
7,0 |
5,0 |
7,0 |
5,0 |
3,0 |
|
27 |
Laboratórios fotográficos |
8,0 |
7,0 |
6,0 |
5,0 |
4,0 |
3,0 |
|
28 |
Louças |
6,0 |
5,0 |
4,0 |
4,0 |
3,0 |
2,0 |
|
29 |
Lavagem, lubrificação e abastecimento de veículos |
8,0 |
6,0 |
4,0 |
6,0 |
4,0 |
2,0 |
|
30 |
Lojas de discos e fitas |
9,0 |
7,0 |
5,0 |
5,0 |
3,0 |
2,0 |
|
31 |
Manicure |
4,0 |
3,0 |
2,0 |
3,0 |
2,0 |
1,0 |
|
32 |
Modistas de boutiques |
8,0 |
7,0 |
6,0 |
4,0 |
3,0 |
2,0 |
|
33 |
Maquinários e acessórios em geral |
10,0 |
8,5 |
7,0 |
5,0 |
4,0 |
3,0 |
|
34 |
Materiais fotográficos |
8,0 |
6,5 |
5,0 |
5,0 |
4,0 |
2,5 |
|
35 |
Material de eletricidade |
9,0 |
8,0 |
7,0 |
6,0 |
5,0 |
4,0 |
|
36 |
Medicamentos |
9,0 |
8,0 |
7,0 |
6,0 |
5,0 |
4,0 |
|
37 |
Mercearias |
8,0 |
6,5 |
5,0 |
5,0 |
4,0 |
3,0 |
|
38 |
Materiais de construção |
9,0 |
7,5 |
6,0 |
6,0 |
5,0 |
4,0 |
|
39 |
Madeira |
7,0 |
5,5 |
4,0 |
5,0 |
3,5 |
2,0 |
|
40 |
Móveis |
10,0 |
8,0 |
6,0 |
7,0 |
5,0 |
3,0 |
|
41 |
Oficina de consertos de veículos |
8,0 |
6,0 |
4,0 |
5,0 |
3,5 |
2,0 |
|
42 |
Oficina de consertos de jóias ou relógios |
6,0 |
4,0 |
2,0 |
4,0 |
2,0 |
1,0 |
|
43 |
Pedicure |
3,0 |
2,5 |
1,5 |
2,0 |
1,5 |
1,0 |
|
44 |
Pastelaria |
5,0 |
4,0 |
3,0 |
3,0 |
2,0 |
1,0 |
|
45 |
Pesca |
6,0 |
5,0 |
4,0 |
4,0 |
2,0 |
1,0 |
|
46 |
Peixarias |
5,0 |
4,0 |
3,0 |
3,0 |
2,0 |
1,0 |
|
47 |
Propaganda, publicidade e comunicações |
9,0 |
7,0 |
5,0 |
6,0 |
4,0 |
3,0 |
|
48 |
Peças e acessórios para veículos |
10,0 |
8,0 |
6,0 |
6,0 |
4,5 |
3,0 |
|
49 |
Produtos químicos e derivados de petróleo |
12,0 |
10,0 |
8,0 |
6,0 |
5,0 |
4,0 |
|
50 |
Plásticos |
6,0 |
5,0 |
4,0 |
4,0 |
3,0 |
2,0 |
|
51 |
Pensões |
8,0 |
6,0 |
4,0 |
4,0 |
3,0 |
2,0 |
|
52 |
Roupas |
10,0 |
8,0 |
6,0 |
6,0 |
4,0 |
2,0 |
|
53 |
Restaurantes |
9,0 |
7,0 |
5,0 |
6,0 |
4,5 |
3,0 |
|
54 |
Sorveterias |
6,0 |
5,0 |
4,0 |
4,0 |
3,0 |
2,0 |
|
55 |
Tapetes |
9,0 |
8,0 |
7,0 |
6,0 |
5,0 |
4,0 |
|
56 |
Utensílios domésticos (não incluídos eletrodomésticos). |
5,0 |
4,0 |
3,0 |
3,0 |
2,0 |
1,0 |
|
SERVIÇOS E/OU COMÉRCIO DE: |
NÚMERO DE UR |
||||||
|
|
ZONAS FISCAIS |
||||||
|
Nº DE ORDEM |
DISCRIMINAÇÃO |
CENTRO |
DEMAIS |
||||
|
G |
M |
P |
G |
M |
P |
||
|
01 |
Bancas de Jornais e Revistas |
4,0 |
3,0 |
2,0 |
3,0 |
2,0 |
1,0 |
|
02 |
Carvão e Lenha |
4,0 |
3,0 |
2,0 |
3,0 |
2,0 |
1,0 |
|
03 |
Frutas, Legumes e Demais produtos de Feiras e Mercados |
6,0 |
5,0 |
4,0 |
4,0 |
3,0 |
2,0 |
|
04 |
Quitanda |
4,0 |
3,0 |
2,0 |
3,0 |
2,0 |
1,0 |
|
05 |
Salão de Engraxate |
4,0 |
3,0 |
2,0 |
3,0 |
2,0 |
1,0 |