Revelry Levy In 1919

Vienna taxed the pleasure of the population in the crisis years 1919 and 1920 basic principles of economic policy set for the land Niederosterreich. During this period, the capital Vienna was still no private state, but as the authority only a city. In the commercial, trade and industry, in the agriculture and forestry sector, and in tax and levy were first Central vertex for the future legal and therefore political development formulated and decided. The economic policy differentiated from the tax and tax policy. In the crisis year 1919 among other things the tax contributions of the municipalities were direct taxes in the framework of economic policy in the tax and levy, beer duty in Vienna, lease interest Edition, fire wine duty in Vienna, surcharges for Vienna, beautification tax, acquisition tax surcharge for trade and industrial chambers, channel – and cesspool clearance fee Vienna, Bed & Breakfast in Vienna, sparkling wine tax, Totalisateurabgabe, wine, wine dispensing and just providing revelry regulated Here adopted foundations right historically, also almost hundred years later have a certain significance. This development will now be published in the series of LawLeaks. Levy authorization for the city of Vienna in the province of lower Austria authorized the municipality of Vienna, public events, and theatrical performances of all kinds, music performances, recitation events, circus performances, photo shows, sports demonstrations and competitions, variety ‘- and cabaret performances and dance events that took place within the Viennese district to impose a corresponding duty of revelry.

Thus, a significant new economic activity in the taxation by the State in this case was involved the authority of Vienna. Subject to tax and duties these public events, and theatrical performances of all kinds, music performances, recitation events, circus performances, photo shows, sports demonstrations and competitions, variety ‘- and Cabaret performances and dance events were the subject of the tax. 10% of the ticket price as revelry levy was basically from these events to collect, 30% were levied on horse racing. Events, the Reinertrag came to exclusively charitable purposes, demonstrations or for school or educational purposes were organized, or no fee was required for such, were exempt from the tax of revelry. In addition, the municipality of Vienna could be exempt from the revelry tax more events, which served the scientific or educational purposes. The event business owners were committed to the timely removal of the revelry levy as duties.

Accounting at the city of Vienna the organizer had to show the execution of the event at least three days prior to the date of the authority. Event companies, who were not resident in the municipality of Vienna, a corresponding guarantee for the delivery of revelry could be collected. The Abgabenverpflichtete had to the Vienna about the tickets and the tax payable to Bill. At the same time the duties at the main ticket office of the city of Vienna had to pay the appropriate tax. If the duties not complied with this obligation, the magistrate could accordingly impose the tax. Alternatively a fixing and payment of duty of revelry could be done in the way of compensation. The Secretary of State for finance in agreement were tasked with the Secretary of State for Home Affairs and education authorities and administrative penalties with the full. Violations of this revelry gift Act were made using the 2 to 8 times the outstanding amount or be punished with an administrative penalty of 5 up to 200 crowns.

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