The department ensures economic activities, accounting and budget of Prague 3 Municipality. The department comprises of three sections – The Section of Budget, The Section of Fees and Accounting Section.
Address: Havlíčkovo nám. 9, Prague 3, new building, 1st and 2nd floor, tel. 420 222 116 340
Office Hours: Monday, Wednesday: 8.00 a.m. - 6.00 p.m.
The Section of Fees
Address of Section: Lipanská 11, Prague 3
The Section of Fees deals with the below stated fees in accord with local laws and regulations (keeps record of natural and legal persons providing accommodation services within establishments located in the area of Prague 3 Municipality, assesses and collects relevant fees, conducts local search and investigations, issues application forms for local accommodation facilities fee for given period of time i.e. quarterly fees, issues postal money orders for the payment of fees, keeps record of payments, collects arrears including warrants of executions.
Tourism Tax Fee
- Basic Fee amounts CZK15 per person per night. The fee is paid by the person accommodated for recreational purposes to the accommodation providers, who later pay this tax to the appropriate administrator (local municipality).
- Visitors staying for other than recreational purposes are not subject to the payment of recreational fee, further under 18s and over 70s, people with special needs – holders of relevant special needs ID card.
Local Fee for Accommodation Facility
- Basic amount of fee is CZK6 for used bed/day in accommodation facitlities charging visitors for overnight stay regardless the purpose of their stay (i.e. not only recreational but also for people travelling for business). The fee is paid by the proprietor of accommodation facitlity.
- Establishments exempt from the payment of the fee are facilities accommodating scholars and students (boarding schools, dormitories) and establishments whose main focus is social and charitable.
- Duty to register: The accommodation provider (natural or legal person) has a duty to register to both fees within the period of 30 days from accommodation permit issuance coming into force or issuance of the enterprise licence issued by relevant trade office or date when the business commenced. Any changes affecting the amount of fees are to be reported within 15 days.
- Accommodation providers are obliged to keep a record of guests ("guest book "), this book shall be presented to municipal inspectors if asked for. Upto 15 days after each quarter the proprietors of accommodation facitlities shall report to relevant administrator of fee the number of accommodated persons in the given period and, at the same time, pay appropriate fee corresponding to the number of guests in the report.
- Obligation to report the closure of accommodation facility: the proprietor of accommodation facility should, within the period of 30 days, report the closure or partial closure of particular establishment.
Dog Registration Fees
- The Section of Fees fully administers the dog registration fee in accord with local laws and regulations (keeps record of dog owners based on their registration / cancellation of registration to dog fees), conducts search activities alongside with the municipal police, issues the dog tags, assesses and collects the dog registration fees, issues and distributes postal money orders, administers the payments, exacts arrears incl. distress proceedings).
- Basic dog registration annual fee for 1 dog is CZK1500. Retired persons receiving any kind of pension (where pension is the only income), pay annual dog registration fee of CZK200. Dogs kept in family houses pay CZK600 per year. Every other dog of the same owner is registered for half price of the basic dog registration fee.
- Discounts: Dogs that are not subject to dog registration fee are: approved guide and hearing dogs assisting people with special needs, trained rescue dogs, police dogs. Dog owners of dogs with Prague City Hall microchip and registration in the city dog database are entitled to CZK350 discount from the basic dog registration fee for the period of 2 years commencing by the year following the year when the microchip had been implanted and the dog was regitered to the city hall dog database.
- Dogs coming from Prague dog shelters are exempt from dog registration fee payment for the period of two years.
- Duty to report: Every dog (even with microchip or dog not subject to dog registration fees) must be reported and dog tag shall be collected within 15 days since the dog was acquired. The duty to pay dog registration fee commences from the 3rd month of dog age.
- Duty to cancel registration: In case when the dog dies or is handed over to another dog owner or in case when the owner moves out of Prague 3, it is necessary to cancel the dog registration (within 15 days). The cancellation shall be done in writing (registred mail) or shall be made personally. The dog registration will then be cancelled from the 1st day of the following month.
- In case when the dog´s registration is not cancelled (the cancellation shall be documented) the owner´s duty to pay dog registration fees remains active with all other relevant obligations.
- The payer is obliged to report all changes that could affect the amount of the fee or the fee as such.
Local Fee for the Use of Public Space
- The Section of Fees keeps record of all assessed local fees, issues payment assessments for unpaid local fees, announcements of unpaid balances, exacts arrears incl. distress proceedings. Section further conducts inspection activities relating to accounting evidence and payment of administration fees managed by the accounting department.
- The administration of public space use fee including the fee for public space claim (in accord with local laws and regulations) is executed by The Section of Transport and Energy (residing at Seifertova 51).
Local Fee from Entrence Tickets
- The Section of Fees administers accounts receivables arising from local laws and regulations, records all payments, monitors debts, issues calls on settling debts within prolonged payment period, exacts arrears incl. distress proceedings.
- Administration fees assessed in relation to the issued resolutions are monitored by the Accounting Department.
- Administration of the local fee from entrance tickets including the issuance of permit for cultural events is managed by the Department of Culture Affairs. The Section of Fees administers the accounting evidence of payments and debts, monitors outstanding balances, issues calls on settling the debts within the extended period, exacts arrears incl. distress proceedings.
All local fees and taxes shall comply with §11 of Act. No. 565/90 Coll., stating that in case the payments will not be settled in the timely manner, the Municipality is entitled to collect fees and taxes through tariff assessment and could raise the amount of basic fees and taxes upto three times.
Fines and Sanctions
The Section of Fees administers central database of all fines and sanctions assessed by individual sections of Prague 3 Municipality in accord with relevant laws and regulations. Administers accounting evidence of payments and debts, monitors outstanding balances, issues calls on settling the debts within the extended period, and exacts arrears incl. distress proceedings.