1. Property tax.
1) on residential buildings or parts thereof – PLN 0.10 per 1 m² of usable floor area.
2) on buildings or parts thereof connected with business activity other than agricultural or forestry activity, and on parts of residential buildings used for business activity – PLN 6.50 per 1 m of usable floor area,
3) on other buildings or parts thereof – PLN 0.90 per 1 m² of usable floor area.
4) on structures – 2% of their value,
5) per 1 m of land area:
- connected with business activity, except those connected with residential buildings – PLN 0.17; b – other – PLN 0.01. The following facilities and land were exempt from property tax: those used exclusively for healthcare, culture, physical culture and fire protection purposes by Volunteer Fire Service units. Payment deadlines:
- legal entities – by the 15th day of each month, to the Office’s bank account,
- individuals – tax collected by village heads by way of collection in quarterly instalments by 15 March, 15 May, 15 September and 15 November.
2. Motor vehicle tax,
The Municipal Council set the tax rates at the amounts specified in the Regulation of the Minister of Finance dated 7 December 1994, reducing the tax rate on trailers and semi-trailers with a load capacity above 1 tonne up to and including 5 tonnes from PLN 64 to PLN 40. The Municipal Council decided to maintain a 50% tax reduction from the rates set in the Council’s resolution for passenger cars equipped with functioning exhaust-gas catalytic converters, subject to the owners first submitting certificates from an authorised diagnostic station confirming that a functioning catalytic converter had been installed. A detailed list of motor vehicle tax rates was posted at the Municipal Office, village administrative units and post offices. The tax is payable in two instalments: by 15 February and 15 September at post offices.
3. Dog ownership tax.
An annual tax rate of PLN 12 was established for each taxable dog. The tax is not collected from persons running an independent household—for one dog per household. The tax is collected by village heads by way of collection by 30 March of the tax year.
4. Administrative fee.
An administrative fee of PLN 80 was established for drawing up a will in the presence of the Voivode or an authorised person. The fee must be paid into the Municipal Office’s bank account before the official action is undertaken.
5. Agricultural tax.
By resolution of the Municipal Council, the purchase price of rye used as the basis for calculating tax in Bolesławiec Municipality was reduced from PLN 17.40 per quintal. The purchase price applies exclusively to the assessment of agricultural tax for 1995.