County levy; collection

The counties levy a county levy on their municipalities belonging to the counties.

Description

The counties levy a county levy on the municipalities belonging to their counties. In this way, they pass on their requirements, which are not covered by other revenues, to the municipalities belonging to the districts.

The basis of assessment for the district levy is the basis of apportionment. These are the respective valid tax power figures of the municipalities belonging to the district as an indicator of their own tax strength and 80 percent of the key allocations flowing from the Free State of Bavaria to the municipalities belonging to the district in the previous year.

The county levy is set annually by the county council in the form of a percentage of the levy base. It is levied on the municipalities belonging to the district as apportionment debtors in equal monthly installments. The levy rates may be changed only once in the current year. Any increase must be resolved before June 1.

If the district levy has not yet been determined at the beginning of the financial year, the district may levy provisional monthly installments in the amount of the last monthly installments levied in the past financial year until the determination. After the county levy for the current year has been set, these provisional payments shall be settled on the next due date.

Deadlines

One twelfth of the annual amount of the district levy is payable by the municipalities belonging to the district on the 25th day of each month.

Any increase in the levy rates must be approved by the county council before June 1.

Remedy

Administrative court proceedings; information

administrative claim

Status: 07.03.2022

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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