05. November 2018 · Comments Off on Land Fund · Categories: News · Tags:

The tax liability and the exceptions was basically through this State law for the use of bicycles of all kinds, which owners or users in a lower Austrian community resident who introduced this bike levy. Electric bicycles and disability, as well as sick bikes were excluded. Bicycles that were used for the Federal Government, countries, municipalities, fire and Rescue Department, were also freed. People in particular plight couldn’t free himself. The amount of the levy and the procedure which had contravening every year prior to the first use of the bicycle in the Bemessungsbehorde(Ortsgemeinde) to register this. There, he has to pay the tax of 5 shillings and received a private flag. Of payment for the payment of the duty was always to carry.

Loss of the number certificate or mark this could be again requested as duplicates against reimbursement of costs. The assessment and collection of the tax assessment authorities were the lower Austrian municipalities under the supervision of the provincial government. As compensation they got 20% of the withheld Tax totals, i.e. per bike 1 shilling. The municipalities had the withheld taxes each in February, may, August and November at the lower Austrian State number Office to deliver. The taxes were invested in the Land Fund. You could invoke remedies and penalties against the notices of payment due of the bicycle delivery by legal means with the national tax office.

This presented the appeal of the State Government finally decided. There was however no push up effect. Shortening or risk the collection of bicycle delivery man could times to 10 the reduced sum be punished or man was sentenced to up to two years imprisonment. The use of a bicycle with improperly attached indicator or up to 100 shillings or imprisonment of one week were filled with fines. The implementing regulation an own implementation decree regulated the residence, the use of bicycles in the public service, assessing the setting of bicycles in tax exempt persons, the definition of persons in Special emergency, the use of the bicycle, installments at the bicycle delivery and the nature and installation of Nummerntafeln in not less than VII articles. The bureaucracy had fully lived out.

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