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City Bijeljina

Utility taxes

Utility taxes are paid to use rights, objects and services defined in the Tariff of utility taxes (hereinafter: Tariff) which is a constituent part of this Decision, pursuant to the Law on Utility Taxes.
Utility taxes in the territory of the City of Bijeljina are applied to:
  1. using space in public areas, except for the purpose of selling newspapers, books and publications,
  2. displaying advertisements in public and other areas, except billboards next to the main and regional roads,
  3. using space for parking motor, road and trailers on developed and marked places, as provided by the act of the City Assembly
  4. displaying a business name of a legal entity or an entrepreneur on the business premises.
In addition to exemption from paying utility fees established by the Law on Utility Fees, entrepreneurs in the capacity of independent occupation who have acquired the status of old crafts shall be exempt from paying the utility fee for displaying a business name.
Taxpayers engaged in low accumulating activities are exempt from paying the utility fee for displaying a business name. These are non-profit associations and foundations and similar forms of organisation, citizens’ associations, professional associations, trade union organisations, NGOs, sport clubs, cultural and artistic associations and condominium homeowners associations.
Application for exemption from paying the utility fee for displaying a business name from the paragraph (1) of this article shall be submitted to the competent Department of Economy of the City of Bijeljina, before the expiry of the deadline for registration or payment of the fee.
The competent department shall issue a decision on exemption from payment of the fee and deliver it to the Tax Administration of Republika Srpska, Regional Office in Bijeljina.
Collection of the utility fee for using space for parking motor vehicles and their trailers, as provided by the competent authority, shall be performed by an authorised legal entity in accordance with the Decision on Parking in the City of Bijeljina.
Collected utility fee from paragraph (1) of this article is intended for joint utility consumption.
Organisational unit of the Administration of the City of Bijeljina competent for utility activities shall issue individual decision to establish the obligation of paying the utility fee mentioned in article 3, points a) through c) of this Decision, pursuant to law and Tariff.
Procedure of establishing, controlling and collecting utility fee mentioned in article 3, point d) of this Decision shall be implemented pursuant to regulations related to the tax procedure .
1.5% of collected utility fees for displaying business name of legal entity or entrepreneur on the business premises are given to the city craft-entrepreneurial association.