11 Temmuz 2014 CUMA
\nResm\u00ee Gazete
\nSay\u0131 : 29057<\/p>\n
TEBL\u0130\u011e<\/p>\n
Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
BELED\u0130YE GEL\u0130RLER\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n
(SER\u0130 NO: 45)<\/p>\n
1. Kapsam<\/p>\n
Bilindi\u011fi \u00fczere, 6527 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun(1) 5 ve 6 nc\u0131 maddeleri ile 2464 say\u0131l\u0131 Belediye Gelirleri Kanununun(2) 96 nc\u0131 maddesinin (A) f\u0131kras\u0131na ikinci paragraf ve bu paragraf h\u00fckm\u00fcn\u00fcn uygulamas\u0131 ile ilgili olarak ge\u00e7ici 7 nci madde ilave edilmi\u015ftir.<\/p>\n
Bu de\u011fi\u015fiklik ile 2464 say\u0131l\u0131 Kanunun 15 inci maddesindeki ilan ve reklam vergisi, 21 inci maddesinin birinci f\u0131kras\u0131n\u0131n (III) numaral\u0131 bendinde yer alan e\u011flence vergisi, 56 nc\u0131 maddesinde yer alan i\u015fgal harc\u0131, 60 \u0131nc\u0131 maddesindeki tatil g\u00fcnlerinde \u00e7al\u0131\u015fma ruhsat\u0131 harc\u0131 ve 84 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendinde yer alan i\u015fyeri a\u00e7ma izni harc\u0131na dair tarifelerin tespitine ili\u015fkin d\u00fczenlemeler \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
2. Kanuni D\u00fczenleme<\/p>\n
2464 say\u0131l\u0131 Kanunun 96 nc\u0131 maddesinin (A) f\u0131kras\u0131nda, \u201cBakanlar Kurulu, bu Kanunda en az ve en \u00e7ok miktarlar\u0131 g\u00f6sterilen vergi ve har\u00e7lar\u0131n tarifelerini belediye gruplar\u0131 itibar\u0131yla tayin ve tespit eder.\u201d h\u00fckm\u00fc yer almakta olup 6527 say\u0131l\u0131 Kanunun 5 inci maddesiyle bu f\u0131kraya ikinci paragraf olarak, \u201cAncak, bu Kanunun 15 inci maddesinde, 21 inci maddesinin birinci f\u0131kras\u0131n\u0131n (III) numaral\u0131 bendinde, 56 nc\u0131 maddesinde, 60 \u0131nc\u0131 maddesinde ve 84 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendinde yer alan maktu vergi ve har\u00e7 tarifeleri, Kanunda belirtilen en alt ve en \u00fcst s\u0131n\u0131rlar\u0131 a\u015fmamak \u015fart\u0131yla mahallin \u00e7e\u015fitli semtleri aras\u0131ndaki sosyal ve ekonomik farkl\u0131l\u0131klar g\u00f6z \u00f6n\u00fcnde tutularak ilgili belediye meclislerinin \u00f6nerisi, \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc ve Maliye Bakanl\u0131\u011f\u0131n\u0131n teklifi \u00fczerine Bakanlar Kurulunca tespit edilir. Tespit edilen bu tutarlar, her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r. Bu \u015fekilde hesaplanan miktar ve tutarlar\u0131n, virg\u00fclden sonraki iki hanesi dikkate al\u0131narak uygulan\u0131r. \u015eu kadar ki, bu miktar ve tutarlar ilgili tarifeler i\u00e7in belirlenen en \u00e7ok tutar\u0131 a\u015famaz. Bu uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d h\u00fckm\u00fc eklenmi\u015ftir.<\/p>\n
Bu h\u00fckme g\u00f6re, ilan ve reklam vergisi, biletle girilmesi zorunlu olmayan e\u011flence yerlerine ait e\u011flence vergisi, i\u015fgal harc\u0131, tatil g\u00fcnlerinde \u00e7al\u0131\u015fma ruhsat\u0131 harc\u0131 ve i\u015fyeri a\u00e7ma izni harc\u0131na ili\u015fkin maktu vergi ve har\u00e7 tarifeleri, 2464 say\u0131l\u0131 Kanunda belirtilen en alt ve en \u00fcst s\u0131n\u0131rlar\u0131 a\u015fmamak \u015fart\u0131yla mahallin \u00e7e\u015fitli semtleri aras\u0131ndaki sosyal ve ekonomik farkl\u0131l\u0131klar g\u00f6z \u00f6n\u00fcnde bulundurularak ilgili belediye meclislerinin \u00f6nerisi, \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc ve Maliye Bakanl\u0131\u011f\u0131n\u0131n teklifi \u00fczerine Bakanlar Kurulunca tespit edilecektir.<\/p>\n
3. Yap\u0131lacak \u0130\u015flemler<\/p>\n
3.1. Belediyelerce Yap\u0131lacak \u0130\u015flemler<\/p>\n
Yukar\u0131da genel olarak esaslar\u0131 belirtilen maktu vergi ve har\u00e7lar\u0131n miktar ve tutarlar\u0131n\u0131n tespiti ile ilgili olarak belediyelerce yap\u0131lacak i\u015flemler a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r. Buna g\u00f6re;<\/p>\n
Belediye meclisleri, 2464 say\u0131l\u0131 Kanunun 96 nc\u0131 maddesinin (A) f\u0131kras\u0131n\u0131n ikinci paragraf\u0131nda say\u0131lan vergi ve har\u00e7lar bak\u0131m\u0131ndan mahallin \u00e7e\u015fitli semtleri aras\u0131ndaki sosyal ve ekonomik farkl\u0131l\u0131klar\u0131 dikkate almak suretiyle belediyelerini d\u00f6rt gruba ay\u0131r\u0131rlar. Bu ay\u0131r\u0131mda, d\u00f6rt grup zorunlu olmay\u0131p duruma g\u00f6re daha az grup da belirlenebilir.<\/p>\n
S\u00f6z konusu gruplar bu Tebli\u011fin ekinde yer alan \u201cBaz\u0131 Maktu Vergi ve Har\u00e7 Tarifelerine \u0130li\u015fkin Tablo\u201dnun sa\u011f\u0131nda 1\u2019den 4\u2019e kadar numaralanm\u0131\u015f s\u00fctunlardan olu\u015fmaktad\u0131r. Bu gruplar mahallin geli\u015fmi\u015flik d\u00fczeyine g\u00f6re, en y\u00fcksek (1) numaradan ba\u015flamak suretiyle en d\u00fc\u015f\u00fck (4) numaraya do\u011fru s\u0131ralan\u0131r.<\/p>\n
Bu kapsamda, Kanunda belirtilen en alt ve en \u00fcst s\u0131n\u0131rlar\u0131 a\u015fmamak \u015fart\u0131yla s\u00f6z konusu maktu vergi ve har\u00e7lar\u0131n miktar ve tutarlar\u0131 belirlenir ve belirlenen miktar ve tutarlar bahse konu d\u00f6rt gruba da\u011f\u0131t\u0131l\u0131r. Belediye meclislerince belediyenin (4)\u2019ten daha az bir gruba ayr\u0131lmas\u0131 halinde bu miktar ve tutarlar\u0131n belirlenen gruplar i\u00e7erisinde da\u011f\u0131t\u0131laca\u011f\u0131 tabiidir.<\/p>\n
Belediye meclisleri, miktar ve tutar belirlemenin yan\u0131 s\u0131ra, s\u00f6z konusu maktu vergi ve har\u00e7 miktar ve tutarlar\u0131n uygulanmas\u0131 bak\u0131m\u0131ndan b\u00f6lge, semt, mahalle, bulvar, meydan, cadde veya soka\u011f\u0131n hangi gruba girece\u011fine de karar verirler. Ancak, bu bilgiler ilgili Bakanl\u0131\u011fa g\u00f6nderilmez.<\/p>\n
Belirlenecek miktar ve tutarlar her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131laca\u011f\u0131ndan s\u00f6z konusu maktu vergi ve har\u00e7lar\u0131n miktar ve tutarlar\u0131n\u0131n tespitinde bu durumun g\u00f6z \u00f6n\u00fcnde bulundurulmas\u0131 gerekir.<\/p>\n
Bu \u015fekilde haz\u0131rlanan \u201cBaz\u0131 Maktu Vergi ve Har\u00e7 Tarifelerine \u0130li\u015fkin Tablo\u201dlar, ilgili belediyelerce 01\/10\/2014 tarihine kadar \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131na (Mahalli \u0130dareler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) g\u00f6nderilir.<\/p>\n
3.2. Bakanl\u0131klarca Yap\u0131lacak \u0130\u015flemler<\/p>\n
\u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131 belediyeler taraf\u0131ndan g\u00f6nderilen \u201cBaz\u0131 Maktu Vergi ve Har\u00e7 Tarifelerine \u0130li\u015fkin Tablo\u201dlar\u0131 uygun bir s\u00fcre i\u00e7inde de\u011ferlendirerek kendi g\u00f6r\u00fc\u015fleri ile birlikte Maliye Bakanl\u0131\u011f\u0131na bildirir.<\/p>\n
\u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015fleri ile birlikte belediye meclislerinin \u00f6nerilerini Maliye Bakanl\u0131\u011f\u0131na bildirmeleri sonucu s\u00f6z konusu vergi ve har\u00e7lara ait maktu tarifelerin tespitine ili\u015fkin teklif Maliye Bakanl\u0131\u011f\u0131nca Bakanlar Kuruluna sunulur.<\/p>\n
Ayr\u0131ca, belediye meclislerince konu ile ilgili \u00f6nerilerde bulunulmamas\u0131 ve bunun \u00fczerine ad\u0131 ge\u00e7en Bakanl\u0131k\u00e7a herhangi bir g\u00f6r\u00fc\u015f bildirilmemesi halinde bahse konu maktu vergi ve har\u00e7 tarifeleri Bakanlar Kurulunca re\u2019sen tespit edilir.<\/p>\n
4. Yeniden De\u011ferleme Oran\u0131n\u0131n Uygulanmas\u0131<\/p>\n
Bakanlar Kurulu karar\u0131 ile tespit edilen s\u00f6z konusu maktu vergi ve har\u00e7 tarifeleri, her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere bir \u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131 Vergi Usul Kanunu(3) h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r.<\/p>\n
Vergi ve har\u00e7 tarifelerinin yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 sonucu hesaplanan tutarlar\u0131n, virg\u00fclden sonraki iki hanesi dikkate al\u0131narak uygulan\u0131r, ikinci haneden sonra gelen k\u00fcsurat dikkate al\u0131nmaz.<\/p>\n
\u00d6te yandan, s\u00f6z konusu maktu vergi ve har\u00e7lar\u0131n miktar ve tutarlar\u0131n\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 sonucu hesaplanan de\u011ferlerin Kanunda h\u00fckme ba\u011flanan en \u00fcst tutar\u0131 a\u015fmas\u0131 halinde a\u015fan tutar dikkate al\u0131nmaz, bu durumda Kanunda yer alan en \u00fcst tutar uygulan\u0131r.<\/p>\n
5. Bakanlar Kurulunca Tarife Belirleninceye Kadar Uygulanacak Tutarlar<\/p>\n
6527 say\u0131l\u0131 Kanunun 6 nc\u0131 maddesi ile 2464 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ge\u00e7ici 7 nci madde eklenmi\u015ftir.<\/p>\n
\u201cGE\u00c7\u0130C\u0130 MADDE 7 \u2013 2013 y\u0131l\u0131nda uygulanmak \u00fczere belediye meclislerince belirlenmi\u015f olan bu Kanunun 15 inci maddesinde, 21 inci maddesinin birinci f\u0131kras\u0131n\u0131n (III) numaral\u0131 bendinde, 56 nc\u0131 maddesinde, 60 \u0131nc\u0131 maddesinde ve 84 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 3 numaral\u0131 bendinde yer alan maktu vergi ve har\u00e7 tarifeleri, Kanunun 96 nc\u0131 maddesinin (A) f\u0131kras\u0131n\u0131n ikinci paragraf\u0131 gere\u011fince Bakanlar Kurulunca tespit edilecek karar y\u00fcr\u00fcrl\u00fc\u011fe girinceye kadar uygulanmaya devam edilir.\u201d<\/p>\n
Bu madde h\u00fckm\u00fc uyar\u0131nca, yukar\u0131da usul ve esaslar\u0131 belirtilen \u00e7er\u00e7evede Bakanlar Kurulu karar\u0131 yay\u0131mlan\u0131ncaya kadar s\u00f6z konusu vergi ve har\u00e7lar\u0131n maktu tarifeleri olarak ilgili belediyelerin belediye meclislerince 2013 y\u0131l\u0131 i\u00e7in belirlenen tutarlar uygulanacakt\u0131r.<\/p>\n
\u00d6te yandan, 6360 say\u0131l\u0131 On D\u00f6rt \u0130lde B\u00fcy\u00fck\u015fehir Belediyesi ve Yirmi Yedi \u0130l\u00e7e Kurulmas\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun(4) ile yeni kurulan belediyeler, ilk mahalli idareler genel se\u00e7imiyle t\u00fczel ki\u015filik kazanm\u0131\u015flard\u0131r. Bu durumda, yeni kurulan belediyelerin s\u00f6z konusu vergi ve har\u00e7lar ile ilgili olarak 2013 y\u0131l\u0131 i\u00e7in maktu vergi ve har\u00e7 tarifeleri olmad\u0131\u011f\u0131ndan, bahse konu belediyelerin;<\/p>\n
\u2022 \u0130l belediye s\u0131n\u0131rlar\u0131 i\u00e7inde yeni kurulan belediyelerin, il belediye meclislerince,<\/p>\n
\u2022 S\u0131n\u0131rlar\u0131 geni\u015fleyen veya belde belediyesi iken il\u00e7e belediyesine d\u00f6n\u00fc\u015fen belediyelerin, kendi belediye meclislerince,<\/p>\n
\u2022 Birden fazla belediye k\u0131s\u0131mlar\u0131ndan olu\u015fan belediyelerin, il\u00e7e merkezi olarak belirlenen belediye meclislerince,<\/p>\n
2013 y\u0131l\u0131 i\u00e7in tespit edilen tarifeleri uygulamalar\u0131 uygun bulunmu\u015ftur.<\/p>\n
Tebli\u011f olunur.<\/p>\n
\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/p>\n
(1) 1\/3\/2014 tarihli ve 28928 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
(2) 29\/5\/1981 tarihli ve 17354 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
(3) 10\/1\/1961 tarihli ve 10703 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
(4) 6\/12\/2012 tarihli ve 28489 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
Ek<\/p>\n
BAZI MAKTU VERG\u0130 VE HAR\u00c7 TAR\u0130FELER\u0130NE \u0130L\u0130\u015eK\u0130N TABLO<\/p>\n
\u0130L ADI :\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n
BELED\u0130YE ADI :\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n
A) \u0130LAN VE REKLAM VERG\u0130S\u0130
\n\u0130lan ve Reklam\u0131n T\u00fcr\u00fc ve Yap\u0131ld\u0131\u011f\u0131 Yer
\nKanuni Tarife
\nGrup\/Verginin Tutar\u0131 (TL)
\nEn Az (TL)
\nEn \u00c7ok
\n(TL)
\n1
\n2
\n3
\n4
\n1. D\u00fckk\u00e2n, ticari ve s\u0131nai m\u00fcessese ve serbest meslek erbab\u0131nca \u00e7e\u015fitli yerlere as\u0131lan ve tak\u0131lan her \u00e7e\u015fit levha, yaz\u0131 ve resim gibi sabit b\u00fct\u00fcn ilan ve reklamlar\u0131n beher metrekaresinden y\u0131ll\u0131k olarak
\nBulvar ve Meydan
\n20
\n100<\/p>\n
Cadde
\n20
\n100<\/p>\n
Sokak
\n20
\n100<\/p>\n
2. Motorlu ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n i\u00e7ine veya d\u0131\u015f\u0131na konulan ilan ve reklamlar\u0131n beher metrekaresinden y\u0131ll\u0131k olarak
\nToplu ta\u015f\u0131ma ara\u00e7lar\u0131
\n8
\n40<\/p>\n
Di\u011fer
\n8
\n40<\/p>\n
3. Cadde, sokak ve yaya kald\u0131r\u0131mlar\u0131 \u00fczerine gerilen, binalar\u0131n cephe ve yanlar\u0131na as\u0131lan bez veya sair maddeler vas\u0131tas\u0131yla yap\u0131lan ge\u00e7ici mahiyetteki ilan ve reklamlar\u0131n metrekaresinden haftal\u0131k olarak
\nBulvar ve Meydan
\n2
\n10<\/p>\n
Cadde
\n2
\n10<\/p>\n
Sokak
\n2
\n10<\/p>\n
4. I\u015f\u0131kl\u0131 veya projeksiyonlu ilan ve reklamlardan her metrekare i\u00e7in y\u0131ll\u0131k olarak
\nLed ekranl\u0131 ilan ve reklamlardan
\n30
\n150<\/p>\n
Di\u011fer \u0131\u015f\u0131kl\u0131 ve projeksiyonlu ilan ve reklamlardan
\n30
\n150<\/p>\n
5. \u0130lan ve reklam amac\u0131yla da\u011f\u0131t\u0131lan bro\u015f\u00fcr, katalog, duvar ve cep takvimleri, biblolar veya benzerlerinin her biri i\u00e7in<\/p>\n
B\u00fct\u00fcn yerlerde
\n0,01
\n0,25<\/p>\n
6. Mahiyeti ne olursa olsun yap\u0131\u015ft\u0131r\u0131lacak \u00e7e\u015fitli afi\u015fler ve benzerlerinin beherinin metrekaresinden
\nB\u00fct\u00fcn yerlerde<\/p>\n
0,02
\n0,50<\/p>\n
B) E\u011eLENCE VERG\u0130S\u0130
\n(Biletle girilmesi zorunlu olmayan e\u011flence yerlerinde)
\nE\u011flencenin T\u00fcr\u00fc ve Alan\u0131
\nKanuni Tarife
\nGrup\/Verginin Miktar\u0131 (TL)
\nEn Az (TL)
\nEn \u00c7ok (TL)
\n1
\n2
\n3
\n4<\/p>\n
Bar, pavyon, gazino, gece kul\u00fcb\u00fc, taverna, diskotek, kabare, dansing gibi e\u011flence yerlerinde \u00e7al\u0131\u015f\u0131lan her g\u00fcn i\u00e7in
\n50 m\u00b2\u2019ye kadar
\n5
\n100<\/p>\n
51 m\u00b2-150 m\u00b2 aras\u0131
\n5
\n100<\/p>\n
151 m\u00b2-300 m\u00b2 aras\u0131
\n5
\n100<\/p>\n
301 m\u00b2\u2019den yukar\u0131
\n5
\n100<\/p>\n
4 y\u0131ld\u0131zl\u0131 otelde
\n5
\n100<\/p>\n
5 y\u0131ld\u0131zl\u0131 otelde
\n5
\n100<\/p>\n
Bilardo ve masa futbolu salonlar\u0131 gibi e\u011flence yerlerinde \u00e7al\u0131\u015f\u0131lan her g\u00fcn i\u00e7in
\n25 m\u00b2\u2019ye kadar
\n5
\n100<\/p>\n
26 m\u00b2-50 m\u00b2 aras\u0131
\n5
\n100<\/p>\n
51 m\u00b2-100 m\u00b2 aras\u0131
\n5
\n100<\/p>\n
101 m\u00b2-200 m\u00b2 aras\u0131
\n5
\n100<\/p>\n
201 m\u00b2\u2019den yukar\u0131
\n5
\n100<\/p>\n
C) \u0130\u015eGAL HARCI
\n\u0130\u015fgalin T\u00fcr\u00fc ve Yap\u0131ld\u0131\u011f\u0131 Yer
\nKanuni Tarife
\nGrup\/Harc\u0131n Tutar\u0131 (TL)
\nEn Az (TL)
\nEn \u00c7ok (TL)
\n1
\n2
\n3
\n4
\n1. 52 nci maddenin (1) ve (2) numaral\u0131 bentlerinde yaz\u0131l\u0131 i\u015fgallerde beher metrekare i\u00e7in g\u00fcnde
\n0,5
\n2,5<\/p>\n
2. 52 nci maddenin (1) numaral\u0131 bendinde yaz\u0131l\u0131 hayvan sat\u0131c\u0131lar\u0131n\u0131n i\u015fgallerinde
\na) Sat\u0131\u015f\u0131 yap\u0131lan k\u00fc\u00e7\u00fckba\u015f hayvan ba\u015f\u0131na
\n0,5
\n2,5<\/p>\n
b) Sat\u0131\u015f\u0131 yap\u0131lan b\u00fcy\u00fckba\u015f hayvan ba\u015f\u0131na
\n1
\n5<\/p>\n
3. 52 nci maddenin (3) numaral\u0131 bendinde yaz\u0131l\u0131 i\u015fgallerde
\na) Her ta\u015f\u0131ttan beher saat i\u00e7in
\n0,25
\n1,25<\/p>\n
b) Parkmetre \u00e7al\u0131\u015ft\u0131r\u0131lan yerlerde beher saat i\u00e7in
\n0,5
\n2,5<\/p>\n
\u00c7) TAT\u0130L G\u00dcNLER\u0130NDE \u00c7ALI\u015eMA RUHSATI HARCI
\n\u0130\u015fyerinin T\u00fcr\u00fc ve Alan\u0131
\nKanuni Tarife
\nGrup\/Harc\u0131n Tutar\u0131 (TL)
\nEn Az (TL)
\nEn \u00c7ok (TL)
\n1
\n2
\n3
\n4
\nHer t\u00fcr i\u015fyeri i\u00e7in y\u0131ll\u0131k olarak
\n25 m\u00b2\u2019ye kadar
\n20
\n800<\/p>\n
26 m\u00b2-100 m\u00b2 aras\u0131
\n20
\n800<\/p>\n
101 m\u00b2-250 m\u00b2 aras\u0131
\n20
\n800<\/p>\n
251 m\u00b2-500 m\u00b2 aras\u0131
\n20
\n800<\/p>\n
501 m\u00b2\u2019den yukar\u0131
\n20
\n800<\/p>\n
D) \u0130\u015eYER\u0130 A\u00c7MA \u0130ZN\u0130 HARCI<\/p>\n
\u0130\u015fyerinin T\u00fcr\u00fc ve Alan\u0131
\nKanuni Tarife
\nGrup\/Harc\u0131n Tutar\u0131 (TL)
\nEn Az (TL)
\nEn \u00c7ok (TL)
\n1
\n2
\n3
\n4
\nHer t\u00fcr i\u015fyeri i\u00e7in beher m2 sinden
\n25 m\u00b2\u2019ye kadar
\n0,10
\n1<\/p>\n
26 m\u00b2-100 m\u00b2 aras\u0131
\n0,10
\n1<\/p>\n
101 m\u00b2-250 m\u00b2 aras\u0131
\n0,10
\n1<\/p>\n
251 m\u00b2-500 m\u00b2 aras\u0131
\n0,10
\n1<\/p>\n
501 m\u00b2\u2019den yukar\u0131
\n0,10
\n1<\/p>\n","protected":false},"excerpt":{"rendered":"
11 Temmuz 2014 CUMA Resm\u00ee Gazete Say\u0131 : 29057 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131ndan: BELED\u0130YE GEL\u0130RLER\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 45) 1. Kapsam Bilindi\u011fi \u00fczere, 6527 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun(1) 5 ve 6 nc\u0131 maddeleri ile 2464 say\u0131l\u0131 Belediye Gelirleri Kanununun(2) 96 nc\u0131 maddesinin (A) f\u0131kras\u0131na ikinci paragraf ve bu paragraf h\u00fckm\u00fcn\u00fcn uygulamas\u0131 […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-2985","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2985"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2985"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2985\/revisions"}],"predecessor-version":[{"id":2986,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2985\/revisions\/2986"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}