{
  "id": "norm-36051",
  "citation": "Ley 6825",
  "section": "norms",
  "doc_type": "law",
  "title_es": "Impuestos Municipales de Naranjo",
  "title_en": "Municipal Taxes of Naranjo",
  "summary_es": "La Ley 6825, emitida el 15 de octubre de 1982, establece impuestos municipales específicos para el cantón de Naranjo, en la provincia de Alajuela, Costa Rica. La norma autoriza a la Municipalidad de Naranjo a aplicar un impuesto de tres colones con cincuenta céntimos por cada cajuela de café que se beneficie dentro del cantón, así como un impuesto territorial sobre los bienes inmuebles destinados al cultivo de café. Los fondos recaudados se destinan a financiar obras de infraestructura municipal y servicios públicos locales. La ley también regula aspectos administrativos como la declaración jurada, el pago, la fiscalización y las multas por incumplimiento. Se trata de una ley de alcance cantonal y naturaleza fiscal, sin relación con materias ambientales, forestales o de ordenamiento territorial. Actualmente, la norma se encuentra derogada, según el registro del Sistema Costarricense de Información Jurídica, por lo que carece de efectos jurídicos vigentes.",
  "summary_en": "Law 6825, enacted on October 15, 1982, establishes municipal taxes for the canton of Naranjo in the province of Alajuela, Costa Rica. It authorizes the Municipality of Naranjo to levy a tax of three colones and fifty cents per cajuela of coffee processed within the canton, as well as a territorial tax on real estate used for coffee cultivation. The collected funds are allocated to finance municipal infrastructure works and local public services. The law also regulates administrative aspects such as sworn declarations, payment, oversight, and penalties for non-compliance. This is a cantonal fiscal law with no environmental, forest, or land-use planning implications. According to the Costa Rican Legal Information System, the norm is currently repealed and has no legal effect.",
  "court_or_agency": "",
  "date": "15/10/1982",
  "year": "1982",
  "topic_ids": [
    "_off-topic"
  ],
  "primary_topic_id": "_off-topic",
  "es_concept_hints": [
    "impuesto territorial",
    "cajuela de café",
    "municipalidad",
    "derogada"
  ],
  "concept_anchors": [
    {
      "article": "",
      "law": "Ley 6825"
    }
  ],
  "keywords_es": [
    "impuestos municipales",
    "Naranjo",
    "ley cantonal",
    "fiscal",
    "derogada",
    "café"
  ],
  "keywords_en": [
    "municipal taxes",
    "Naranjo",
    "cantonal law",
    "fiscal",
    "repealed",
    "coffee"
  ],
  "excerpt_es": "Artículo 1°.- Créase un impuesto de tres colones cincuenta céntimos por cada cajuela de café que se beneficie en el cantón de Naranjo.\nArtículo 3°.- Créase un impuesto territorial que gravará los inmuebles ubicados en el cantón de Naranjo destinados al cultivo del café.\nArtículo 10.- El producto de estos impuestos será destinado exclusivamente a la construcción y mantenimiento de obras de infraestructura municipal y al mejoramiento de los servicios públicos que presta la Municipalidad.",
  "excerpt_en": "Article 1.— A tax of three colones and fifty cents is created per cajuela of coffee processed in the canton of Naranjo.\nArticle 3.— A territorial tax is created that will apply to properties located in the canton of Naranjo used for coffee cultivation.\nArticle 10.— The proceeds of these taxes shall be used exclusively for the construction and maintenance of municipal infrastructure and the improvement of public services provided by the Municipality.",
  "outcome": {
    "label_en": "Repealed",
    "label_es": "Derogada",
    "summary_en": "Repealed law that established municipal taxes on coffee in Naranjo, currently without effect.",
    "summary_es": "Ley derogada que establecía impuestos municipales sobre el café en Naranjo, sin vigencia actual."
  },
  "pull_quotes": [
    {
      "context": "Artículo 1",
      "quote_en": "A tax of three colones and fifty cents is created per cajuela of coffee processed in the canton of Naranjo.",
      "quote_es": "Créase un impuesto de tres colones cincuenta céntimos por cada cajuela de café que se beneficie en el cantón de Naranjo."
    },
    {
      "context": "Artículo 10",
      "quote_en": "The proceeds of these taxes shall be used exclusively for the construction and maintenance of municipal infrastructure.",
      "quote_es": "El producto de estos impuestos será destinado exclusivamente a la construcción y mantenimiento de obras de infraestructura municipal."
    }
  ],
  "cites": [],
  "cited_by": [],
  "references": {
    "internal": [
      {
        "target_id": "norm-36051",
        "kind": "concept_anchor",
        "label": "Ley 6825"
      }
    ],
    "external": []
  },
  "source_url": "https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=36051&strTipM=TC&nValor3=0",
  "tier": 2,
  "_editorial_citation_count": 0,
  "regulations_by_article": null,
  "amendments_by_article": null,
  "dictamen_by_article": null,
  "concordancias_by_article": null,
  "afectaciones_by_article": null,
  "resoluciones_by_article": null,
  "cited_by_votos": [],
  "cited_norms": [],
  "cited_norms_inverted": [],
  "sentencias_relacionadas": [],
  "temas_y_subtemas": [],
  "cascade_only": false,
  "amendment_count": 0,
  "body_es_text": "",
  "body_en_text": "LEY No. 6825\n\nTHE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF COSTA RICA,\n\nDECREES:\n\nThe following\n\nMUNICIPAL TAXES OF NARANJO\n\nArticle 1.- The Municipality of the canton of Naranjo is authorized to establish the following municipal taxes, which it may collect:\n\na) Tax on the sale of cattle and pigs in the streets, squares and other public places.\n\nb) Street lighting tax.\n\nc) Tax for the cleaning of public streets, sidewalks and squares.\n\nd) Tax on holding shows, entertainments and public dances in closed or open spaces, authorized by the Municipality itself or by another competent authority.\n\ne) Tax on bus and collective taxi terminals, located within the canton and which are not municipal property.\n\nf) Tax for the laying of street and sidewalk pavement, which shall be paid by the owners of properties fronting on streets and avenues in the administrative center of the canton.\n\ng) Tax on establishments that operate as modest capital businesses and that sell articles considered as basic necessities.\n\nh) Tax on the businesses indicated in the Income Tax Law, except those taxed by Law No. 8 of October 25, 1885 and those referred to in section g) of this article.\n\ni) Tax for the issuance of animal slaughter permits.\n\nj) Tax on the extraction of materials from the quarry called \"Tajo de Naranjo\" and any other that may exist in the canton."
}