Local Taxes
Mandatory tax payments by citizens and businesses to the municipality, regulated by the Local Taxes and Fees Act and specified by the municipal council. They are used to finance local activities and services such as infrastructure, education, transportation, and others. Local taxes apply to real estate, inheritances, donations, acquisition of property for consideration, vehicles, licensed business activities, tourist tax, taxi transport tax, and other local taxes established by law.
To the glossary То the term in Bulgarian