{"item":{"id":1815,"titulo":"Estabelece normas para acompanhamento fiscal do Imposto Sobre Servi\u00e7os de Qualquer Natureza - ISS, relativo as opera\u00e7\u00f5es efetuadas com cart\u00f5es  de cr\u00e9dito e de d\u00e9bito, e d\u00e1 outras provid\u00eancias. ","numero":"1645","categoria_id":1,"aprovada":"2013-09-05 00:00:00","slug":"estabelece-normas-para-acompanhamento-fiscal-do-imposto-sobre-servi-os-de-qualquer-natureza-iss-relativo-as-opera-es-efetuadas-com-cart-es-de-cr-dito-e-de-d-bito-e-d-outras-provid-ncias","descricao":"\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EO \u003Cstrong\u003EPREFEITO DO MUNIC\u0026Iacute;PIO DE ITABAIANA\u003C\/strong\u003E, Estado de Sergipe, no uso das suas atribui\u0026ccedil;\u0026otilde;es legais;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Fa\u0026ccedil;o saber que a C\u0026acirc;mara Municipal aprovou e eu sanciono a seguinte Lei:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Art. 1\u0026ordm; - Consoante os termos da Lei Municipal Complementar n\u0026ordm; 12, de 29 de dezembro de 2009, amparada na Lei Federal Complementar n\u0026ordm; 116, de 31 de julho de 2003, compete ao Munic\u0026iacute;pio instituir, lan\u0026ccedil;ar e cobrar o Imposto de Servi\u0026ccedil;os de Qualquer Natureza referente aos servi\u0026ccedil;os prestados por emissores e administradores de cart\u0026otilde;es de cr\u0026eacute;dito, d\u0026eacute;bito e os de uso exclusivo em determinados estabelecimentos denominados de \u003Cem\u003Eprivate label\u003C\/em\u003E. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Par\u0026aacute;grafo \u0026uacute;nico. Os servi\u0026ccedil;os descritos neste artigo est\u0026atilde;o enquadrados nos seguintes itens da Lista de Servi\u0026ccedil;os anexa \u0026agrave; Lei Federal Complementar n\u0026ordm; 116\/03: \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; I \u0026ndash; 15.14, no caso da presta\u0026ccedil;\u0026atilde;o dos servi\u0026ccedil;os de fornecimento, emiss\u0026atilde;o, reemiss\u0026atilde;o, renova\u0026ccedil;\u0026atilde;o e manuten\u0026ccedil;\u0026atilde;o de cart\u0026atilde;o de magn\u0026eacute;tico, cart\u0026atilde;o de cr\u0026eacute;dito, cart\u0026atilde;o de d\u0026eacute;bito, cart\u0026atilde;o sal\u0026aacute;rio e cong\u0026ecirc;neres; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; II \u0026ndash; 15.01, no caso da presta\u0026ccedil;\u0026atilde;o dos servi\u0026ccedil;os de administra\u0026ccedil;\u0026atilde;o de cart\u0026atilde;o de cr\u0026eacute;dito ou d\u0026eacute;bito e cong\u0026ecirc;neres; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; III \u0026ndash; 03.02, no caso de cess\u0026atilde;o de direito de uso de marcas e de sinais de propaganda, por parte das empresas usualmente denominadas de \u0026ldquo;Bandeiras\u0026rdquo;. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Art. 2\u0026ordm; - Para os efeitos desta Lei, considera-se:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; I \u0026ndash; Emissor: a institui\u0026ccedil;\u0026atilde;o financeira \u0026ndash; Banco Comercial ou Banco M\u0026uacute;ltiplo \u0026ndash; que \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Eaprova e libera o cart\u0026atilde;o ao usu\u0026aacute;rio ou correntista; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; II \u0026ndash; Administradora: a pessoa jur\u0026iacute;dica \u0026ndash; Administradora, Credenciadora, Operadora ou Adquirente - que credencia Estabelecimentos para aceita\u0026ccedil;\u0026atilde;o dos cart\u0026otilde;es como meios eletr\u0026ocirc;nicos de pagamento na aquisi\u0026ccedil;\u0026atilde;o de bens e\/ou servi\u0026ccedil;os e que disponibiliza solu\u0026ccedil;\u0026atilde;o tecnol\u0026oacute;gica e\/ou meios de conex\u0026atilde;o para fins de captura e liquida\u0026ccedil;\u0026atilde;o das transa\u0026ccedil;\u0026otilde;es efetuadas por meio dos cart\u0026otilde;es; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; III \u0026ndash; Bandeira: a pessoa jur\u0026iacute;dica \u0026ndash; Visa, Mastercard e outras - que licencia o uso de sua logomarca para cada um dos Emissores e Administradoras, a qual est\u0026aacute; indicada nos Estabelecimentos Comerciais e impressa nos respectivos cart\u0026otilde;es; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; IV \u0026ndash; Estabelecimento: a pessoa jur\u0026iacute;dica (com\u0026eacute;rcio varejista em geral, prestadores de servi\u0026ccedil;o, atacadistas, entre outros) que, para aceitar cart\u0026otilde;es de cr\u0026eacute;dito ou de d\u0026eacute;bito como forma de pagamento, torna-se afiliado a uma Administradora (Cielo, Redecard e outras); \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; V \u0026ndash; Domic\u0026iacute;lio Banc\u0026aacute;rio: Banco, ag\u0026ecirc;ncia e a conta corrente indicada pelos Estabelecimentos para receber os cr\u0026eacute;ditos das vendas realizadas por eles por meio do cart\u0026atilde;o de cr\u0026eacute;dito ou d\u0026eacute;bito. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Art. 3\u0026ordm; - Os Bancos Comerciais ou M\u0026uacute;ltiplos, na condi\u0026ccedil;\u0026atilde;o de emissores de cart\u0026otilde;es de cr\u0026eacute;dito ou de d\u0026eacute;bito ficam obrigados a fornecer mensalmente \u0026agrave; Prefeitura relat\u0026oacute;rio que identifique: \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; I \u0026ndash; o valor total bruto das transa\u0026ccedil;\u0026otilde;es efetuadas pelos Estabelecimentos correntistas, por meio de cart\u0026otilde;es de cr\u0026eacute;dito e d\u0026eacute;bito, desconsiderando-se qualquer negocia\u0026ccedil;\u0026atilde;o de receb\u0026iacute;veis sobre tais valores, que venha a provocar redu\u0026ccedil;\u0026atilde;o ou liquida\u0026ccedil;\u0026atilde;o dos valores a receber; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; II \u0026ndash; o total debitado dos cr\u0026eacute;ditos a serem repassados aos Estabelecimentos, a favor das Administradoras dos cart\u0026otilde;es, por conta da Taxa de Desconto, e a favor das Bandeiras, por conta de cess\u0026atilde;o de direito de uso da marca; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; III \u0026ndash; o total da receita auferida pelo Banco, a t\u0026iacute;tulo de \u0026ldquo;Taxa de Intermedia\u0026ccedil;\u0026atilde;o\u0026rdquo;, subtra\u0026iacute;da da Taxa de Desconto, cujo valor l\u0026iacute;quido \u0026eacute; repassado \u0026agrave;s Administradoras dos cart\u0026otilde;es; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; IV \u0026ndash; os totais discriminados das taxas e tarifas abaixo elencadas, debitados dos usu\u0026aacute;rios de cart\u0026otilde;es magn\u0026eacute;ticos de qualquer natureza: \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a) Tarifa de anuidade; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b) Tarifa de manuten\u0026ccedil;\u0026atilde;o; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c) Tarifa de inatividade; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d) Tarifa de 2\u0026ordf; via de senha; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e) Tarifa de pagamento de contas, inclusive d\u0026eacute;bitos autom\u0026aacute;ticos; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; f) Tarifa de saque internacional; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; g) Tarifa de excesso de limite; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; h) Tarifa de an\u0026aacute;lise; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; i) Tarifa de 2\u0026ordf; via de cart\u0026atilde;o. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; V \u0026ndash; o total da receita repassada pelo Banco \u0026agrave;s Administradoras, subtra\u0026iacute;da das tarifas cobradas aos usu\u0026aacute;rios dos cart\u0026otilde;es de cr\u0026eacute;dito ou de d\u0026eacute;bito.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 1\u0026ordm; - As informa\u0026ccedil;\u0026otilde;es estabelecidas neste artigo ser\u0026atilde;o fornecidas em valores totais, sem qualquer obriga\u0026ccedil;\u0026atilde;o de relacionar ou informar os nomes dos Estabelecimentos ou dos correntistas usu\u0026aacute;rios dos cart\u0026otilde;es, a fim de preservar o sigilo banc\u0026aacute;rio, nos termos da lei. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 2\u0026ordm; - A Administra\u0026ccedil;\u0026atilde;o Fazend\u0026aacute;ria Municipal dever\u0026aacute; estabelecer prazos, crit\u0026eacute;rios e procedimentos relativos aos modelos das informa\u0026ccedil;\u0026otilde;es requeridas neste artigo, devendo conceder um prazo n\u0026atilde;o inferior a 60 (sessenta) dias, a contar da publica\u0026ccedil;\u0026atilde;o da presente lei, para que os Bancos possam se adequar ao cumprimento do estabelecido. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Art. 4\u0026ordm; - As Administradoras s\u0026atilde;o consideradas contribuintes do ISS neste Munic\u0026iacute;pio, em rela\u0026ccedil;\u0026atilde;o aos servi\u0026ccedil;os prestados aos Estabelecimentos aqui localizados, e nas rela\u0026ccedil;\u0026otilde;es de servi\u0026ccedil;os com os emissores locais de cart\u0026otilde;es, notadamente os Bancos, por interm\u0026eacute;dio de suas ag\u0026ecirc;ncias, e as empresas e entidades que utilizam cart\u0026otilde;es privativos para usu\u0026aacute;rios domiciliados neste Munic\u0026iacute;pio. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 1\u0026ordm; - Est\u0026atilde;o sujeitos ao ISS as seguintes remunera\u0026ccedil;\u0026otilde;es auferidas por estes contribuintes: \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; I \u0026ndash; Taxa de Desconto, pelo valor total, cobrado atrav\u0026eacute;s de dedu\u0026ccedil;\u0026atilde;o do valor creditado a favor dos Estabelecimentos; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; II - Taxa de Cadastro; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; III \u0026ndash; Taxa de afilia\u0026ccedil;\u0026atilde;o\/anuidade; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; IV \u0026ndash; Taxa por inatividade; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; V \u0026ndash; Taxa de emiss\u0026atilde;o e envio de extrato em papel; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; VI \u0026ndash; Taxa de emiss\u0026atilde;o de documento em segunda via; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; VII \u0026ndash; Taxa de conectividade, pela conex\u0026atilde;o de cada terminal; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; VIII \u0026ndash; Taxa de liquida\u0026ccedil;\u0026atilde;o dos valores das transa\u0026ccedil;\u0026otilde;es no domic\u0026iacute;lio banc\u0026aacute;rio; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; IX \u0026ndash; Taxas operacionais, por qualquer controle anormal ou extraordin\u0026aacute;rio nas transa\u0026ccedil;\u0026otilde;es efetuadas; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; X \u0026ndash; Remunera\u0026ccedil;\u0026atilde;o decorrente de servi\u0026ccedil;os de manuten\u0026ccedil;\u0026atilde;o das m\u0026aacute;quinas e conex\u0026otilde;es dos terminais, e de propaganda e divulga\u0026ccedil;\u0026atilde;o, quando o servi\u0026ccedil;o for prestado diretamente ao Estabelecimento. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 2\u0026ordm; - Est\u0026atilde;o, tamb\u0026eacute;m, sujeitas ao ISS as receitas auferidas em decorr\u0026ecirc;ncia do repasse efetuado pelos Emissores, em rela\u0026ccedil;\u0026atilde;o aos usu\u0026aacute;rios dos cart\u0026otilde;es magn\u0026eacute;ticos. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Art. 5\u0026ordm; - Os Bancos Emissores s\u0026atilde;o respons\u0026aacute;veis pela reten\u0026ccedil;\u0026atilde;o do ISS: \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; I - ao efetuar cr\u0026eacute;ditos a favor das Administradoras dos cart\u0026otilde;es de cr\u0026eacute;dito ou d\u0026eacute;bito, em decorr\u0026ecirc;ncia da cobran\u0026ccedil;a dos servi\u0026ccedil;os elencados nos \u0026sect;\u0026sect; 1\u0026ordm; e 2\u0026ordm; do art. 4\u0026ordm; desta lei; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; II - ao efetuar cr\u0026eacute;ditos a favor das Bandeiras, em decorr\u0026ecirc;ncia da cess\u0026atilde;o de direito de uso de suas marcas. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 1\u0026ordm; - Nos termos da Lei Municipal n\u0026ordm; 12, de 29 de dezembro de 2009, a al\u0026iacute;quota do ISS a ser considerada na reten\u0026ccedil;\u0026atilde;o de que trata o presente artigo ser\u0026aacute;: \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; A \u0026ndash; de (5%), em rela\u0026ccedil;\u0026atilde;o aos contribuintes descritos no inciso I deste artigo; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; B \u0026ndash; de (5%), em rela\u0026ccedil;\u0026atilde;o aos contribuintes descritos no inciso II deste artigo. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 2\u0026ordm; - As reten\u0026ccedil;\u0026otilde;es de que trata o presente artigo ser\u0026atilde;o efetuadas mensalmente e recolhidas aos cofres municipais no prazo m\u0026aacute;ximo de 15 (quinze) dias da efetiva\u0026ccedil;\u0026atilde;o dos cr\u0026eacute;ditos aos contribuintes citados. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Art. 6\u0026ordm; - O descumprimento da obriga\u0026ccedil;\u0026atilde;o de reter o ISS na fonte, conforme estabelecido no art. 5\u0026ordm; desta lei, acarretar\u0026aacute; ao obrigado o pagamento de penalidade em valor similar ao que deveria ser retido. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 1\u0026ordm; - Para determina\u0026ccedil;\u0026atilde;o do valor n\u0026atilde;o retido, a Administra\u0026ccedil;\u0026atilde;o Fazend\u0026aacute;ria Municipal poder\u0026aacute; arbitrar a base de c\u0026aacute;lculo do imposto, caso o sujeito passivo n\u0026atilde;o o declare, tomando por base as informa\u0026ccedil;\u0026otilde;es fiscais fornecidas de acordo com os artigos 3\u0026ordm; e 7\u0026ordm; da presente lei, ou por outra forma apurada. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 2\u0026ordm; - Caso ocorra a reten\u0026ccedil;\u0026atilde;o, mas o valor retido n\u0026atilde;o for recolhido aos cofres municipais no prazo determinado no \u0026sect; 2\u0026ordm; do art. 5\u0026ordm; desta lei, a penalidade ser\u0026aacute; majorada em 200% (duzentos por cento) do valor apurado ou arbitrado, sem dispensa das demais comina\u0026ccedil;\u0026otilde;es legais. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Art. 7\u0026ordm; - Os Estabelecimentos ficam obrigados a fornecer mensalmente \u0026agrave; Prefeitura relat\u0026oacute;rio que identifique: \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; I \u0026ndash; o percentual determinado em contrato a que tem direito a Administradora do cart\u0026atilde;o de cr\u0026eacute;dito ou d\u0026eacute;bito, a t\u0026iacute;tulo de Taxa de Desconto; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; II \u0026ndash; os valores debitados em suas contas correntes, quando do cr\u0026eacute;dito dos valores de suas vendas ou servi\u0026ccedil;os, exceto dedu\u0026ccedil;\u0026otilde;es por conta de cess\u0026atilde;o de receb\u0026iacute;veis, adiantamento em conta corrente ou empr\u0026eacute;stimos financeiros; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; III \u0026ndash; os valores faturados ou cobrados por conta de qualquer servi\u0026ccedil;o prestado por Administradoras, inclusive de servi\u0026ccedil;os prestados por outras empresas coligadas, contratadas ou afiliadas das Administradoras; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 1\u0026ordm; - As informa\u0026ccedil;\u0026otilde;es relacionadas neste artigo poder\u0026atilde;o ser substitu\u0026iacute;das com a entrega de c\u0026oacute;pia do relat\u0026oacute;rio mensal expedido pela Administradora, contendo o movimento de cr\u0026eacute;ditos e d\u0026eacute;bitos realizados mensalmente, podendo este relat\u0026oacute;rio ser encaminhado em extrato de papel ou extrato digital. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 2\u0026ordm; - O relat\u0026oacute;rio mensal de que trata o par\u0026aacute;grafo anterior poder\u0026aacute; substituir as informa\u0026ccedil;\u0026otilde;es requeridas, desde que todas estas estejam contidas no documento substituto, ou que as omissas sejam apresentadas adicionalmente. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 3\u0026ordm; - O Estabelecimento n\u0026atilde;o se obriga a informar o valor bruto de suas receitas nas opera\u0026ccedil;\u0026otilde;es efetuadas atrav\u0026eacute;s de cart\u0026otilde;es magn\u0026eacute;ticos, e nem os valores decorrentes de adiantamento de cr\u0026eacute;dito, se houver, mas a informar, unicamente, o valor que lhe foi debitado por conta e ordem do Banco Emissor e da Administradora do cart\u0026atilde;o. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 4\u0026ordm; - Os Estabelecimentos s\u0026atilde;o obrigados a enviar as informa\u0026ccedil;\u0026otilde;es requeridas neste artigo no prazo de 15 (quinze) dias da data do cr\u0026eacute;dito de suas receitas na conta corrente. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 5\u0026ordm; - Ficam dispensados da obriga\u0026ccedil;\u0026atilde;o prevista neste artigo as pessoas f\u0026iacute;sicas, empres\u0026aacute;rias ou profissionais aut\u0026ocirc;nomos, e os Microempreendedores \u0026ndash; MEI. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026sect; 6\u0026ordm; - A Administra\u0026ccedil;\u0026atilde;o Fazend\u0026aacute;ria Municipal dever\u0026aacute; estabelecer prazos, crit\u0026eacute;rios e procedimentos relativos aos modelos das informa\u0026ccedil;\u0026otilde;es requeridas neste artigo, devendo conceder um prazo n\u0026atilde;o inferior a 60 (sessenta) dias, a contar da publica\u0026ccedil;\u0026atilde;o da presente lei, para que os Estabelecimentos possam se adequar ao cumprimento do estabelecido. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 7\u0026ordm; - Compete \u0026agrave; Administra\u0026ccedil;\u0026atilde;o Fazend\u0026aacute;ria Municipal promover reuni\u0026otilde;es e encontros com entidades e institui\u0026ccedil;\u0026otilde;es classistas representantes do empresariado municipal, al\u0026eacute;m da participa\u0026ccedil;\u0026atilde;o dos contabilistas, no sentido de divulgar sua obriga\u0026ccedil;\u0026atilde;o e import\u0026acirc;ncia para o Munic\u0026iacute;pio. \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Art. 8\u0026ordm; - O descumprimento das obriga\u0026ccedil;\u0026otilde;es determinadas nesta lei acarretar\u0026aacute; aos infratores as seguintes penalidades a cada m\u0026ecirc;s de descumprimento: \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; I \u0026ndash; Em rela\u0026ccedil;\u0026atilde;o ao estabelecido no art. 3\u0026ordm;: Multa de R$10.000,00 (dez mil reais); \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; II \u0026ndash; Em rela\u0026ccedil;\u0026atilde;o ao estabelecido no art. 7\u0026ordm;: \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a) Empresas do Simples Nacional \u0026ndash; R$100,00 (cem reais); \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b) EIRELI e sociedades de capital inferior a R$5.000,00 \u0026ndash; R$100,00 (cem reais); \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c) Empresas de capital acima de R$5.000,00 e inferior a R$100.000,00 \u0026ndash;R$200,00 (duzentos reais);\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d) Empresas de capital superior a R$100.000,00 \u0026ndash; R$500,00 (quinhentos reais).\u0026nbsp; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Art. 9\u0026ordm; - Esta lei entra em vigor na data de sua publica\u0026ccedil;\u0026atilde;o, revogando disposi\u0026ccedil;\u0026otilde;es em contr\u0026aacute;rio.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Itabaiana\/SE, 05 de setembro de 2013.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EVALMIR DOS SANTOS COSTA\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cspan\u003EPrefeito\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EVALDIRENE ROCHA NASCIMENTO\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cspan\u003ESecret\u0026aacute;ria da Fazenda\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ELUCAS CARDINALI PACHECO\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cspan\u003EAdvogado Geral\u003C\/span\u003E\u003C\/p\u003E","criado":"2013-09-05 00:00:00","alterado":"2013-09-05 00:00:00"},"outros":[{"id":4159,"titulo":"Projeto de Lei N\u00ba 190\/2025 - Disp\u00f5e sobre o acompanhamento fonoaudiol\u00f3gico para professores da rede municipal de ensino","numero":"190\/2025","categoria_id":6,"autores":"17","slug":"projeto-de-lei-no-190-2025-dispoe-sobre-o-acompanhamento-fonoaudiologico-para-professores-da-rede-municipal-de-ensino","criado":"2026-03-03 15:30:52","alterado":"2026-03-03 15:30:52"},{"id":4158,"titulo":"Projeto de Lei N\u00ba 179\/2025 - Disp\u00f5e sobre o projeto de Lei \u0022 Institui a Semana Municipal de Conscientiza\u00e7\u00e3o sobre a Fonoaudiologia, a ser comemorada anualmente na semana do dia 9 de dezembro, com a\u00e7\u00f5es de informa\u00e7\u00e3o, preven\u00e7\u00e3o e valoriza\u00e7\u00e3o da profiss\u00e3o d","numero":"179\/2025","categoria_id":6,"autores":"17","slug":"projeto-de-lei-no-179-2025-dispoe-sobre-o-projeto-de-lei-institui-a-semana-municipal-de-conscientizacao-sobre-a-fonoaudiologia-a-ser-comemorada-anualmente-na-semana-do-dia-9-de-dezembro-com-acoes-de-informacao-prevencao-e-valorizacao-da-profissao-de-fonoa","criado":"2026-03-03 14:23:35","alterado":"2026-03-03 14:23:35"},{"id":4157,"titulo":"Projeto de Lei N\u00ba 275\/2025 - Disp\u00f5e sobre a denomina\u00e7\u00e3o da Pra\u00e7a Jos\u00e9 Alves dos Santos no Povoado Matapo\u00e3","numero":"275\/2025","categoria_id":6,"autores":"221","slug":"projeto-de-lei-no-275-2025-dispoe-sobre-a-denominacao-da-praca-jose-alves-dos-santos-no-povoado-matapoa","criado":"2026-03-03 14:22:36","alterado":"2026-03-03 14:22:36"}],"arquivos":[]}