Precario tax
You pay precario tax for the use of your terrace/shelter for selling merchandise and/or advertising sign(s) on public municipal land.
Tax assessment
- The City Council has decided that as of January 1, 2024, there is an obligation to file a tax return for those who have to pay precario tax. You therefore have a duty to file a precario tax return. You will receive an invitation to file a 2024 precario tax return in September 2024.
- On this declaration, enter how many m² of terrace, display for sale of merchandise and/or advertising sign(s) on public municipal land you have (had) in use during which months.
- This number is then the basis for the 2024 precario tax assessment.
- If in a month you have (had) only part of the month to use the public municipal land for a terrace, display for sale of merchandise and/or an advertising sign in 2024, you still have to pay the full monthly rate of precario tax for that month.
- Precario tax is a tax that recurs annually and is due at the end of the tax period. The municipality imposes the 2024 precario tax assessment in early 2025.
- The municipality randomly checks the data provided. To do this, we can conduct an on-site investigation and check applicable permits. The on-site investigation can be done without inconveniencing customers on the terrace or shoppers.
Didn't receive an invitation to declare?
Have you not received an invitation to declare within one month of the end of the calendar year? Then you are required to request an invitation in writing. You must submit the request within 4 weeks of the end of this month.
Objecting
Do you believe the assessment is incorrect? Then you can object via:
The objection must be received by the municipality within 6 weeks from the date of the assessment notice.
You will receive confirmation of your objection within 5 business days.
Make appointment to pay precario tax at city hall
Paying precari tax at City Hall is by appointment only.
Please note! At City Hall, you can only pay by debit card or cash.
Change or delete appointment?
Once you have made an appointment you will receive a confirmation e-mail. This e-mail also contains a link that allows you to change or delete your appointment.
Are you changing your appointment? If so, don't forget to delete the other appointment!
Do you no longer have the e-mail? Call 14 079. A staff member can change or delete the appointment for you.
Costs
Terrace in Stadshart (in area A)
| Description | Costs |
|---|---|
| Per m² per month | € 4,95 |
Terrace outside Stadhart (outside area A)
| Description | Costs |
|---|---|
| Per m² per month | € 2,64 |
Display or billboard
| Description | Costs |
|---|---|
| For each m² above 2m² per year | € 4,71 |
Price changes and typographical errors reserved.