The scope of local taxes is limited to one municipality area. It is linked to facts or processes of a tax-collecting municipality. According to Art. 105 II a GG, local taxes, with the exception of the liquor license tax, are expenditure and consumption taxes.
the Legislative sovereignty liegt bei den Ländern, solange und soweit die örtlichen Steuern nicht bundesgesetzlich geregelten Steuern gleichartig sind. Die Länder gewähren den Gemeinden kraft ihrer Gesetzgebungszuständigkeit das Satzungsrecht (Satzung); danach können die Gemeinden oder Gemeindeverbände nach eigenem Ermessen die Höhe des Steueraufkommens mitbestimmen (Tax assessment law).
Local taxes
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