{"id":619200,"date":"2020-12-10T00:00:00","date_gmt":"2020-12-10T03:00:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=619200"},"modified":"2020-12-12T08:03:05","modified_gmt":"2020-12-12T11:03:05","slug":"resumo-geral-do-iss-aracaju-informacoes-essenciais-parte-2","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/resumo-geral-do-iss-aracaju-informacoes-essenciais-parte-2\/","title":{"rendered":"Resumo Geral do ISS Aracaju \u2013 Informa\u00e7\u00f5es essenciais \u2013 parte 2"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? Voltemos hoje com a parte do 2 do Resumo Geral do ISS Aracaju. Terminaremos de ver a regra matriz dos tributos, focando agora nas <strong>taxas e contribui\u00e7\u00e3o de melhoria<\/strong> na <a href=\"https:\/\/fazenda.aracaju.se.gov.br\/app-semfaz\/\" data-type=\"URL\" data-id=\"https:\/\/fazenda.aracaju.se.gov.br\/app-semfaz\/\">legisla\u00e7\u00e3o de Aracaju<\/a>.<\/p>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Aspectos Gerais<\/h2>\n\n\n\n<p>Antes de adentrarmos de fato no Resumo Geral do ISS Aracaju, relembremos sobre a regra matriz.<\/p>\n\n\n\n<p>A regra matriz de um tributo colabora a responder algumas perguntas fundamentais sobre suas caracter\u00edsticas, tendo como <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">hip\u00f3tese (antecedente)<\/span><\/strong>, \u201cem que\u201d ocorre a incid\u00eancia, \u201conde\u201d e \u201cquando\u201d ocorre, j\u00e1 como <span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>consequ\u00eancia,<\/strong> <\/span>\u201cquem\u201d \u00e9 responsabilizado e \u201cquanto\u201d \u00e9 cab\u00edvel, assim vejamos os crit\u00e9rios da regra matriz.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Crit\u00e9rio Material:<\/span><\/strong> <span class=\"has-inline-color has-vivid-red-color\"><strong>o qu\u00ea?<\/strong> <\/span>deve ocorrer para a incid\u00eancia;<\/li><li><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Crit\u00e9rio Espacial<\/strong>:<\/span> <span class=\"has-inline-color has-vivid-red-color\"><strong>onde?<\/strong> <\/span>o fato precisa ocorrer para a incid\u00eancia;<\/li><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Crit\u00e9rio Temporal<\/span><\/strong>: <strong><span class=\"has-inline-color has-vivid-red-color\">quando?<\/span><\/strong> se considerado o corrido o fato para a incid\u00eancia;<\/li><li><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Crit\u00e9rio Pessoal<\/strong>:<\/span> <strong><span class=\"has-inline-color has-vivid-red-color\">quem?<\/span><\/strong> deve cobrar e <strong><span class=\"has-inline-color has-vivid-red-color\">de quem?<\/span><\/strong><\/li><li><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Crit\u00e9rio Quantitativo<\/strong>:<\/span> <strong><span class=\"has-inline-color has-vivid-red-color\">quanto?<\/span><\/strong> se deve cobrar.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Taxas no CTM de Aracaju<\/h2>\n\n\n\n<p>Sabemos da defini\u00e7\u00e3o do CTN que podemos ter dois <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">tipos de taxas:<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Taxas de servi\u00e7os p\u00fablicos<\/strong><\/span><\/li><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Taxas do poder de pol\u00edtica<\/span><\/strong><\/li><\/ul>\n\n\n\n<p>Nesse sentido, o professor Wagner Damazio nos apresenta as taxas de forma esquematizada.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"567\" height=\"291\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/11\/30111641\/image-376.png\" alt=\"\" class=\"wp-image-619467\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/11\/30111641\/image-376.png 567w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/11\/30111641\/image-376-300x154.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><figcaption>Resumo Geral do ISS Aracaju &#8211; Taxas<\/figcaption><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Taxa de Licen\u00e7a para Localiza\u00e7\u00e3o, Instala\u00e7\u00e3o e Funcionamento dos Estabelecimentos em Geral<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Material<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Fato gerador:<\/span><\/strong> o <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">licenciamento obrigat\u00f3rio<\/span><\/strong>, bem como a sua <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>fiscaliza\u00e7\u00e3o<\/strong> <\/span>quanto \u00e0s normas administrativas concernentes \u00e0 seguran\u00e7a, higiene, sa\u00fade, \u00e0 ordem, aos costumes, ao exerc\u00edcio de atividades dependentes de concess\u00e3o ou autoriza\u00e7\u00e3o do poder p\u00fablico, \u00e0 tranquilidade ou ao respeito \u00e0 propriedade e aos direitos individuais ou coletivos (Art. 202)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Espacial<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Crit\u00e9rio Espacial<\/strong>:<\/span> o territ\u00f3rio do<span class=\"has-inline-color has-vivid-green-cyan-color\"> <strong>Munic\u00edpio de Aracaju<\/strong>.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Temporal<\/h4>\n\n\n\n<p>Ocorrem em <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">dois momentos<\/span><\/strong> (Art. 202, \u00a7 1\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">no registro de solicita\u00e7\u00e3o da licen\u00e7a<\/span><\/strong> pelas dilig\u00eancias para verificar as condi\u00e7\u00f5es para localiza\u00e7\u00e3o dos estabelecimentos, contidas na legisla\u00e7\u00e3o urban\u00edsticas<\/li><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">anualmente<\/span><\/strong>, enquanto perdurar o exerc\u00edcio da atividade<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Pessoal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Sujeito ativo:<\/strong> <\/span><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Munic\u00edpio de Aracaju<\/strong>;<\/span><\/p>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Sujeito passivo (contribuinte):<\/strong> <\/span>As <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">pessoas f\u00edsicas <\/span>ou <\/strong><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>jur\u00eddicas<\/strong> <\/span>quando localizadas, instaladas ou exercendo suas atividades em Aracaju<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Quantitativo<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Duas parcelas<\/span><\/strong> (Art. 202, \u00a7 1\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Cota \u00fanica<\/span><\/strong><span class=\"has-inline-color has-vivid-purple-color\">,<\/span> no registro da solicita\u00e7\u00e3o de licen\u00e7a.<\/li><\/ul>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-purple-color\">R$ 50,00<\/span><\/strong> -&gt; para estabelecimentos de pequeno porte conhecidos por bodegas<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-purple-color\">R$ 150,00 &#8211;<\/span><\/strong>&gt; demais<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Anualmente<\/span><\/strong>: Tabela III do anexo I<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Taxa de Licen\u00e7a para Funcionamento em Hor\u00e1rio Especial<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Material<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Fato gerador:<\/span><\/strong> <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>licen\u00e7a<\/strong> <\/span>para funcionamento dos estabelecimentos <strong>fora do hor\u00e1rio normal de abertura e fechamento<\/strong> (Art. 209)<span class=\"has-inline-color has-vivid-red-color\">*<\/span><\/p>\n\n\n\n<p><span class=\"has-inline-color has-vivid-red-color\">*<\/span>Fora do hor\u00e1rio das 8 \u00e0s 18.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Espacial<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Espacial:<\/span><\/strong> o territ\u00f3rio do <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Temporal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Crit\u00e9rio Temporal<\/strong>: <\/span>no <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">exerc\u00edcio de poder de pol\u00edcia<\/span><\/strong>, entretanto a <strong>taxa ser\u00e1 cobrada<\/strong> por <strong>m\u00eas<\/strong> ou <strong>ano<\/strong> (art. 210).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Pessoal<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito ativo<\/span>:<\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong>;<\/p>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Sujeito passivo (contribuinte):<\/strong> <\/span><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">pessoa f\u00edsica <\/span>ou <\/strong><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>jur\u00eddica<\/strong> <\/span>sujeita \u00e0 fiscaliza\u00e7\u00e3o municipal<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Quantitativo<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Quantitativo:<\/span><\/strong> Taxa calculada de acordo com a Tabela IV do anexo III<span class=\"has-inline-color has-vivid-red-color\">*<\/span><\/p>\n\n\n\n<p><span class=\"has-inline-color has-vivid-red-color\">*<\/span>A taxa ser\u00e1 cobrada anualmente no valor de 50% da Taxa de Localiza\u00e7\u00e3o e Funcionamento<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Taxa de Licen\u00e7a para Publicidade e pela Explora\u00e7\u00e3o de Atividade em Logradouros P\u00fablicos<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Material<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Fato gerador:<\/strong> <\/span><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">permiss\u00e3o<\/span><\/strong>, <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>fiscaliza\u00e7\u00e3o<\/strong> <\/span>e <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">ocupa\u00e7\u00e3o de \u00e1reas<\/span><\/strong> referente a publicidade e explora\u00e7\u00e3o de atividades em logradouros p\u00fablicos (art. 211)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Espacial<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Espacial:<\/span><\/strong> o territ\u00f3rio do <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Temporal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Crit\u00e9rio Temporal<\/strong>:<\/span> no <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">exerc\u00edcio de poder de pol\u00edcia<\/span><\/strong>, entretanto a cobran\u00e7a da taxa ser por unidade, di\u00e1ria, mensal ou anual.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Pessoal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Sujeito ativo:<\/strong> <\/span><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong>;<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito passivo (contribuinte):<\/span><\/strong><span class=\"has-inline-color has-vivid-green-cyan-color\"> <strong>pessoa f\u00edsica<\/strong><\/span> ou <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>jur\u00eddica<\/strong> <\/span>sujeita \u00e0 fiscaliza\u00e7\u00e3o municipal sobre as publicidades ou por explorar atividades em logradouros p\u00fablicos<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Quantitativo<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Crit\u00e9rio Quantitativo:<\/strong> <\/span>taxa ser\u00e1 calculada de acordo com as tabelas V-A e V-B<span class=\"has-inline-color has-vivid-red-color\">*<\/span><\/p>\n\n\n\n<p><em><span class=\"has-inline-color has-vivid-red-color\">*<\/span>Acr\u00e9scimo de 200%, quando a publicidade ou propaganda se referir:<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><em>bebidas alco\u00f3licas<\/em><\/li><li>fumo<\/li><li>escrita em l\u00edngua estrangeira.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Taxa de Licen\u00e7a Especial<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Material<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Fato gerador:<\/span><\/strong> <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>permiss\u00e3o<\/strong> <\/span>e <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">fiscaliza\u00e7\u00e3o<\/span><\/strong> de explora\u00e7\u00e3o das atividades de armazenamento de mercadorias inflam\u00e1veis, corrosivos e pela instala\u00e7\u00e3o de m\u00e1quinas, motores e equipamentos eletromec\u00e2nicos em geral, que depende da concess\u00e3o do alvar\u00e1 de licen\u00e7a (Art. 214).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Espacial<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Espacial:<\/span><\/strong> o territ\u00f3rio do <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Temporal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Crit\u00e9rio Temporal<\/strong>: <\/span>no <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">exerc\u00edcio de poder de pol\u00edcia<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-red-color\">*<\/span><\/strong><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-red-color\">*<\/span><\/strong>Conforme o Wagner Damazio salienta no curso de LTM para Aracaju, o CTM n\u00e3o disciplinou o aspecto temporal, sendo razo\u00e1vel imaginar que seja o mesmo da Taxa de Licen\u00e7a para Localiza\u00e7\u00e3o, ou seja, no momento do registro de solicita\u00e7\u00e3o da licen\u00e7a pelas dilig\u00eancias para verificar as condi\u00e7\u00f5es do estabelecimento e, ainda, anualmente, em 1\u00ba de Janeiro.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Pessoal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Sujeito ativo:<\/strong> <\/span><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Munic\u00edpio de Aracaju<\/strong>;<\/span><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito passivo (contribuinte):<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">pessoa f\u00edsica<\/span><\/strong> ou <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>jur\u00eddica<\/strong> <\/span>sujeita \u00e0 fiscaliza\u00e7\u00e3o municipal sobre a explora\u00e7\u00e3o das atividades de armazenamento de mercadorias inflam\u00e1veis, corrosivos e pela instala\u00e7\u00e3o de m\u00e1quinas, motores e equipamentos eletromec\u00e2nicos em geral, que depende da concess\u00e3o do alvar\u00e1 de licen\u00e7a.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Quantitativo<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Crit\u00e9rio Quantitativo:<\/strong> <\/span>calculada de acordo com a tabela VI<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Taxa para Execu\u00e7\u00e3o de Obras e Urbaniza\u00e7\u00e3o de \u00c1reas<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Material<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Fato gerador:<\/span><\/strong> <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>licenciamento<\/strong> e <strong>fiscaliza\u00e7\u00e3o<\/strong><\/span> para execu\u00e7\u00e3o de obras e urbaniza\u00e7\u00e3o de <strong>\u00e1reas <span class=\"has-inline-color has-vivid-red-color\">p\u00fablicas <\/span>ou privadas<\/strong> e demais atividades especificadas na tabela X anexa a esta Lei (Art. 216).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Espacial<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Espacial:<\/span><\/strong> o territ\u00f3rio do <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Temporal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Crit\u00e9rio Temporal<\/strong>:<\/span><span class=\"has-inline-color has-vivid-green-cyan-color\"> <strong>emiss\u00e3o do licenciamento<\/strong> <\/span>(alvar\u00e1), sendo o alvar\u00e1 de licen\u00e7a de obra fornecido <strong>mediante prova de quita\u00e7\u00e3o da taxa<\/strong> (Art. 219)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Pessoal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Sujeito ativo:<\/strong> <\/span><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong>;<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito passivo (contribuinte):<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">pessoa f\u00edsica<\/span><\/strong> ou <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>jur\u00eddica<\/strong> <\/span>que pretende realizar a execu\u00e7\u00e3o de obras e urbaniza\u00e7\u00e3o e demais atividades da Tabela X do CTM.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Quantitativo<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Quantitativo:<\/span><\/strong> calculada de acordo com a tabela X<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Taxa para Vigil\u00e2ncia Sanit\u00e1ria<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Material<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Fato gerador:<\/strong> <\/span><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>exerc\u00edcio<\/strong> <\/span>de todas as <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">atividades que necessitem de Alvar\u00e1<\/span> <\/strong>de Vigil\u00e2ncia Sanit\u00e1ria para o seu funcionamento (Art. 221-A)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Espacial<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Espacial:<\/span><\/strong> o territ\u00f3rio do <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Temporal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Crit\u00e9rio Temporal<\/strong>:<\/span> Taxa deve ser cobrada <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>anualmente<\/strong> <\/span>(Art. 221-A)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Pessoal<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito ativo:<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong>;<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito passivo (contribuinte):<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">pessoa f\u00edsica<\/span><\/strong> ou <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>jur\u00eddica<\/strong> <\/span>que pretende realizar a execu\u00e7\u00e3o de obras e urbaniza\u00e7\u00e3o e demais atividades da Tabela X do CTM.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Quantitativo<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Quantitativo:<\/span><\/strong> valor de R$ 500,00<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Taxa de Ilumina\u00e7\u00e3o P\u00fablica<\/h3>\n\n\n\n<p>Dando seguimento no artigo Resumo Geral do ISS Aracaju, vejamos agora as taxas de servi\u00e7o.<\/p>\n\n\n\n<p>Aten\u00e7\u00e3o especial \u00e0 taxa de ilumina\u00e7\u00e3o p\u00fablica, pois a taxa n\u00e3o foi revogada expressamente, ainda que saibamos de sua inconstitucionalidade, uma vez que servi\u00e7os de ilumina\u00e7\u00e3o p\u00fablica devem ser remunerados por contribui\u00e7\u00e3o (COSIP).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Material<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Fato gerador:<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">presta\u00e7\u00e3o de servi\u00e7os de ilumina\u00e7\u00e3o p\u00fablica<\/span><\/strong> em vias e logradouros p\u00fablicos.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Espacial<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Espacial:<\/span><\/strong> o territ\u00f3rio do <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Temporal<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Temporal:<\/span><\/strong> N\u00e3o h\u00e1 disposi\u00e7\u00e3o, entretanto considerando a COSIP, a cobra pode ocorrer mensalmente junto \u00e0 conta de energia el\u00e9trica.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Pessoal<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito ativo:<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong>;<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito passivo (contribuinte):<\/span> <\/strong><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>propriet\u00e1rio<\/strong>, <strong>possuidor<\/strong><\/span><strong> a qualquer t\u00edtulo<\/strong> ou a <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">pessoa que tem o dom\u00ednio \u00fatil <\/span>do im\u00f3vel<\/strong> lindeiro em vias ou logradouros p\u00fablicos que possuam ilumina\u00e7\u00e3o p\u00fablica (Art. 224)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Quantitativo<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Quantitativo:<\/span><\/strong> A taxa ser\u00e1 calculada de acordo com a tabela VI (Art. 225)<strong><span class=\"has-inline-color has-vivid-red-color\">*<\/span><\/strong><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-red-color\">*<\/span><\/strong>Poder\u00e1 ser cobrada em conv\u00eanio firmado entre o Munic\u00edpio e Companhia Estadual de Energia El\u00e9trica<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Taxa de Servi\u00e7os Diversos<\/h3>\n\n\n\n<p>A taxa de servi\u00e7os diversos \u00e9 outra taxa problem\u00e1tica, constitucionalmente falando, pois confunde conceitos de tarifa e taxa (quanto a concess\u00e3o), h\u00e1 servi\u00e7os que materialmente estariam enquadrados como taxa de poder de pol\u00edcia  (ex. fiscaliza\u00e7\u00e3o sanit\u00e1ria). Desconsiderando tudo isso, vejamos a taxa.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Material<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Fato gerador:<\/strong> <\/span>a <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">presta\u00e7\u00e3o de servi\u00e7os<\/span><\/strong> de numera\u00e7\u00e3o ou renumera\u00e7\u00e3o de pr\u00e9dios, nivelamento, alinhamento, atestados, certid\u00f5es, parecer(es) t\u00e9cnico(s), autoriza\u00e7\u00e3o para abate de gado em matadouro particular com fiscaliza\u00e7\u00e3o sanit\u00e1ria, apreens\u00e3o e dep\u00f3sito de bens m\u00f3veis, semoventes e mercadorias e de cemit\u00e9rios, inclusive quanto a concess\u00e3o  (Art. 226).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Espacial<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Espacial:<\/span><\/strong> o territ\u00f3rio do <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Temporal<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Temporal<\/span>:<\/strong> momento da<strong><span class=\"has-inline-color has-vivid-green-cyan-color\"> utiliza\u00e7\u00e3o do servi\u00e7o<\/span><\/strong> pelo usu\u00e1rio<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Pessoal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Sujeito ativo:<\/strong> <\/span><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong>;<\/p>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Sujeito passivo (contribuinte):<\/strong> <\/span><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">pessoa f\u00edsica<\/span><\/strong> ou <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>jur\u00eddica<\/strong> <\/span>que solicitar a presta\u00e7\u00e3o dos servi\u00e7os.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Quantitativo<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Quantitativo:<\/span><\/strong> a Taxa \u00e9 cobrada de acordo com a Tabela VII do CTM<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Taxa de Servi\u00e7os P\u00fablicos Urbanos<\/h3>\n\n\n\n<p>Referente as taxas de servi\u00e7o p\u00fablico urbana, observe a aparente inconstitucionalidade de algumas das hip\u00f3teses, conforme assevera o professor Wagner Damazio.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"567\" height=\"155\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/11\/29211046\/image-369.png\" alt=\"Resumo Geral do ISS Aracaju \u2013 Informa\u00e7\u00f5es essenciais \u2013 parte 2\" class=\"wp-image-619201\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/11\/29211046\/image-369.png 567w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/11\/29211046\/image-369-300x82.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><figcaption>Resumo Geral do ISS Aracaju \u2013 Taxas inconstitucionais<\/figcaption><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Material<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Fato gerador:<\/span><\/strong> a <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>presta\u00e7\u00e3o<\/strong> <\/span>dos seguintes <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>servi\u00e7os<\/strong> <\/span>municipais (Art. 228):<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span class=\"has-inline-color has-vivid-purple-color\">coleta e remo\u00e7\u00e3o de lixo domiciliar;<\/span><\/strong><\/li><li>varri\u00e7\u00e3o e capina\u00e7\u00e3o de logradouros p\u00fablicos;<\/li><li>limpeza de c\u00f3rregos, galerias pluviais, bueiros e bocas de lobo;<\/li><li>coloca\u00e7\u00e3o de recipientes coletores de pap\u00e9is;<\/li><li><strong><span class=\"has-inline-color has-vivid-purple-color\">coleta e remo\u00e7\u00e3o de lixo comercial, industrial e hospitalar;<\/span><\/strong><\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Espacial<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Espacial:<\/span><\/strong> o territ\u00f3rio do <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Temporal<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Temporal:<\/span><\/strong> lan\u00e7ada em <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>primeiro de janeiro de cada exerc\u00edcio<\/strong> <\/span>(Art. 232)<strong><span class=\"has-inline-color has-vivid-red-color\">*<\/span><\/strong><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-red-color\">*<\/span><\/strong>No caso de constru\u00e7\u00e3o nova, o lan\u00e7amento ser\u00e1 feito a partir da data do \u201chabite-se\u201d (Art. 232, \u00a7 1\u00ba)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Pessoal<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito ativo:<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong>;<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito passivo (contribuinte):<\/span><\/strong> <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>propriet\u00e1rio<\/strong>, <strong>titular de dom\u00ednio \u00fatil<\/strong><\/span> ou <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">possuidor <\/span>de im\u00f3vel<\/strong>, <span class=\"has-inline-color has-vivid-red-color\"><strong>excetuando<\/strong><\/span>-se os <strong><span class=\"has-inline-color has-vivid-red-color\">residenciais <\/span><\/strong>(Art. 229)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Quantitativo<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Base de C\u00e1lculo:<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">custo dos servi\u00e7os<\/span><\/strong> <strong>utilizados<\/strong> pelo contribuinte ou <strong>colocados \u00e0 sua disposi\u00e7\u00e3o,<\/strong> dimensionado, para cada caso, conforme a tabela VIII, anexa (Art. 228, \u00a7 1\u00ba).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Contribui\u00e7\u00e3o de Melhoria<\/h2>\n\n\n\n<p>Para finalizar o artigo Resumo Geral do ISS Aracaju, vejamos a Contribui\u00e7\u00e3o de Melhoria.<\/p>\n\n\n\n<p>Antes de adentrarmos a regra matriz da contribui\u00e7\u00e3o de melhoria, salientamos que na estipula\u00e7\u00e3o das esp\u00e9cies tribut\u00e1rias o CTM n\u00e3o elencou expressamente a contribui\u00e7\u00e3o de melhoria, mas sim o termo gen\u00e9rico \u201c<em>contribui\u00e7\u00f5es\u201d<\/em><\/p>\n\n\n\n<p><em>Art. 89 \u2013 Os <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">tributos <\/span>s\u00e3o<\/strong> impostos, taxas e <strong><span class=\"has-inline-color has-vivid-red-color\">contribui\u00e7\u00f5es<\/span><\/strong><\/em><\/p>\n\n\n\n<p>Dito isso, vejamos a contribui\u00e7\u00e3o de melhoria.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Material<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Fato gerador<\/span>:<\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">valoriza\u00e7\u00e3o imobili\u00e1ria <\/span><\/strong>devido \u00e0 realiza\u00e7\u00e3o de obra p\u00fablica (Art. 237)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Espacial<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Crit\u00e9rio Espacial:<\/span><\/strong> o territ\u00f3rio do <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Temporal<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Crit\u00e9rio Temporal<\/strong>:<\/span> na efetiva valoriza\u00e7\u00e3o e ainda conforme o CTM, ser\u00e1 cobrada <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>ap\u00f3s executada a obra<\/strong> <\/span>total e\/ou <strong><span class=\"has-inline-color has-vivid-red-color\">parcial<\/span><\/strong> (Art. 238).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Pessoal<\/h4>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito ativo:<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Munic\u00edpio de Aracaju<\/span><\/strong>;<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Sujeito passivo (contribuinte):<\/span><\/strong> <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">propriet\u00e1rio<\/span><\/strong>, do <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">titular do dom\u00ednio \u00fatil<\/span><\/strong> ou do <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>possuidor a qualquer t\u00edtulo<\/strong> <\/span>de im\u00f3vel valorizado pela obra p\u00fablica (Art. 237).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Crit\u00e9rio Quantitativo<\/h4>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Base de c\u00e1lculo<\/strong>:<\/span> base no <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">custo total e\/ou parcial de sua execu\u00e7\u00e3o<\/span><\/strong>, procedendo-se o rateio individual por contribuinte, tendo como <span class=\"has-inline-color has-vivid-purple-color\"><strong>limite total<\/strong> <\/span>as despesas realizadas e como <strong><span class=\"has-inline-color has-vivid-purple-color\">limite individual<\/span><\/strong> o acr\u00e9scimo de valor que a obra resultar para cada im\u00f3vel beneficiado (Art. 238).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final Resumo Geral do ISS Aracaju, espero que tenham gostado.<\/p>\n\n\n\n<p>O grande dia est\u00e1 pr\u00f3ximo, assim utilize essas informa\u00e7\u00f5es como forma de refrescar a mem\u00f3ria alguns dias antes da prova.<\/p>\n\n\n\n<p>Por fim, boa sorte!<\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"cursos-assinatura\">Quer estudar para o concurso ISS Aracaju?<\/h2>\n\n\n\n<p class=\"has-text-align-center\"><em>Gostou desta oportunidade e deseja come\u00e7ar se preparar agora mesmo? Ent\u00e3o, confira os nossos cursos e comece a estudar:<\/em><\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background\"><strong><a rel=\"noreferrer noopener\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursos\/concurso\/\" target=\"_blank\">Curso para concurso<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><em><strong>Assinatura Anual Ilimitada*<\/strong><\/em><\/p>\n\n\n\n<p class=\"has-text-align-center\"><em>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds. Assine agora a nossa Assinatura Anual e tenha acesso ilimitado* a todos os nossos cursos.<\/em><\/p>\n\n\n\n<p class=\"has-text-align-center has-light-green-cyan-background-color has-background\"><strong>ASSINE AGORA<\/strong>&nbsp;\u2013&nbsp;<strong><a rel=\"noreferrer noopener\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\" target=\"_blank\">Assinatura Ilimitada<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em><strong>Sistema de Quest\u00f5es<\/strong><\/em><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><em>Estrat\u00e9gia Quest\u00f5es nasceu maior do que todos os concorrentes, com mais quest\u00f5es cadastradas e mais solu\u00e7\u00f5es por professores. Ent\u00e3o, confira e aproveite os descontos e b\u00f4nus imperd\u00edveis!<\/em><\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-green-cyan-background-color has-background\"><strong>ASSINE AGORA \u2013&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sistema-de-questoes\/#\/\" target=\"_blank\">Sistema de Quest\u00f5es<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Fique por dentro dos concursos em aberto<\/em><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background\"><a rel=\"noreferrer noopener\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\"><strong>CONCURSOS ABERTOS<\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>As oportunidades previstas<\/em><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background\"><a rel=\"noreferrer noopener\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2020\/\" target=\"_blank\"><strong>CONCURSOS&nbsp;2020<\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background\"><a rel=\"noreferrer noopener\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2021\/\" target=\"_blank\"><strong>CONCURSOS 2021<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? Voltemos hoje com a parte do 2 do Resumo Geral do ISS Aracaju. Terminaremos de ver a regra matriz dos tributos, focando agora nas taxas e contribui\u00e7\u00e3o de melhoria na legisla\u00e7\u00e3o de Aracaju. Vamos l\u00e1? Aspectos Gerais Antes de adentrarmos de fato no Resumo Geral do ISS Aracaju, relembremos sobre a [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":626114,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219988],"class_list":["post-619200","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-se"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Resumo Geral do ISS Aracaju \u2013 Informa\u00e7\u00f5es essenciais \u2013 parte 2<\/title>\n<meta name=\"description\" content=\"Veja nesse artigo um resumo Geral do ISS Aracaju para sua prova de legisla\u00e7\u00e3o tribut\u00e1ria municipal de Aracaju. 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