On taxes and other obligatory payments to the budget (Tax Code)

Article 555. General provisions

1. The fee for the use of a license for engaging in certain types of activities (for the purposes of this Clause, hereinafter referred to as the fee) is charged for carrying out activities in the area of:

1) the gambling business;

2) the storage and wholesale of alcohol products, except for the storage and wholesale of alcohol products within their production premises;

3) the storage and retail sale of alcohol products, except for the storage and retail sale of alcohol products within their production premises.

2. Quarterly, on or before the 15^th day of a month following a reporting one, licensors shall submit information on the fee payers and taxable items to tax authorities at the taxpayers’ location in the form established by the authorized body.
Article 556. The fee payers

The fee payers are individuals and legal entities that received a license to carry out the types of activities specified in paragraph 1 of Article 555 of this Code.
Article 557. The fee rates

The fee rates are determined in the amount divisible by the monthly calculation index established by the law on the national budget (for the purposes of the Chapter, hereinafter referred to as MCI) and effective as of the date of payment of such a fee and are as follows:

Item №	Types of licensed activities	Fee rates, per year (MCI)
1	2	3
1.	Activity in the area of the gambling business:
1.1.	for a casino and a slot machine hall	3 845
1.2.	for a totalizer and a bookmaker’s office	640
2.	Storage and wholesale of alcohol products, except for the storage and wholesale of alcohol products within their production premises, for each item of activity	200
3.	Storage and retail sale of alcohol products, except for the storage and retail sale of alcohol products within their production premises, for each item of activity for entities operating:
3.1.	in the capital, cities of national significance and regional centers	100
3.2.	in other towns and villages	60
3.3.	in rural settlements	20