Fees Act (GebG) - Scope (GebG)

1. The law governs the collection of fees and the reimbursement of expenses for official acts or for the use of public facilities of the canton and the municipalities, insofar as it does not concern administrative matters that are to be resolved by decision in accordance with the Administrative Procedure Act.

2. It is also applied to the administrative activities of the courts.

1. The law is applied only to the extent that there are no specific federal, inter-cantonal, or cantonal regulations.

1. Administrative fees are charges for the utilization of official acts of the administration. This specifically includes fees for written certificates, register extracts, inspections, and similar actions.

1. Office Fees are charges for simple administrative activities that do not require any special examination or control effort. This specifically includes fees for making photocopies, serving documents, and similar tasks.

**1. Usage Fees**

Usage fees are charges owed for the utilization of public facilities when such usage exceeds common use. These include, in particular, fees for the special use of roads and waterways, the use of buildings and facilities, school fees, hospital charges, and fees for water, gas, waste disposal, and similar services.

1. Expenses are costs incurred by the authority in the fulfillment of its duties. These notably include the costs for evidence collection (onsite inspections, expert reports, witness fees), publications, translations, postage, telephone calls, and the like.

1. Fees are determined according to the principles of legal equality and equivalence.

1. Administrative and office fees are additionally determined based on the relevant expenditure.

2. The relevant expenditure consists of the sum of the direct and indirect costs arising from the official act.

3. The competent authority regulates the details.

1. The usage fees are determined in accordance with the principles of Section 7 and based on the economic benefit derived from the use of the public facility.

2. The usage fee may be increased for individuals who reside outside the canton or municipality, provided that

a. higher costs arise for this reason, or

b. the public facility is co-financed through general tax funds.

1. Within a fee framework, the fees are determined based on the effort and economic interest, as well as the importance of the transaction for the fee-paying person.

1. The competent authority may regulate that the fees for certain transactions

a. are to be assessed based on the time and effort involved,

b. are to be tiered in such a manner that public interests and community objectives are taken into account, namely through higher or lower rates, surcharges, or deductions.

2. It may regulate that for particularly extensive and time-consuming transactions, the fee may be increased up to one and a half times the maximum rate.

3. For services that the community is not legally obligated to provide, the fees may be assessed according to the fee structures of professional associations or private specialists.

1. Fees that exceed the scope of cost recovery require a legal basis in a formal law, which specifies the liable persons, the circumstances triggering the fee obligation, and the basic principles of assessment.

2. Fees that remain within the scope of cost recovery can be regulated by an ordinance, which specifies the liable persons, the circumstances triggering the fee obligation, and the amount of the fees.

1. The government council shall set the fees for the official acts of the cantonal and municipal authorities and for the use of public facilities of the canton by means of ordinances, in accordance with the principles of §§ 7-11.

2. The competent municipal authority may set fees for the official acts of the municipal authorities, insofar as the government council does not exercise its competence, as well as for the use of public facilities of the municipality.

3. The cantonal court shall regulate by means of ordinances the fees for its own administrative activities and for the administrative activities of the bodies subordinate to its supervision.

1. The competent authorities generally adjust their fee schedules to reflect cost developments every two years.

2. The Executive Council adjusts the amount of fees set by the Cantonal Council to the cost developments.

1. Cantonal and municipal authorities levy fees for their official actions and for the use of public facilities, and they reimburse themselves for their expenses.

2. Cantonal and municipal authorities generally do not charge each other fees.

1. The obligation to pay fees and expenses lies with whosoever initiates an official act or uses a public facility.

2. Multiple persons acting jointly are liable for fees and expenses jointly and severally, unless there is a different provision in place.

1. Any person who wishes to initiate an official act or use a public facility may be required to provide a reasonable advance payment of costs, unless it is necessary to act ex officio.

2. The advance payment must be made within the specified deadline; otherwise, the matter will not be further processed. This consequence must be indicated in the notice requesting the advance payment.

1. Fees that become due periodically may be collected at the beginning of the period either in total for several years or capitalized as a one-time fee.

2. When capitalizing fees for special uses, the approved duration of the facility shall be the basis. If this is not determined, a duration of 50 years shall be assumed.

3. The government council shall regulate the details.

1. Fees and expenses become due with the official act or the approval of the use of the public facility. They may be demanded and paid immediately.

2. If an invoice is issued, it becomes due upon the delivery of the invoice.

3. If the invoice is not paid within 30 days, the person liable for the fees must be reminded.

4. Reminder costs may be charged.

1. From the delivery of the reminder, fees and expenses are subject to interest. If a contestable decision is requested, an objection or an administrative court appeal is filed, this does not suspend the accrual of interest.

2. For smaller amounts, the collection of default interest can be waived.

3. The government council regulates the specifics.

1. Excessive fees and expenses paid will be refunded. They shall accrue interest. Advances on costs shall not accrue interest.

2. The government council shall provide detailed regulations.

**1. The Authority may, ex officio or upon request, defer or wholly or partially waive the collection of fees and expenses if:**

a. the fee-liable person faces a hardship case, or

b. the official act or the use of public facilities is in the public interest and no economic interests are pursued, or

c. special reasons exist.

**2. Under the same conditions, the advance payment of costs may be deferred or wholly or partially waived.**

**3. Decisions regarding deferral requests are final. Furthermore, the provisions of § 27 apply mutatis mutandis.**

1. The right to collect fees and expenses is subject to a statute of limitations of five years after the conclusion of the official action or the use of the public facility, with a maximum limitation period of ten years if there is a suspension or interruption of the statute of limitations.

2. The right to enforce fees and expenses that have been legally established by final decision is subject to a statute of limitations of five years after the decision becomes final, with a maximum limitation period of ten years if there is a suspension or interruption.

3. The statute of limitations does not begin or is tolled,

a. if a decision that can be contested is requested,

b. during an objection or administrative court appeal procedure,

c. as long as a fee claim is deferred.

4. The statute of limitations recommences with

a. each official action aimed at determining the fee claim that is communicated to the liable person,

b. each acknowledgment of the fee claim by the liable person,

c. the submission of a request for remission,

d. the initiation of proceedings for fee evasion.

1. The fees shall accrue to the public entity.

1. If fees and expenses are not paid following a reminder, the responsible authority will pursue the delinquent fee-paying person.

2. Final decisions regarding fees are equivalent to enforceable judicial judgments according to Article 80, paragraph 2 of the Swiss Federal Act on Debt Collection and Bankruptcy.

3. Fee claims are enforceable even if they are not registered for inclusion in public inventories or in response to calls for billing.

1. The fee-liable person may request a decision that can be appealed free of charge within ten days from the delivery of the invoice.

2. If the invoice is not paid after a reminder, the competent authority shall issue a chargeable, appealable decision before initiating debt collection proceedings.

1. Appeals against decisions pursuant to § 26 may be filed within 30 days from the date of notification.

2. Appeals against objection decisions are permissible through an administrative court complaint. The Cantonal Court has the right of discretion, with the exception of waiver cases.

1. Any person liable for fees who intentionally or negligently causes no fee or a lower fee to be charged, particularly by violating their duty to cooperate, by concealing facts, or by providing incorrect information, shall, in addition to paying the outstanding fee amount with interest, be required to pay a penalty fee corresponding to the degree of fault.

2. Generally, the penalty fee amounts to the equivalent of the evaded fee. It may be reduced to one-third in cases of minor fault and increased up to three times in cases of serious fault. Otherwise, the determination of the penalty fee shall be governed accordingly by Articles 34 f. and 103 ff. of the Penal Code.

3. If the fee evasion is committed by a legal entity, the additional and penalty fee shall be imposed on it. The amount of the penalty fee is determined analogously to paragraph 2 based on the fault of the executives and persons entrusted with management who are responsible for the evasion.

4. In particularly minor cases, the imposition of a penalty fee may be waived.

1. The procedure for evasion of cantonal fees is to be initiated by the Department of Finance, while the procedure for evasion of municipal fees is to be initiated by the municipality.

2. The initiation of the procedure is to be communicated in writing to the affected person. The right to be heard must be granted to them. The affected person may request to be interrogated regarding the act.

3. The competent authority orders the necessary investigative measures. The affected person is not obliged to cooperate in the penalty fee procedure.

4. The affected person may file an administrative court appeal against the decision within 30 days from the notification. The Cantonal Court has the discretion to review.

5. Otherwise, the provisions of the Administrative Procedure Act apply.

1. The right to initiate proceedings for fee evasion expires two years after the date on which the competent public authority becomes aware of the evasion. If the statute of limitations is suspended or interrupted, it will nonetheless occur after five years in any case.

2. The suspension or interruption of the statute of limitations is governed by § 23 paragraphs 3 and 4.

1. The Law on Fee Collection of May 15, 1945, is repealed.

2. Previously issued fee regulations of the canton and the municipalities remain valid, insofar as they do not conflict with the provisions of this law.

1. The law applies to all proceedings that have not yet been concluded at the time of its entry into force. Exempted are pending administrative court appeals, which are to be decided according to the previous law.

1. The law shall enter into force on January 1, 1994. It is subject to an optional referendum.