Fee is collected from the natural persons, legal entities and organizational units, not having legal personality selling on the marketplaces. The fee covers sale on the marketplaces and all other places where the sale is realized, excluding sale realized in buildings and parts there of.

The form of ownership of the area where the sale is realized does not impact the market fee amount.

• Act of 12 January 1991 on local taxes and charges
  Place of publication: (Dz. U. z 2023 r. poz. 70, z późn. zm.)