Bundesgesetz vom 12. November 1952, betreffend den Gewerbesteuerausgleich 1953 zwischen Wohngemeinden und Betriebsgemeinden (GewStAusglG. 1953).
Der Nationalrat hat beschlossen:
§ 1. Die Regelung des Gewerbesteuerausgleiches zwischen Wohngemeinden und Betriebsgemeinden auf Grund des Bundesgesetzes vom 25. Jänner 1950, BGBl. Nr. 55, in der Fassung des Gewerbesteuerausgleichsgesetzes 1951, BGBl.
Nr. 6/1951, über den Gewerbesteuerausgleich zwischen Wohngemeinden und Betriebsgemeinden,
ist nach Maßgabe der folgenden Bestimmungen auch für das Jahr 1953 anzuwenden.
§ 2. Als Grundlage für die Ermittlung der Ansprüche auf Gewerbesteuer-Ausgleichszuschuß
für 1953 haben die Anmeldungen zu gelten, die der Anspruchsermittlung für das Jahr 1952 zugrunde gelegt worden sind. Die Arbeitnehmer von Betrieben, die im Jahre 1952 keine Gewerbesteuer entrichtet haben, sind aus der der Berechnung des Ausgleichszuschusses zugrunde zu legenden Zahl der Arbeitnehmer auszuscheiden.
§ 3. Der Ausgleichszuschuß, den eine Betriebsgemeinde an eine Wohngemeinde zu zahlen hat,
beträgt 130 S je Arbeitnehmer.
§ 4. Wohngemeinden, welche die Anmeldung auf einen Ausgleichszuschuß für das Jahr 1950
beziehungsweise für das Jahr 1951 verspätet oder
überhaupt nicht vorgenommen haben, können mit Wirkung für das Jahr 1953 die...
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