ארנונה משרד הפנים - gov.il

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רשות מקומית המעוניינת להעלות את תעריפי הארנונה נדרשת לקבל את אישור שרי הפנים והאוצר לשינוי צו המיסים. בתקנות ההסדרים במשק המדינה, נקבעו סיווגים עיקרים לקביעת תעריפי ארנונה, ומהם נגזרים סיווגי המשנה (לדוגמא בתי קפה הוא תת סיווג של הסיווג משרדים שירותים ומסחר).


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