§67.
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This is a tax charged by the municipality authority. The calculation basis is the value of the service. The percentage on the calculation basis can go from a minimum of 2% to a maximum rate of 5% (Complementary Law 116/2003), observing that there are more than 5000 cities in Brazil, what means that there are more than 5000 legislations, on municipality level, concerning this impost.
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