In comment the concern of Senator Sadi Cassol (PT It to YOU), how much the collection of ISS on operations made with credit cards, we decide to use this quarrel to bring a step the front plus a similar controversy to the collect of the ISS on operations of leasing. Complementary Law n 116/2003, that it according to makes use on the collection of the ISS constant item of its attached list, already emphasizes in item 10.01 and 15.01 of the list of services the incidence of ISS on the administration of credit cards, even so very little is questioned in relation to the collect of this related tribute. We transcribe item 10,01 and 15,01 of the list of services for one better agreement of what we go to argue to follow: Attached list of Services LC n 116/03 Item 10.01. .agenciamento, brokerage or intermediao of exchange, insurances, plan, credit cards of health and plans of providence private; (grifo ours) Item 15.01. Administration of deep any, trust, debit or credit card and same type, of wallet of customers, post-dated checks and same types. From the description of the item above, we can perceive that they are two different realities of ISS collection on credit cards, on the basis of an item 10.01 of the list of services and another one on the basis of item 15.01.

Both the item turn the same on tribute, however in completely different situations. One, for a reason or purpose turns on the paid values for the user direct of use of the machine of cards and to another one already part for the taxation properly said, that is represented by the percentile pay the administrator for the user of the service, referring to the negotiated value, that varies of operator for the operator, being on average of 3%, that it is deducted at the moment where the operator of the card repasses the values the customer, referring the purchases carried through through the cards. Of this form, the tribute is had to the City that the businesses are carried through, controversial this parallel to the services of leasing, that already jurisprudence possesss that says to have the tribute, however where if it proves to have been signed the contract or emitted the respective forma bill of sale. LC n 116/03, gave to emphasis the collection of ISS in the domestic territory, however if it dedicated plus those whose collect was of more explicit form, thus being able to detach the exploration of highways and iss of the banking sector, leaving a little of side the question of the leasing and the credit cards that also are permanent source of collection. One more time we are here for affirming that the Cities need professionals trained and specialized in the administrative area and why not to say in the legal area, of form to face the resistance of the great multinationals in collecting its tributes in the which had places, making with this more prescription source for our descapitalizados Cities that if find each time. We go to invest in training.