Complementary Law No. 73 providing for the criteria for distribution of the ICMS revenues belonging to the Municipalities. Country/Territory Brazil Territorial subdivision Mato Grosso Document type Legislation Date 2000 Source FAO, FAOLEX Subject Environment gen., Wild species & ecosystems Keyword Access-to-information Freshwater pollution Waste disposal Waste management Tax/levy Ecosystem preservation Indigenous peoples Traditional rights/customary rights Protected area Protection of habitats Biodiversity Legal proceedings/administrative proceedings Registration Geographical area Amazonia, Americas, Latin America and the Caribbean, North Atlantic, South America, South Atlantic Entry into force notes This Law enters into force on the day of its publication. Abstract This Law, consisting of 9 articles and two Annexes, provides the criteria for distribution of the ICMS revenues belonging to the Municipalities, referred to in art. 157 of the State Constitution. The revenue portion of the proceeds from the collection of the Tax will be 75% defined as follows: Environmental Sanitation 2.0%; Conservation Unit/Indigenous Land 5.0%. For the calculation of the Environmental Sanitation criteria, Water Collection, Distribution and Collection Systems, Treatment and Final Disposal of Solid Waste and Sanitary Sewage Systems in the Municipalities should be observed. The State Environmental Foundation - FEMA will publish annually the list of Municipalities entitled to receive the quota referred to the Environmental Sanitation criteria. The portion referring to the Environmental Sanitation criterion will be calculated and distributed as of the third fiscal year after the enforcement of this complementary Law. Full text Portuguese Website www.icmsecologico.org.br References - Legislation Implemented by Norm SEMA No. 001 regulating administrative procedures for the organization of the State Register of Conservation Units and Indigenous Lands, the enforcement of calculations and management of the Ecological ICMS Programme. Legislation | Brazil | 2010 Keyword: Protected area, Protection of habitats, Tax/levy, Ecosystem preservation, Biodiversity, Traditional rights/customary rights, Indigenous peoples, Legal proceedings/administrative proceedings, Registration Source: FAO, FAOLEX