THE GOVERNOR OF THE STATE OF RIO DE JANEIRO, I hereby make known that the Legislative Assembly of the State of Rio de Janeiro decrees and I sanction the following Law:
Art. 1º
Item VI is added to Article 1 of Law 2,664, of December 27, 1996, which establishes criteria for the distribution of the share of the proceeds of the Tax on Operations Relating to the Circulation of Goods and on Services of Interstate and Intermunicipal Transport and of Communication, ICMS, belonging to the Municipalities, pursuant to item II of the sole paragraph of Art. 158 of the Federal Constitution, with the following wording:
VI, environmental conservation: criterion that shall take into account the area and the effective implementation of the conservation units existing within the municipal territory, the quality of water resources, particularly water supply sources, and the adequate treatment of urban solid waste.
Sole paragraph. The Municipality of Rio de Janeiro is included for the purposes of distribution of the ICMS shares covered by this Law, under the environmental conservation criterion.
Art. 2º
The percentage of 2.5% (two and five tenths per cent) of the total ICMS share belonging to the Municipalities shall be distributed according to the environmental conservation criterion set forth in item VI of Art. 1 of Law 2,664, of December 27, 1996, added by this Law, observing the following progressive phase-in:
- 1% (one per cent) in the 2009 fiscal year;
- 1.8% (one and eight tenths per cent) in the 2010 fiscal year;
- 2.5% (two and five tenths per cent) from the 2011 fiscal year onward.
§ 1º The indices relating to the other criteria provided for in Law 2,664, of December 27, 1996, particularly those concerning population, territorial area and own revenue, shall be rescaled as established by decree of the Executive Branch, so as to accommodate the percentage allocated to the environmental conservation criterion.
§ 2º The percentage referred to in the caput of this article shall be divided among the following components of the Final Environmental Conservation Index: (Weights detailed by Decree 41,844, of 2009)
- 45% (forty-five per cent) for conservation units and protected areas;
- 30% (thirty per cent) for the quality of water resources, particularly water supply sources and sewage treatment;
- 25% (twenty-five per cent) for the adequate disposal of urban solid waste.
§ 3º The calculation of the sub-indices shall be carried out by the CEPERJ Foundation, in technical cooperation with the State Secretariat for Environment and Sustainability (SEAS) and the Rio de Janeiro State Environmental Institute (INEA), based on official information provided by the competent agencies. (Assignment consolidated by Decree 41,844, of 2009)
§ 4º The remaining 22.5% (twenty-two and five tenths per cent) of the ICMS share belonging to the Municipalities shall continue to be distributed according to the criteria originally established in Law 2,664, of December 27, 1996.
Art. 3º
To qualify for the transfers arising from the environmental conservation criterion, Municipalities shall structure and maintain in operation their Municipal Environmental System, which shall include, at a minimum:
- Municipal Environmental Council, of a deliberative nature, with parity between Government and civil society;
- Municipal Environmental Fund, linked to the Council;
- executive agency for municipal environmental policy;
- environmental guard or equivalent municipal enforcement structure.
Sole paragraph. The State, through its competent agencies, shall provide technical support to the Municipalities in structuring and strengthening the Municipal Environmental System.
Art. 4º
The State Executive Branch may allocate resources from the State Fund for Environmental Conservation and Urban Development (FECAM), up to the limit of 10% (ten per cent) of its annual amount, to encourage environmental conservation in the Municipalities, particularly to support the creation and maintenance of conservation units, basic sanitation and solid waste management.
Art. 5º
This Law enters into force on the date of its publication.
Rio de Janeiro, October 4, 2007.
SÉRGIO CABRAL
Governor of the State of Rio de Janeiro
This text does not replace the one published in the Rio de Janeiro State Official Gazette of October 5, 2007.
