Use tax
In Austria , usage taxes are municipal taxes that have to be paid when public land used for traffic is temporarily used for private purposes. Whether and to what extent depends on the individual municipality .
These taxes are to be paid if, for example, building material is temporarily stored in public areas. But the distribution of leaflets or advertising announcements via loudspeakers may be subject to duty.
The utility tax is also known as the air tax, which is payable for parts protruding from the house over the sidewalk , such as billboards, private signs, protruding business portals and awnings (also common in Germany).
A usage tax must also be paid for the pub gardens , which have to be approved each year .