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SEOUL METROPOLITAN GOVERNMENT ORDINANCE ON PAYMENT CERTIFICATE STAMPS

Article 1 (Purpose) The purpose of this Ordinance is to provide for matters concerning the management of payment certificate stamps of the Seoul Metropolitan Government. <Amended by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013>

Article 2 (Management of Payment Certificate Stamps) (1) Payment certificate stamps shall be managed by the Mayor of the Seoul Metropolitan Government (hereinafter referred to as the "Mayor").
(2) For the overall management of payment certificate stamps, the Mayor shall appoint a public official to be responsible for handling of payment certificate stamps.
[This Article Wholly Amended by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013]

Article 3 (Payment through Payment Certificate Stamp Rate Meter) (1) The following fees payable to the Seoul Metropolitan Government (hereinafter referred to as the "Seoul Government") shall be paid through payment certificate stamp rate meter (hereinafter referred to as the "rate meter"), by credit card, or in an electronic currency or by an electronic settlement system using an information and communications network: Provided, That such fees may be paid in cash, if the Mayor deems it necessary to do so: <Amended by Seoul Metropolitan Government Ordinance No. 4967, Apr. 22, 2010; Seoul Metropolitan Government Ordinance No. 6016, Oct. 8, 2015>
1. Service charges for a cemetery, a crematorium, or a cinerarium;
2. Application fees for permit to use or occupy a public park;
3. Fees for sanitary tests;
4. Fees under the Seoul Metropolitan Government Ordinance on Collection of Fees;
5. Service charges, fees, etc. under any other Act, subordinate statute, or Ordinance.
(2) After the payment of the fees, a payment certificate stamp of the Seoul Metropolitan Government (hereinafter the "payment certificate stamp") printed by a rate meter or an original receipt shall be affixed on the relevant documents.
(3) Each mark imprinted by a rate meter shall clearly indicate the following:
1. The value of payment certificate stamps;
2. The issuing agency's name;
3. The identification number of the rate meter.
(4) If the Mayor allows the payment of fees by a rate meter, he/she shall publicize the issuing agency's name and the identification number of such rate meter, and other necessary information on the Seoul Government's Official Gazette.

Article 4 (Public Officials in Charge of Rate Meter Management) (1) The Mayor shall appoint a public official to be responsible for the management of rate meters, from among public officials belonging to the department using such rate meters.
(2) A rate meter manager shall conduct daily closing based on the daily statements on payment from such meters and management ledger for payment certificate stamp rate meters in attached Form 1.
(3) Payment certificate stamps erroneously printed due to a malfunction or any negligence shall be marked "defective," and shall be accompanied by the printed page, to clarify the discrepancy between the payment and the erroneously printed amount.
[This Article Newly Inserted by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013]

Article 5 (Payment of Revenue) (1) A rate meter manager shall deposit the payment from the use of the meter into the municipal treasury by no later than the following day and report the result to the head of his/her agency in accordance with attached Form 1.
(2) A rate meter manager shall ensure that the payment paid by credit card is deposited into the municipal treasury by the settlement due date.
[This Article Newly Inserted by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013]

Article 6 (Repurchase of Paper Payment Certificate Stamps) A request to repurchase remaining paper payment certificate stamps (excluding those polluted or destroyed and thus deemed inappropriate for repurchase) may be made in accordance with attached Form 2. In such cases, 95/100 of their face value shall be redeemed and amount less than 10 won shall not be included in the calculation.
[This Article Wholly Amended by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013]

Article 7 (Liability for Damage) As to the liability of a public official in charge of payment certificate stamps and rate meter manager, Articles 4 through 7 of the Act on Liability of Accounting Personnel, Etc. shall apply mutatis mutandis.
[This Article Wholly Amended by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013]

Article 8 (Enforcement Rule) Matters necessary to enforce this Ordinance shall be prescribed by Rule of the Seoul Metropolitan Government.