LEI ORDINÁRIA Nº 11646, DE 10 DE MARÇO DE 2008. Altera Disposiivos da Lei 8.313, de 23 de Dezembro de 1991, para Estender o Beneficio Fiscal as Doações e Patrocinios Destinados a Construção de Salas de Cinema em Municipios Com Menos de 100.000 (cem Mil) Habitantes, e da Outras Providencias.
LEI Nº 11.646, DE 10 MARÇO DE 2008.
Altera dispositivos da Lei no 8.313, de 23 de dezembro de 1991, para estender o benefício fiscal às doações e patrocínios destinados à construção de salas de cinema em Municípios com menos de 100.000 (cem mil) habitantes, e dá outras providências.
O PRESIDENTE DA REPÚBLICA Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
O art. 2o da Lei no 8.313, de 23 de dezembro de 1991, passa a vigorar com a seguinte redação:
?Art. 2o ........................................................................
.............................................................................................
§ 1o Os incentivos criados por esta Lei somente serão concedidos a projetos culturais cuja exibição, utilização e circulação dos bens culturais deles resultantes sejam abertas, sem distinção, a qualquer pessoa, se gratuitas, e a público pagante, se cobrado ingresso.
§ 2o É vedada a concessão de incentivo a obras, produtos, eventos ou outros decorrentes, destinados ou circunscritos a coleções particulares ou circuitos privados que estabeleçam limitações de acesso.? (NR)
O § 3o do art. 18 da Lei no 8.313, de 23 de dezembro de 1991, com a redação dada pela Medida Provisória no 2.228-1, de 6 de setembro de 2001, passa a vigorar com a seguinte redação:
?Art. 18. ......................................................................
.............................................................................................
§ 3o ...............................................................................
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h) construção e manutenção de salas de cinema e teatro, que poderão funcionar também como centros...
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