PORTARIA SGAF Nº 25, DE 06 DE AGOSTO DE 2024
Fixa o Custo Unitário Básico - CUB para fins de incidência do Imposto Sobre Serviços de Qualquer Natureza - ISSQN relacionado à mão de obra da construção civil.
<p class="MsoNormal" align="center" style="text-align:center"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">PORTARIANº25/SGAF/2024</span></b></p><p class="MsoNormal" align="center" style="text-align:center"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">de 06de agosto de 2024</span></b></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p><p class="MsoNormal" style="text-align:justify"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Fixa oCusto Unitário Básico - CUB para fins de incidência do Imposto Sobre Serviçosde Qualquer Natureza - ISSQN relacionado à mão de obra da construção civil.</span></p><p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p><p class="MsoBodyText"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">O Secretário de Gestão Administrativa e Finanças de São Josédos Campos, no uso de suas atribuições legais,</span></p><p class="MsoBodyText"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">CONSIDERANDO o disposto no artigo 50 da Lei Complementar nº272, de 18 de dezembro de 2003, alterado pela Lei Complementar nº 660, de 31 deoutubro de 2022, que determina a base de cálculo do Imposto Sobre Serviços deQualquer Natureza - ISSQN resultante das atividades referentes às edificaçõesde imóveis no município;</span></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">CONSIDERANDO o disposto no Decreto nº 19.266, de 07 de fevereiro de2023, que regulamenta a Declaração Tributária de Conclusão de Obra - DTCO e osprocedimentos para apuração da base de cálculo do Imposto Sobre Serviços deQualquer Natureza - ISSQN referente à execução de obras de construção civil,alterado pelo Decreto nº 19.345, de 06 de julho de 2023;</span></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">R E S O L V E:</span></b></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Art. 1º.</span></b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> Para efeito de incidência do ISSQN ficaestabelecido o Custo Unitário Básico - CUB para os padrões construtivos abaixorelacionados, conforme divulgado pelo Sindicato Estadual da Indústria daConstrução Civil - SindusCon/SP, para obras concluídas de <b>10 de agosto de 2024</b>a <b>09 de setembro de 2024</b>.</span></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p><p class="MsoNormal" style="text-align:justify;line-height:150%;text-autospace:none"><span style="font-size:7.0pt;line-height:150%;font-family:"Arial",sans-serif;background:white"> </span></p><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="0" style="width:244.65pt;border-collapse:collapse;border:none"> <tbody><tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="right" style="text-align:right;text-autospace:none"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p> </td> <td width="155" colspan="2" valign="top" style="width:107.85pt;border:solid windowtext 1.0pt; border-left:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">COM DESONERAÇÃO</span></b></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="right" style="text-align:right;text-autospace:none"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">Padrão</span></b></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">CUB (R$ / m²)</span></b></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Residencial Unifamiliar</span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">R1-B</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">897,38</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">R1-N</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.264,58</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">R1-A</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.372,37</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">RP1Q</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.217,67</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Residencial Multifamiliar</span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">PIS</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">611,06</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">PP-B</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">756,20</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">PP-N</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.156,90</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">R8-B</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">710,57</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">R8-N</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.006,04</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">R8-A</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.060,81</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">R16-N</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">968,31</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">R16-A</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.192,24</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Comercial</span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">CSL-8N</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.011,55</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">CSL-8A</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.038,63</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">CSL-16N</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.346,25</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">CSL-16A</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.432,51</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">CAL-8N</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.124,41</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span style="font-size: 7.0pt;font-family:"Arial",sans-serif;background:white"> </span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">CAL-8A</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">1.135,05</span></p> </td> </tr> <tr> <td width="171" valign="top" style="width:118.45pt;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" style="text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Industrial</span></b></p> </td> <td width="56" valign="top" style="width:38.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">GI</span></p> </td> <td width="100" valign="top" style="width:69.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background: white">562,51</span></p> </td> </tr></tbody></table><p class="MsoNormal" style="text-align:justify;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p><p class="MsoNormal" align="center" style="text-align:center;text-autospace:none"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Art. 2º.</span></b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> Esta portaria entra em vigor na data desua publicação.</span></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Art. 3°.</span></b><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> Ficam revogadas as disposições emcontrário.</span></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Prefeitura de São José dos Campos, 06 de agosto de 2024.</span></p><p class="MsoNormal" style="text-align:justify;text-autospace:none"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">OdilsonGomes Braz Junior</span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Secretáriode Gestão Administrativa e Finanças</span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white"> </span></p><p class="MsoNormal" style="text-align:justify"><span lang="PT-BR" style="font-size:7.0pt;font-family:"Arial",sans-serif;background:white">Registradana Secretaria de Gestão Administrativa e Finanças, aos 06 dias do mês de agostodo ano de dois mil e vinte e quatro.</span></p><style>@font-face { font-family: "Cambria Math"; 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