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The ISS is the tax levied on the rendering of services, being the collection of jurisdiction of the municipalities, provided that there is regulation by means of municipal law, which must meet the limitations imposed by Complementary Law 116/2003. The purpose of this article is to identify the compliance of municipalities in Santa Catarina with Complementary Law No. 116/2003, specifically with regard to Article 8a, which sets the minimum rate of ISS at 2% and determines that municipalities will not be able to grant tax benefits that result in an effective tax burden lower than said percentage. For this, a descriptive and exploratory research was carried out, with a qualitative approach. In the survey, all municipalities in the State of Santa Catarina were used as the population, and the 10 largest ISS collectors in the State were defined as sample in the course of 2017, that is, non-probabilistic and intentional. For the data collection, the legislation of each municipality was established that establishes the rules for taxation of the tax. After analysis, it was concluded that the 10 municipalities of Santa Catarina with the largest collection of ISS in the year 2017 are in accordance with what is stipulated in art. 8º-A of LC 116/2003.

ISS; Taxation on Service; Complementary Law nº 157/2016