The aim of this article is to characterize the competence of the commune authorities in relation to the calculation and determining adjacency levy as public levy, from which income is included in commune revenues. It considers both the sources of these rights and their legal basis. Referring to the institution of adjacency levy there are described its types and the group of entities required to pay it, depending on the cause of the obligation to pay. In the study there is also used a number of examples from the jurisdiction in order to indicate the practical application of aforementioned regulations.