Místní poplatek ze psů platí držitel psa.

Both are possible, but they put the focus in different places.

• Držitel psa platí místní poplatek ze psů is the more neutral, straightforward order: subject + verb + object.
• Místní poplatek ze psů platí držitel psa puts místní poplatek ze psů first, so the sentence starts with the thing being discussed: the local dog fee.

This kind of fronting is very common in Czech, especially in formal, administrative, or legal-style language.

It is in the accusative singular as the direct object of platí.

• poplatek is masculine inanimate
• for masculine inanimate nouns, the nominative and accusative singular are often the same in form

So in this sentence:

• držitel psa = the subject
• platí = pays
• místní poplatek ze psů = the thing being paid

Even though poplatek looks the same as nominative, its role in the sentence is accusative.

Because držitel is in the nominative singular, and it agrees with the verb platí.

Also, the meaning of the verb helps:

• platit něco = to pay something

So the person who pays is the subject, and the thing being paid is the object.

Here that gives:

• držitel psa = the payer
• místní poplatek ze psů = what is paid

Because držitel is followed by the genitive.

So:

• držitel psa = holder/owner of a dog

This is a very common pattern in Czech:

• majitel domu = owner of a house
• řidič autobusu = driver of a bus
• držitel průkazu = holder of an ID/card

So psa is the genitive singular of pes.

Ze is just a pronunciation-friendly variant of z.

Czech often uses ze instead of z before certain consonant combinations that would be harder to pronounce smoothly.

So:

• z Brna
• but often ze školy
• and here ze psů

The meaning is the same as z here. It is not a different preposition, just a phonetic variant.

They belong to two different parts of the sentence and serve different functions.

• držitel psa = holder of a dog
  This is a generic singular, meaning a person who has a dog
• poplatek ze psů = fee on dogs / dog fee
  Here Czech uses the plural because it refers to dogs as a category

So the singular and plural are not contradicting each other. This is normal in legal or administrative language.

Literally, z / ze often means from, out of, but in expressions like this it is used in a more specialized administrative sense.

So poplatek ze psů means:

• a fee connected with dogs
• a dog fee
• a fee charged for keeping dogs

You should understand it as a fixed official expression, not as dogs physically giving something.

Because Czech has no articles.

English distinguishes between:

• a dog
• the dog

Czech usually does not mark that directly with a separate word. The meaning is understood from context.

So:

• držitel psa can mean the holder of a dog, a dog owner, or the dog owner, depending on context
• místní poplatek ze psů can mean the local dog fee or just a local dog fee, depending on the situation

They are similar, but not always identical.

• majitel usually means owner
• držitel literally means holder, and can be used in more formal or legal contexts

In administrative language, držitel psa may be chosen because it sounds more official and can cover the legally relevant person responsible for the dog.

In everyday speech, many people would more naturally say majitel psa.

Platí is:

• 3rd person singular
• present tense
• from the verb platit = to pay

So it means:

• he/she/it pays
• or in a general statement, pays

Here it matches the singular subject držitel psa.

No, not in normal interpretation.

Even though Czech word order is flexible, the grammar and meaning of the verb make the roles clear.

• držitel psa is nominative and works naturally as the subject
• místní poplatek ze psů is the thing being paid

Also, semantically, a fee does not normally pay a person. A person pays a fee.

So the intended reading is clearly:

• The dog holder pays the local dog fee

Yes, very often.

In Czech official language, místní poplatek is a standard term meaning a local/municipal fee charged by a town or municipality.

So in this sentence:

• místní poplatek ze psů = the municipal fee connected with dogs

This is why the sentence sounds formal and administrative rather than conversational.

Usually not in exactly this form.

This sentence sounds official, like something from:

• a municipal regulation
• a government website
• a legal notice
• an administrative form

In everyday speech, someone might say something simpler, for example:

• Za psa se platí místní poplatek.
• Majitel psa musí platit poplatek.

So the original sentence is grammatically normal, but stylistically formal.