I. – An online payment service meeting the conditions laid down by decree in the Conseil d’Etat is made available to users by:
1° Local authorities and their public establishments;
2° Public health establishments and, when they are set up as public health establishments under article L. 6133-7 of the Public Health Code, health cooperation groups;
> 3° The State, public health establishments and, when they are set up as public health establishments under article L. 6133-7 of the Public Health Code, health cooperation groups;
3° The State, local public education establishments, local public agricultural education and vocational training establishments, local public maritime and aquaculture education establishments, legal entities governed by public law and public interest groups when they are subject to public accounting rules under the conditions set out in Article 112 of Law no. 2011-525 of 17 May 2011 on simplifying and improving the quality of law.
II. – For receipts giving rise to a payment occurring concomitantly with the generating event, as well as for the persons mentioned in I whose annual receipts receivable in respect of sales of products or provision of services are less than an amount set by decree in the Conseil d’Etat, the obligation provided for in the same I does not apply, provided that another dematerialised payment offering meeting the same conditions as the service mentioned in the said I is proposed.