Excluding any compulsory enforcement of their debts, local authorities and their public establishments may, with the approval of their public accountant and by written agreement, entrust a public or private body with the collection of:
1° Proceeds from access fees for cultural, sporting and tourist services;
2° Income from buildings belonging to them and entrusted under management, or other income and fees from the domain, the list of which is set by decree ;
3° Income from services provided under a contract for the management of a public water service, a public sewerage service or any other public service, the list of which is set by decree;
4° Income from a participative financing project, within the meaning of the fifth paragraph of Article L. 548-1 of the Monetary and Financial Code, for the benefit of any public service, with the exception of police and public order missions. Notwithstanding articles L. 511-5 and L. 511-6 of the same code, legal entities may grant loans to local authorities and their public establishments, up to a limit of one loan per participative financing project. The agreed rate applicable to these loans is fixed and does not exceed the rate mentioned in article L. 314-6 of the French Consumer Code. A decree sets out the main characteristics of these loans.
The agreement mandates the organisation to collect the funds in the name of and on behalf of the local authority or public institution mandating the loan. It provides for at least annual submission of the accounts and corresponding documents. It may also provide for payment by the authorised body of the reimbursement of revenue wrongly collected.
The accounting and financial provisions necessary for the application of this article shall be specified by decree.