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Article L2333-40 of the French General Code of Local Authorities

The flat-rate tourist tax is payable by landlords, hoteliers and owners who accommodate the persons mentioned in article L. 2333-29 for consideration as well as by other intermediaries when these persons receive the amount of rent due to them.

Original in French 🇫🇷
Article L2333-40

La taxe de séjour forfaitaire est due par les logeurs, les hôteliers et les propriétaires qui hébergent les personnes mentionnées à l’article L. 2333-29 à titre onéreux ainsi que par les autres intermédiaires lorsque ces personnes reçoivent le montant des loyers qui leur sont dus.

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