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Home | French Legislation Articles | French Tourism Code | Legislative part | BOOK IV: FINANCING ACCESS TO HOLIDAYS AND TOURISM TAXATION. | TITLE II: TAX PROVISIONS SPECIFIC TO TOURIST ACTIVITIES. | Chapter 2: Local authority resources relating to tourism. | Section 2: Taxes and charges levied for the benefit of municipalities and public establishments for inter-municipal cooperation | Subsection 1: Tourist tax and flat-rate tourist tax. | Article L422-4 of the French Tourism Code

French Tourism Code
- Legislative part
  - BOOK IV: FINANCING ACCESS TO HOLIDAYS AND TOURISM TAXATION.
    - TITLE II: TAX PROVISIONS SPECIFIC TO TOURIST ACTIVITIES.
      - Chapter 2: Local authority resources relating to tourism.
        Section 2: Taxes and charges levied for the benefit of municipalities and public establishments for inter-municipal cooperation
        Subsection 1: Tourist tax and flat-rate tourist tax.

Article L422-4 of the French Tourism Code

Article L422-4 of the French Tourism Code

November 8, 2023
1:50 pm

Article L. 5211-21 of the Code général des collectivités territoriales sets out the rules governing tourist tax and flat-rate tourist tax for public inter-municipal cooperation bodies that are classified resorts.

Original in French 🇫🇷

Article L422-4

Les règles relatives à la taxe de séjour et la taxe de séjour forfaitaire pour les établissements publics de coopération intercommunale érigés en stations classées sont fixées par l’article L. 5211-21 du code général des collectivités territoriales.

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