PART FIVE: LOCAL COOPERATION

I. – The tourist tax referred to in Articles L. 2333-29 to L. 2333-39 or the flat-rate tourist tax referred to in articles L. 2333-40 to L. 2333-47 may be instituted by decision of the deliberative body under the conditions provided for in article L. 2333-26 by: 1° Groupings of tourist communes and classified tourist resorts falling under Section 2 of Chapter IV of Title III of Book I of…

The public establishments of inter-municipal cooperation with their own tax status which exercise the competence of tourism or the public establishments mentioned in articles L. 5211-21 et L. 5722-6 collecting the tourist tax or the flat-rate tourist tax and the metropolitan area of Lyon may introduce a direct levy on the gross gaming revenue under the conditions laid down in Article L. 2333-54, unless opposed by the municipality in which…

Where ski lifts are operated by a public establishment for inter-communal cooperation, the communal tax may be instituted and collected directly by this establishment with the agreement of the communes concerned.

The “dotation d’équipement des territoires ruraux” received by public establishments for inter-municipal cooperation is entered in the investment section of their budget.

Public establishments for inter-municipal cooperation which received, in place of the communes making up the public establishment, the allocations provided for in article L. 234-13 of the code des communes, as it stood prior to the loi n° 93-1436 du 31 décembre 1993 portant réforme de la dotation globale de fonctionnement et modifiant le code des communes et le code général des impôts, continue to receive them. For 1994, the…