The mayor, the president of the public establishment for inter-communal cooperation, sworn municipal or inter-communal civil servants and all law enforcement officers are qualified to record by official report breaches of the provisions relating to the local tax on outdoor advertising.
In accordance with the procedures laid down by order of the minister responsible for the budget, municipalities that have instituted a tourist tax or flat-rate tourist tax shall notify the director general of public finance, before 15 September of the year preceding the year of application of the deliberation: 1° The start and end dates of the collection period; 2° The rates of the tourist tax or flat-rate tourist tax,…
The types of accommodation mentioned in III of article L. 2333-26 are: 1° Les palaces; 2° Les hôtels de tourisme; 3° Les résidences de tourisme; 4° Les meublés de tourisme; 5° Les villages de vacances; 6° Les chambres d’hôtes ; 7° Pitches in camper van parks and tourist car parks; 8° Campsites, caravan parks and any other outdoor accommodation; 9° Marinas. 10° Accommodation awaiting classification and unclassified accommodation that does…
The revenue generated by the tourist tax or the flat-rate tourist tax and the use of this revenue for actions designed to encourage tourism are shown in a statement attached to the administrative account.
The rates set for each category of accommodation do not include either the additional tax provided for in Article L. 2531-17 nor, when introduced, the additional departmental tax provided for in article L. 3333-1.
For the application of the provisions of II of Article L. 2333-34 and Article L. 2333-37 with regard to tourist tax and Article L. 2333-45 in the case of flat-rate tourist tax, taxpayers who have paid their tax assessment provisionally may apply to the municipality receiving the tax for a rebate, subject to production of:
For the application of the second paragraph of article L. 2333-38 in respect of the tourist tax and of article L. 2333-46 in the case of flat-rate tourist tax, the notice of compulsory taxation must include the following information: 1° The nature, category and precise location of each accommodation giving rise to compulsory taxation on the territory of the local authority concerned in respect of the tax year concerned; 2°…
The rate of the tourist tax is displayed at the accommodation providers, hoteliers, owners or other intermediaries responsible for collecting the tourist tax and held by the commune at the disposal of any person who wishes to become acquainted with it. At their request, the commune provides professionals, who, by electronic means, provide a booking or rental service or put people in touch with each other with a view to…
Professionals responsible for collecting the tourist tax and carrying out the corresponding formalities under the conditions set out in article L. 2333-34 shall issue each local authority that benefits from the proceeds with a statement of the sums paid when the tax is paid by the persons liable.
For the application of I and II of article L. 2333-34, the accommodation provider, hotelier, owner or intermediary shall produce, at the request of the mayor or agents appointed by the mayor, a copy of the invoice issued to him by the professional responsible for collecting and carrying out the corresponding declaration formalities. This invoice indicates the rate of tourist tax applied.
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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