BOOK III: MUNICIPAL FINANCES

The local tax on outdoor advertising is liquidated by the administration of the municipality or public establishment for inter-municipal cooperation that collects it, on the basis of the declarations mentioned in article L. 2333-14 submitted to the municipality or public inter-municipal cooperation body by the operator of the advertising medium. Declarations submitted after 30 June of the tax year may be taken into account for the current collection period. Otherwise,…

The municipality or public establishment for inter-municipal cooperation that collects the tax provides operators of advertising media with a form for declaring the advertising media listed in article L. 2333-7, in accordance with the model set by joint order of the minister responsible for local authorities, the minister responsible for the budget and the minister responsible for trade.

The local tax on outdoor advertising is collected by the competent public accountant.

The declarations mentioned in article L. 2333-14 are checked by the agents of the municipality or the public establishment for inter-municipal cooperation that collects the tax.

If the mayor or the president of the public establishment for inter-communal cooperation finds that there is a shortfall, inaccuracy or omission in the declared information used as a basis for calculating the tax, he sends the taxpayer, by registered letter with acknowledgement of receipt, formal notice to bring his declaration into line within a period of thirty days. To this end, it shall send the taxpayer a proposal for…

If the mayor or the president of the public establishment for inter-communal cooperation finds that an advertising medium has not been declared within the time limits specified in the first paragraph of article L. 2333-14, it shall give formal notice to the operator of this medium by registered letter with acknowledgement of receipt to submit a declaration within thirty days of notification of the formal notice. Failure to file a…

The following are punishable by the fines laid down for fourth-class offences: 1° Failure to declare an advertising medium or failure to declare it within the time limits laid down in article L. 2333-14; 2° Having submitted an inaccurate or incomplete declaration. Each medium gives rise to a separate offence.

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.