Chapter II: Assessment, non-discharge and collection costs

I. – A. – In return for the costs of tax relief and non-assessments that it assumes, the State collects 2% of the amount of the following taxes: a) Property tax on built-up properties; b) Property tax on non-built-up properties; c) Council tax on second homes and other furnished premises not allocated to the principal dwelling; d) Cotisation foncière des entreprises; e) Imposition forfaitaire sur les entreprises de réseaux prévues…

Sums to be collected by the State under Article 1641 are added to the proceeds of direct taxes to be paid to local authorities and other bodies.