At the end of the transitional period provided for in C of article L. 2333-16, the increase in the basic rate per square metre of a stand is limited to €5 compared with the previous year.
At the end of the transitional period provided for in C of article L. 2333-16, the maximum rates and the rates applied are increased each year in a proportion equal to the growth rate of the consumer price index excluding tobacco for the penultimate year. However, when the rates thus obtained are numbers with two decimal places, they are rounded to the nearest tenth of a euro, fractions of a…
The tax is paid by the operator of the medium or, failing that, by the owner or, failing that, by the person in whose interest the medium was created. When the medium is created after 1st January, the tax is due from the first day of the month following that in which the medium was created. Where the support is withdrawn during the year, the tax is not due for…
The tax is payable, on the basis of a receipt drawn up on the basis of a declaration by the operator of the advertising medium, to the commune, the public establishment for inter-communal cooperation with its own tax system or the metropolis of Lyon cited in article L. 2333-6. The declaration must be made within two months of the installation, replacement or removal of any advertising medium. A declaration must…
Failure to declare advertising media within the time limits set out in articles L. 2333-13 et L. 2333-14 or when these declarations have the effect of reducing the amount of tax actually due, the taxpayer is liable to a fine, the rate of which is set by decree by the Conseil d’Etat. This procedure and the rate of the fine are set by decree in the Council of State. The…
A. – For municipalities collecting in 2008 the tax provided for by article L. 2333-6 or that provided for by article L. 2333-21, in their wording prior to 1st January 2009, this tax is replaced, from 1st January 2009, by that provided for by article L. 2333-6. B. – For each commune, a reference rate is determined. 1. This reference rate is equal: a) To 35 € per square metre…
I. – Subject to Article L. 5211-21, a tourist tax or flat-rate tourist tax may be instituted by deliberation taken by the municipal council before 1 July of the year to be applicable from the following year: 1° Tourist communes and classified tourist resorts falling under the section 2 of Chapter III of Title III of Book I of the Tourism Code; 2° Coastal communes, within the meaning of article…
I. – Subject to the application of article L. 133-7 of the Tourism Code, the proceeds of the tourist tax or flat-rate tourist tax are allocated to expenditure intended to encourage the tourist industry in the commune. II. – In municipalities that have instituted the tourist tax or flat-rate tourist tax for actions to protect and manage their natural areas, the proceeds of the tax may be allocated, subject to…
The period for collecting the tourist tax and the flat-rate tourist tax is set by the deliberation provided for in article L. 2333-26.
The tourist tax is levied on people who are not domiciled in the commune.
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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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