The flat-rate tourist tax is payable by landlords, hoteliers and owners who accommodate the persons mentioned in article L. 2333-29 for consideration as well as by other intermediaries when these persons receive the amount of rent due to them.
I. – The rate of the flat-rate tourist tax is set, for each type and category of accommodation, per unit of accommodation capacity and per overnight stay. This rate is set by deliberation of the municipal council taken before 1st July of the year to be applicable from the following year. Where applicable, the resolution sets the start and end dates of the collection periods within the year. The rate…
I. – Lodgers, hoteliers, owners and intermediaries mentioned in Article L. 2333-40 are required to make a declaration to the town hall no later than one month before each collection period. This declaration shall include: 1° The nature of the accommodation; 2° The period of opening or letting; 3° The accommodation capacity of the establishment, determined in number of units in accordance with article L. 2333-41; 4° The address of…
I.-Failure to file the declaration provided for in I of article L. 2333-43 within the prescribed period will result in the application of a fine of up to €12,500 but not less than €750. Omissions or inaccuracies in the same declaration will result in the application of a fine of €150 per omission or inaccuracy, with the total fines applicable per declaration not to exceed €12,500. II.-Lodgers, hoteliers, owners and…
The amount of tax paid is checked by the municipality. The mayor and agents commissioned by him may verify the declarations produced by accommodation providers, hoteliers, owners and other intermediaries responsible for collecting the tax. To this end, he may ask any person responsible for collecting the tax to provide the relevant accounting documents.
In the event of failure to declare, absence of or late payment of the flat-rate tourist tax, the mayor shall send the accommodation providers, hoteliers, owners and intermediaries mentioned in Article L. 2333-40 a formal notice by registered letter with acknowledgement of receipt. If the taxpayer fails to rectify the situation within thirty days of being notified of this formal notice, a reasoned notice of compulsory taxation is sent to…
Litigation relating to the flat-rate tourist tax is presented and judged in the same way as for registration duties, land registration tax, stamp duties, indirect taxes and taxes assimilated to these duties or contributions.
Companies operating ski-lift equipment may be subject in mountain areas to a municipal tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the municipal budget. The amount of the tax is included in the price of the transport ticket and collected from the user. The tax base does not include either the amount of the latter or that of the departmental tax…
The municipal tax is instituted by deliberation of the municipal council, which sets the rate within the limit of 3% of gross receipts from the sale of transport tickets.
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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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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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