TITLE III: REVENUE

I. – Outside the Ile-de-France region, natural or legal persons, public or private, with the exception of non-profit-making foundations and associations recognised as being of public utility whose activity is of a social nature and intermediary associations, may be subject to a payment intended to finance mobility services when they employ at least eleven employees: 1° In a commune or urban community with a population of more than 10,000 or,…

The basis of assessment for the payment intended to finance mobility services is made up of earned income as taken into account to determine the basis of assessment for health insurance contributions payable by employers and allocated to the financing of basic health insurance schemes. The payment is recovered under the same conditions and with the same guarantees as the said contributions.

The payment intended to finance mobility services is instituted by deliberation of the town council or the competent body of the public establishment that organises at least one of the services mentioned in 1° of I of article L. 1231-1-1 of the Transport Code. The resolution must list the mobility services, whether in place or planned, that justify the rate of the payment.

The rate of payment is set or modified by deliberation of the municipal council or the competent body of the public establishment which is the organising authority for mobility within the meaning of Article L. 1231-1 of the Transport Code within the limit of: – 0.55% of the salaries defined in article L. 2333-65 of this code when the population of the municipality or public establishment is between 10,000 and…

Subject to the provisions of articles L. 2333-70 and L. 5722-7-1, the payment is allocated to the financing of investment and operating expenses for urban and non-urban public transport carried out within the territorial jurisdiction of the mobility organising authority and organised by this authority and other public transport services which, although not carried out entirely within the territorial jurisdiction of the mobility organising authority, contribute to serving the territory…

I. – The employers referred to in article L. 2333-64 are required to make the payment provided for in said article to the bodies or services responsible for collecting social security contributions and family allowances in accordance with the rules for collection, litigation and penalties applicable to the various social security schemes. The aforementioned bodies or services shall deduct from the sums recovered a deduction for collection costs. II.-The State…

I. – The proceeds of the tax are paid into the budget of the municipality or public establishment which reimburses the payments made: 1° To employers who can prove that they have provided permanent accommodation at the place of work or fully provided collective transport free of charge for all or some of their employees in proportion to the number of employees transported or accommodated in relation to the total…

The municipality or public establishment shall distribute the balance, after deduction of a deduction for reimbursement costs, according to the uses defined in article L. 2333-68. The provisions of this article apply to the metropolis of Lyon, subject to the provisions of article L. 5722-7-1.

Disputes concerning reimbursement are brought before the administrative court.

Claims for reimbursement of the payment intended to finance mobility services lapse after two years from the date on which the payment was made. .