TITLE III: REVENUE

Fiscal revenue in the operating section comprises: a) Proceeds from taxes and duties whose basis of assessment is established and collection takes place in the forms provided for by the General Tax Code and the Town Planning Code, namely: 1° L’imposition forfaitaire sur les entreprises de réseaux; 2° La redevance des mines; 3° La taxe départementale de publicité foncière et le droit départemental d’enregistrement; 4° La taxe départementale additionnelle à…

I. – Taxes and levies collected by assessment on behalf of the départements are allocated monthly, in the amount of one twelfth of their total amount, as provided for in the budget for the current year, the first payment being made before 31 January. When the amount to be allocated cannot be determined as indicated above, the monthly allocations are made within the limit of one-twelfth of the amount of…

Non-tax revenue from the operating section consists in particular of: 1° Income and proceeds from departmental properties; 2° Proceeds from copies of old documents or deeds deposited in the archives; 3° Proceeds from tolls on ferries and water crossings on roads and paths at the expense of the department, other tolls and all other rights granted to the department by laws ; 4° Allocations for the distribution of the global…

I. – The départements shall collect a share of the proceeds of the special tax on insurance agreements referred to in Articles 991 to 1004 of the General Tax Code, in accordance with the procedures defined in Article 1001 of the same code. The département receives proceeds from the tax mentioned in the first paragraph of this I corresponding to the application of the rate of this tax to a…