Article L5722-6 of the French General Code of Local Authorities
Mixed syndicates comprising only local authorities or groupings with their own tax status may also introduce, under the conditions provided for in article L. 5211-21, the tourist tax or the flat-rate tourist tax when they carry out actions to promote tourism or, within the limits of their powers, actions to protect and manage their natural areas. For the application to the mixed syndicates mentioned in the first paragraph of this…