The declarations mentioned in article L. 2333-14 are checked by the agents of the municipality or the public establishment for inter-municipal cooperation that collects the tax.
If the mayor or the president of the public establishment for inter-communal cooperation finds that there is a shortfall, inaccuracy or omission in the declared information used as a basis for calculating the tax, he sends the taxpayer, by registered letter with acknowledgement of receipt, formal notice to bring his declaration into line within a period of thirty days. To this end, it shall send the taxpayer a proposal for…
If the mayor or the president of the public establishment for inter-communal cooperation finds that an advertising medium has not been declared within the time limits specified in the first paragraph of article L. 2333-14, it shall give formal notice to the operator of this medium by registered letter with acknowledgement of receipt to submit a declaration within thirty days of notification of the formal notice. Failure to file a…
The following are punishable by the fines laid down for fourth-class offences: 1° Failure to declare an advertising medium or failure to declare it within the time limits laid down in article L. 2333-14; 2° Having submitted an inaccurate or incomplete declaration. Each medium gives rise to a separate offence.
The mayor, the president of the public establishment for inter-communal cooperation, sworn municipal or inter-communal civil servants and all law enforcement officers are qualified to record by official report breaches of the provisions relating to the local tax on outdoor advertising.
In accordance with the procedures laid down by order of the minister responsible for the budget, municipalities that have instituted a tourist tax or flat-rate tourist tax shall notify the director general of public finance, before 15 September of the year preceding the year of application of the deliberation: 1° The start and end dates of the collection period; 2° The rates of the tourist tax or flat-rate tourist tax,…
The types of accommodation mentioned in III of article L. 2333-26 are: 1° Les palaces; 2° Les hôtels de tourisme; 3° Les résidences de tourisme; 4° Les meublés de tourisme; 5° Les villages de vacances; 6° Les chambres d’hôtes ; 7° Pitches in camper van parks and tourist car parks; 8° Campsites, caravan parks and any other outdoor accommodation; 9° Marinas. 10° Accommodation awaiting classification and unclassified accommodation that does…
The revenue generated by the tourist tax or the flat-rate tourist tax and the use of this revenue for actions designed to encourage tourism are shown in a statement attached to the administrative account.
The rates set for each category of accommodation do not include either the additional tax provided for in Article L. 2531-17 nor, when introduced, the additional departmental tax provided for in article L. 3333-1.
For the application of the provisions of II of Article L. 2333-34 and Article L. 2333-37 with regard to tourist tax and Article L. 2333-45 in the case of flat-rate tourist tax, taxpayers who have paid their tax assessment provisionally may apply to the municipality receiving the tax for a rebate, subject to production of:
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is a Registered Trademark of
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75001, Paris France
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