Article L422-13 of the French Tourism Code
November 8, 2023
Public establishments for inter-communal cooperation with their own tax authority that exercise competence for tourism or the public establishments mentioned in articles L. 5211-21 and L. 5722-6 that levy tourist tax or flat-rate tourist tax, as well as the metropolis of Lyon, may institute a direct levy on gross gaming revenue under the conditions set out in article L. 2333-54, unless the municipality in which a casino governed by articles…
