Section 3: Taxes levied for the benefit of the départements.

The rules relating to the departmental tax on companies operating ski-lift equipment are set out in articles L. 3333-4 to L. 3333-7 of the Code général des collectivités territoriales, which are reproduced below: “Art. L. 3333-4 of the General Local Authorities Code. In mountain areas, companies operating ski lifts may be subject to a departmental tax on gross receipts from the sale of transport tickets, the proceeds of which are…