Section IIa: Annual tax on office premises, commercial premises, storage premises and parking areas levied in the Ile-de-France region

I. – An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départements of Essonne, Hauts-de-Seine, Seine-et-Marne, Seine-Saint-Denis, Val-de-Marne, Val-d’Oise and Yvelines. II. – Private or public persons who own taxable premises or hold a right in rem relating to such premises are subject to the tax. The tax is paid…