Section II ter: Annual tax on office premises, commercial premises, storage premises and parking areas levied in the departments of Bouches-du-Rhône, Var and Alpes-Maritimes

I.-An annual tax on office premises, commercial premises, storage premises and parking areas is levied within the territorial limits of the Bouches-du-Rhône, Var and Alpes-Maritimes departments. II.-.The tax is payable by the owner, the usufructuary, the lessee under a construction lease, the emphyteutic lessee or the holder of an authorisation for temporary occupation of the public domain constituting a right in rem who, on 1st January of the year of…