CHAPTER I: Categories of revenue

Tax revenue in the operating section comprises: a) The proceeds of taxes and duties whose basis of assessment is established and collection takes place in the forms provided for in the General Tax Code, namely: 1° The proceeds of the communal mining royalty; 2° Repealed; 3° The proceeds of the tax on shows, games and entertainment, as well as increases in the tax on shows, games and entertainment; 4° The…

Non-tax revenue in the operating section comprises: 1° Income from all property which the inhabitants do not enjoy in kind; 2° Contributions imposed annually on those entitled to fruits which are collected in kind; 3° Allocations charged against the payment representing entertainment tax, relating to sports meetings, circles and gaming houses as well as automatic machines installed in public places ; 4° Proceeds from communal plots allocated for burials and…

Fiscal revenue in the operating section may include: a) The proceeds of taxes and duties whose assessment and collection take place in the forms provided for in the General Tax Code, namely: 1° The proceeds of property tax on built-up properties, property tax on non-built-up properties, council tax on second homes and other furnished premises not allocated to the principal dwelling, the business property tax and the flat-rate tax on…

Non-tax revenue from the operating section may include: 1° Proceeds from the fee for the removal of household refuse from camping sites, the special fee or the fee for the removal of refuse, waste and residues; 2° Proceeds from the parking fee provided for in article L. 2333-87; 3° Le produit des péages communaux, des droits de pesage, mesurage et jaugeage; 4° Le produit de la redevance d’usage des abattoirs…