CHAPTER III : Taxes, fees or payments not provided for in the General Tax Code

Companies operating ski-lift equipment may be subject in mountain areas to a municipal tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the municipal budget. The amount of the tax is included in the price of the transport ticket and collected from the user. The tax base does not include either the amount of the latter or that of the departmental tax…

The municipal tax is instituted by deliberation of the municipal council, which sets the rate within the limit of 3% of gross receipts from the sale of transport tickets.

If the operation of ski lifts extends over several communes or several départements, the allocation of the tax base referred to in article L. 2333-49 between the said communes or the said départements is fixed, in the absence of agreement between them, by the representative of the State under conditions laid down by decree in the Conseil d’Etat.

The communes or public establishments for inter-communal cooperation which, on 31 December 1983, collected the special tax on gross receipts from the sale of transport tickets by companies operating ski-lift equipment on the basis of a rate higher than 3% are allocated by the département, when the latter collects the tax referred to in article L. 3333-4, an allocation equal to the difference between the proceeds of the tax at…

The annual proceeds of the municipal tax are allocated, subject to the provisions of the first paragraph of article L. 2333-52 : 1° A des interventions favorisant le développement agricole et forestier en montagne ; 2° Aux dépenses d’équipement, de services, de promotion et de formation induites par le développement du tourisme en montagne et les besoins des divers types de clientèle ainsi qu’à l’amélioration des accès ferroviaires et routiers…