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

In municipalities that carry out actions to promote tourism, the municipal council may institute a levy on the gross gaming revenue in casinos. The maximum rate of levies operated by municipalities on the gross gaming revenue in casinos governed by the articles L. 321-1 et seq. of the Internal Security Code under the terms of the specifications of these establishments must not, under any circumstances, exceed 15%. These levies apply…

It is paid to each municipality with a casino governed by articles L. 321-1 et seq. of the Internal Security Code, or to each public establishment when it is delegating the public service delegation of the casino, 10% of the deduction made by the State on the gross gaming revenue achieved by the establishment. The amount of this payment may not, however, have the effect of increasing by more than…

The deductions made by the State, municipalities, public establishments for inter-municipal cooperation, the Lyon metropolitan area and social organisations from the games operated by casinos are made from the gross gaming revenue. Gross gaming revenue is made up of: 1° For counter games operated in non-electronic form, by the difference between the cumulative amount of the initial advance and any additional advances and the amount of cash on hand recorded…

Les prélèvements opérés au profit de l’Etat, des communes, des établissements publics de coopération intercommunale, de la métropole de Lyon et des organismes sociaux et spécifiques aux jeux des casinos exploités en application des articles L. 321-1 et seq of the Internal Security Code are liquidated and paid monthly to a public accountant. The levies are settled for each gaming season, which runs from 1st November to 31st October of…

I. – Casinos governed by articles L. 321-1 et seq. of the code de la sécurité intérieure, holding a récépissé de déclaration d’entrepreneur de spectacles vivants valant licence, may benefit from a tax credit in respect of quality artistic events that they have directly organised or have contracted to organise in their name and on their behalf during the gaming season defined in article L. 2333-55-2. II. – The quality…

A progressive levy based on the proceeds of casino games governed by articles L. 321-1 et seq. of the Internal Security Code. The base for this levy is determined as follows: 1° Gross gaming revenue, as defined in Article L. 2333-55-1 of this code, is reduced by a 25% allowance and, where applicable, the additional allowance mentioned in I of the article 34 de la loi de finances rectificative pour…

I. – (Repealed) II. – (Repealed) III. – (Repealed) IV. – Proceeds from gaming carried out in casinos governed by Article L. 321-3 of the Internal Security Code, except where they are registered in Wallis and Futuna, are subject to the levies provided for in III of Article L. 136-7-1 of the Social Security Code and III of Article 18 and Article 19 of Ordinance No. 96-50 of 24 January…