Article L5211-21-1 of the French General Code of Local Authorities
The public establishments of inter-municipal cooperation with their own tax status which exercise the competence of tourism or the public establishments mentioned in articles L. 5211-21 et L. 5722-6 collecting the tourist tax or the flat-rate tourist tax and the metropolitan area of Lyon may introduce a direct levy on the gross gaming revenue under the conditions laid down in Article L. 2333-54, unless opposed by the municipality in which…