Subsection 1: Tourist tax and flat-rate tourist tax.

The rules relating to tourist tax and flat-rate tourist tax are set out in articles L. 2333-26 to L. 2333-31, L. 2333-34 to L. 2333-37, L. 2333-39 to L. 2333-41, L. 2333-43, L. 2333-44, L. 2333-46 and L. 2333-46-1 of the General Local Authorities Code.

Article L. 5211-21 of the Code général des collectivités territoriales sets out the rules governing tourist tax and flat-rate tourist tax for public inter-municipal cooperation bodies that are classified resorts.

The rules relating to the introduction, under the conditions set out in article L. 5211-21 of the General Local Authorities Code, of the tourist tax or the flat-rate tourist tax, by mixed associations comprising only local authorities or their own tax groupings, are set out inarticle L. 5722-6 of the General Local Authorities Code, reproduced below: “Art. L. 5722-6 of the General Code of Territorial Authorities. Mixed associations comprising only…