Subsection 2: Local tax on companies operating ski-lift equipment.

Articles L. 2333-49 to L. 2333-53 of the Code général des collectivités territoriales set out the rules governing the imposition of a local tax on companies operating ski-lift equipment: “Art. L. 2333-49 of the General Local Authorities Code. In mountain areas, companies operating ski lifts may be subject to a municipal tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the municipal…

The rules relating to the municipal tax levied when ski lifts are operated by a public inter-municipal cooperation body are set out inarticle L. 5211-22 of the French General Local Authorities Code (Code général des collectivités territoriales ), which is reproduced below: “Art. L. 5211-22 du code général des collectivités territoriales. When ski lifts are operated by a public inter-municipal cooperation body, the municipal tax may be set up and…