Subsection 5: Tax on seasonal self-employed business activities.

The rules relating to the tax on seasonal self-employed business activities are set out in articles L. 2333-88 to L. 2333-90 of the General Local Authorities Code, which are reproduced below: “Art. L. 2333-88 of the General Local Authorities Code. Any municipality may, by resolution of the municipal council, institute a tax on unsalaried seasonal commercial activities. The tax is payable by the operator of the site or vehicle where…