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Article L422-13 of the French Tourism Code

Public establishments for inter-communal cooperation with their own tax authority that exercise competence for tourism or the public establishments mentioned in articles L. 5211-21 and L. 5722-6 that levy tourist tax or flat-rate tourist tax, as well as the metropolis of Lyon, may institute a direct levy on gross gaming revenue under the conditions set out in article L. 2333-54, unless the municipality in which a casino governed by articles…

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