Article L134-6 of the French Tourism Code
The Tourist Office budget includes the following income in particular: 1° Subsidies ; 2° Specific subscriptions and offers of assistance ; 3° donations and legacies 4° The taxe de séjour or taxe de séjour forfaitaire defined in article L. 2333-26 of the Code général des collectivités territoriales, if it is levied on the territory of the groupement de communes or within the perimeter of a metropolis or the Lyon metropolis;…