Section 6: Taxes specific to resorts

Les prélèvements opérés au profit de l’Etat, des communes, des établissements publics de coopération intercommunale, de la métropole de Lyon et des organismes sociaux et spécifiques aux jeux des casinos exploités en application des articles L. 321-1 et seq of the Internal Security Code are liquidated and paid monthly to a public accountant. The levies are settled for each gaming season, which runs from 1st November to 31st October of…

I. – Casinos governed by articles L. 321-1 et seq. of the code de la sécurité intérieure, holding a récépissé de déclaration d’entrepreneur de spectacles vivants valant licence, may benefit from a tax credit in respect of quality artistic events that they have directly organised or have contracted to organise in their name and on their behalf during the gaming season defined in article L. 2333-55-2. II. – The quality…

A progressive levy based on the proceeds of casino games governed by articles L. 321-1 et seq. of the Internal Security Code. The base for this levy is determined as follows: 1° Gross gaming revenue, as defined in Article L. 2333-55-1 of this code, is reduced by a 25% allowance and, where applicable, the additional allowance mentioned in I of the article 34 de la loi de finances rectificative pour…

I. – (Repealed) II. – (Repealed) III. – (Repealed) IV. – Proceeds from gaming carried out in casinos governed by Article L. 321-3 of the Internal Security Code, except where they are registered in Wallis and Futuna, are subject to the levies provided for in III of Article L. 136-7-1 of the Social Security Code and III of Article 18 and Article 19 of Ordinance No. 96-50 of 24 January…