Section 14: Tax on waste received at a household and similar waste storage facility or a household waste incinerator

Any municipality may, by resolution of the municipal council, establish a tax on waste received at a household and similar waste storage facility, subject to the general tax on polluting activities referred to in article 266 sexies of the Customs Code, or for the incineration of household waste, installed on its territory and not exclusively used for waste produced by the operator. The tax is payable by the operator of…

The tax is based on the tonnage of waste received at the facility.

A decision by the municipal council, taken before 15 October of the year preceding the year of taxation, sets the rate of the tax, capped at 1.5 euros (1) per tonne entering the facility.

I. – The tax is established and collected by the municipal administration on the basis of an annual declaration submitted by the taxpayer. II. – The taxpayers mentioned liquidate and pay the tax due for a calendar year on an annual declaration. This declaration is sent to the municipality that introduced it no later than 10 April of the year following the year during which the chargeable event occurred. It…

If the facility referred to in article L. 2333-92 is located less than 500 metres from the territory of one or more communes bordering on the commune establishing the tax, the deliberation provided for in article L. 2333-94 must provide for the distribution of the proceeds. The municipality on whose territory the facility is located may not collect less than 50% of the proceeds. Where the facility is located on…