Section 3: Local tax on outdoor advertising

A. – Subject to the provisions of Article L. 2333-10, the maximum rates referred to in B shall apply. B. – Subject to the provisions of articles L. 2333-12 and L. 2333-16, these maximum rates are, with effect from 1st January 2009, per square metre and per year: 1° For advertising and signs displayed using a non-digital process: 15 € in communes or public establishments for inter-communal cooperation whose population…

The municipality, the public establishment for inter-municipal cooperation with its own tax system or the Lyon metropolis may, by a deliberation taken before 1st July of the year preceding that of the taxation: – set all or part of the rates provided for by article L. 2333-9 at levels lower than the maximum rates; – in the case of municipalities with a population of less than 50,000 inhabitants belonging to…

At the end of the transitional period provided for in C of article L. 2333-16, the increase in the basic rate per square metre of a stand is limited to €5 compared with the previous year.

At the end of the transitional period provided for in C of article L. 2333-16, the maximum rates and the rates applied are increased each year in a proportion equal to the growth rate of the consumer price index excluding tobacco for the penultimate year. However, when the rates thus obtained are numbers with two decimal places, they are rounded to the nearest tenth of a euro, fractions of a…