Section 2: Local tax on final consumption of electricity

I.-It is instituted for the benefit of the communes or, as the case may be, of the public establishments for inter-communal cooperation or of the départements which are substituted for them by virtue of their competence as organising authorities for the public distribution of electricity mentioned in article L. 2224-31, a communal share of the domestic tax on the final consumption of electricity mentioned in article 266 quinquies C of…