Article L2333-97 of the French General Code of Local Authorities
I.-Municipalities may, by deliberation of the municipal council, institute a sweeping tax, the proceeds of which may not exceed the expenses incurred by sweeping the surface area of roads delivered to public traffic, as recorded in the last administrative account of the municipality. The tax is payable by owners of properties bordering roads open to public traffic on 1st January of the tax year. When the riparian property is governed…