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Article L3333-1 of the French General Code of Local Authorities

The departmental council may institute an additional tax of 10% to the tourist tax or flat-rate tourist tax collected in the department by the communes referred to in article L. 2333-26 and by the public establishments for inter-municipal cooperation mentioned in 1° to 3° of I of article L. 5211-21, by decision of the deliberative body taken under the conditions provided for in Article L. 2333-26. The metropolis of Lyon…

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