Section 3: Departmental tax on companies operating ski-lift equipment

Companies operating ski-lift equipment may be subject in mountain areas to a departmental tax on gross revenue from the sale of transport tickets, the proceeds of which are paid into the departmental budget. The amount of the departmental tax is included in the price of the transport ticket and collected from the user. The basis of assessment for the departmental tax does not include the amount of the latter or…

The departmental tax is instituted by deliberation of the departmental council, which sets the rate within the limit of 2% of gross receipts from the sale of transport tickets. .

If the operation of ski lifts extends over several communes or several départements, the allocation of the tax base referred to in article L. 3333-4 is set, failing agreement between them, by the State representative under conditions set by decree in the Conseil d’Etat.

The annual proceeds of the departmental tax are allocated, subject to the provisions of the first paragraph of article L. 2333-52 : 1° To interventions promoting agricultural development in mountain areas; 2° To expenditure on equipment, services, promotion and training induced by the development of tourism in mountain areas and the needs of the various types of clientele as well as the improvement of rail and road access ; 3°…