A: Household waste collection tax

I. – Municipalities that provide at least household waste collection may institute a tax intended to provide for the expenses of the household waste collection and treatment service and the waste mentioned in Article L. 2224-14 of the General Local Authorities Code, as well as expenditure directly linked to the definition and assessments of the local programme for the prevention of household and similar waste mentioned in article L. 541-15-1…

I. – The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military employees referred to in article 1523. Properties exempt from property tax on built-up properties pursuant to I of article 1382 E. II. – The following are exempt: Factories, Locations of a non-industrial or commercial…

I. – The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388. The tax base for dwellings occupied by civil servants and civilian or military employees referred to in article 1523 is equal to their rental value determined under the conditions provided for in article 1494 and reduced by 50%. II. – The communes and their public…

I. – The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the tax, based on the quantity and possibly the nature of the waste produced, expressed in volume, weight and number of collections. The incentive-based share is in addition to a fixed share determined in accordance with the terms set…

The tax is imposed in the name of the owners or usufructuaries and payable against them and their principal tenants (1). Civil or military civil servants and employees housed in buildings belonging to the State, the départements, the commune or a public, scientific, educational or assistance establishment, and exempt from property tax on built properties, are taxable by name. The same applies to the occupants of temporary buildings erected pursuant…

In the event of a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for property tax.

In communes with a total population not exceeding 5,000 inhabitants, the deliberations of the municipal councils relating to the tax for the removal of household waste may provide that the total revenue from this tax will be distributed among the owners of taxable buildings according to an indexed scale taking into account the actual rental value of these buildings and the conditions of their occupation. An order of the Ministers…

Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.