Subsection 1: Tourist tax and flat-rate tourist tax

In the event of failure to declare, absence of or late payment of the flat-rate tourist tax, the mayor shall send the accommodation providers, hoteliers, owners and intermediaries mentioned in Article L. 2333-40 a formal notice by registered letter with acknowledgement of receipt. If the taxpayer fails to rectify the situation within thirty days of being notified of this formal notice, a reasoned notice of compulsory taxation is sent to…

Litigation relating to the flat-rate tourist tax is presented and judged in the same way as for registration duties, land registration tax, stamp duties, indirect taxes and taxes assimilated to these duties or contributions.