Article L5211-21 of the French General Code of Local Authorities
I. – The tourist tax referred to in Articles L. 2333-29 to L. 2333-39 or the flat-rate tourist tax referred to in articles L. 2333-40 to L. 2333-47 may be instituted by decision of the deliberative body under the conditions provided for in article L. 2333-26 by: 1° Groupings of tourist communes and classified tourist resorts falling under Section 2 of Chapter IV of Title III of Book I of…