Subsection 3: Local tax on companies operating ski-lift equipment.

Companies operating ski lift equipment subject in mountain areas to the municipal tax provided for in article L. 2333-49 send to the mayors of the communes in which the operation is located, before the twenty-fifth day of the first month of each quarter of the calendar year, a declaration stating the gross receipts from the sale of transport tickets during the previous quarter with a view to the settlement of…

Payment is made by the mayor by applying the rate set by the municipal council for the tax and the tax base due to the municipality under the conditions of article R. 2333-73. It gives rise to the issue of a revenue order addressed to the municipal collector.

The company is required to pay the tax for which it is liable to the municipal collector within ten days of receiving notification of the sums for which it is liable. Any delay in payment of the tax gives rise to the application of compensation equal, for the first month, to 3% of the amount of the sums whose payment has been deferred and, for each of the following months,…

In application of article L. 2333-51, when the operation of ski lifts extends over several communes, the tax is collected on the basis of an agreement fixing the distribution of its base, concluded between all the communes on whose territory the ski lift equipment is located. In the event of disagreement between the communes, the prefect or, where the communes are located in different départements, the prefects of the départements…