Paragraph 1: General provisions.

I. – Subject to Article L. 5211-21, a tourist tax or flat-rate tourist tax may be instituted by deliberation taken by the municipal council before 1 July of the year to be applicable from the following year: 1° Tourist communes and classified tourist resorts falling under the section 2 of Chapter III of Title III of Book I of the Tourism Code; 2° Coastal communes, within the meaning of article…

I. – Subject to the application of article L. 133-7 of the Tourism Code, the proceeds of the tourist tax or flat-rate tourist tax are allocated to expenditure intended to encourage the tourist industry in the commune. II. – In municipalities that have instituted the tourist tax or flat-rate tourist tax for actions to protect and manage their natural areas, the proceeds of the tax may be allocated, subject to…

The period for collecting the tourist tax and the flat-rate tourist tax is set by the deliberation provided for in article L. 2333-26.