Paragraph 5: Collection, monitoring, penalties and disputes relating to the flat-rate tourist tax

I. – Lodgers, hoteliers, owners and intermediaries mentioned in Article L. 2333-40 are required to make a declaration to the town hall no later than one month before each collection period. This declaration shall include: 1° The nature of the accommodation; 2° The period of opening or letting; 3° The accommodation capacity of the establishment, determined in number of units in accordance with article L. 2333-41; 4° The address of…

I.-Failure to file the declaration provided for in I of article L. 2333-43 within the prescribed period will result in the application of a fine of up to €12,500 but not less than €750. Omissions or inaccuracies in the same declaration will result in the application of a fine of €150 per omission or inaccuracy, with the total fines applicable per declaration not to exceed €12,500. II.-Lodgers, hoteliers, owners and…

The amount of tax paid is checked by the municipality. The mayor and agents commissioned by him may verify the declarations produced by accommodation providers, hoteliers, owners and other intermediaries responsible for collecting the tax. To this end, he may ask any person responsible for collecting the tax to provide the relevant accounting documents.

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.