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Article L2333-41 of the French General Code of Local Authorities

I. – The rate of the flat-rate tourist tax is set, for each type and category of accommodation, per unit of accommodation capacity and per overnight stay. This rate is set by deliberation of the municipal council taken before 1st July of the year to be applicable from the following year. Where applicable, the resolution sets the start and end dates of the collection periods within the year. The rate…

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