Paragraph 3: Collection, control, penalties and litigation relating to tourist tax

The tourist tax is levied on the taxable persons defined in article L. 2333-29 by landlords, hoteliers, owners, other intermediaries when these persons receive the amount of rent due to them and professionals who, by electronic means, provide a reservation or rental service or put people in touch with each other with a view to rental and who act as payment intermediaries on behalf of non-professional renters. The tax is…

I. – Lodgers, hoteliers, owners or intermediaries mentioned in Article L. 2333-33 pay, on the dates set by deliberation of the town council, under their responsibility, to the town’s assigning public accountant the amount of the tax calculated pursuant to articles L. 2333-29 to L. 2333-31. Professionals who, by electronic means, provide a booking or rental service or put people in touch with each other with a view to renting…

I.-Failure to file the declaration provided for in III of article L. 2333-34 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, intermediaries…

In the event of the stealthy departure of a taxpayer, the landlords, hoteliers, owners and intermediaries mentioned in article L. 2333-33 may only be exempted from liability if they have notified the mayor within eight days and lodged an application for exemption with him, addressed to the judge of the judicial court. The professionals mentioned in I and II of article L. 2333-34 may submit an application for exemption under…

The amount of contributions paid is checked by the municipality. The mayor and the agents commissioned by him may verify the declarations produced by the accommodation providers, hoteliers, owners and intermediaries mentioned in article L. 2333-33. To this end, they may request any person mentioned in the first paragraph of this article to provide them with the relevant accounting documents.

In the event of failure to declare, absence of or delay in payment of the tax collected, the mayor sends formal notice by registered letter with acknowledgement of receipt to the landlords, hoteliers, owners, intermediaries and professionals mentioned in I and II of article L. 2333-34. Failing regularisation within thirty days of notification of this formal notice, a reasoned notice of ex officio taxation is sent to the defaulting declarant…

Litigation relating to tourist tax is presented and judged in the same way as for registration duties, land registration tax, stamp duty, indirect taxes and taxes assimilated to these duties or contributions.