The terms and conditions for the application of V of article 1478 of the General Tax Code, cited in article L. 422-1, relating to the business tax payable by operators of seasonal tourist hotels, are defined in the second paragraph of article 310 HS of appendix II to this code.
The terms and conditions for the application of article 1459 of the General Tax Code, cited in article L. 422-2, relating to the exemption from business tax applicable to persons who let furnished premises classified under the conditions of article L. 324-1 or rural gîtes, are defined in article 322 FA of appendix III to this code.
The rules governing tourist tax and flat-rate tourist tax are set out in articles R. 2333-43 to R. 2333-58 of the General Local Authorities Code.
Article R. 5211-6 of the Code général des collectivités territoriales sets out the rules for the taxe de séjour or taxe de séjour forfaitaire introduced by a public establishment for inter-municipal cooperation.
The rules governing the liability of companies operating ski-lift equipment are set out in Articles R. 2333-70 to R. 2333-73 of the General Local Authorities Code, which are reproduced below: “Art. R. 2333-70 of the Code général des collectivités territoriales. Companies operating ski lifts in mountain areas that are subject to the municipal tax provided for in article L. 2333-49 must send the mayors of the municipalities in which the…
The rules governing direct levies on casino gaming revenue are set out in Articles D. 2333-74 and D. 2333-76 to R. 2333-82-1 of the French General Local Authorities Code, which are reproduced below: “Art. D. 2333-74 of the General Local Authorities Code. The rate of the progressive levy applied to gross gaming revenue in casinos governed by article L. 321-1 of the French Internal Security Code is as follows :…
The rules relating to the departmental tax on companies operating ski-lift equipment are set out in Articles R. 3333-2 and R. 3333-3 of the General Local Authorities Code, which are reproduced below: “Art. R. 3333-2 of the General Local Authorities Code. Deliberations instituting the departmental tax on companies operating ski-lift equipment are only enforceable against the municipalities concerned after each of them has been notified. The rules relating to the…
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