Subsection 3: Payment and collection of the local tax on outdoor advertising

The tax is paid by the operator of the medium or, failing that, by the owner or, failing that, by the person in whose interest the medium was created. When the medium is created after 1st January, the tax is due from the first day of the month following that in which the medium was created. Where the support is withdrawn during the year, the tax is not due for…

The tax is payable, on the basis of a receipt drawn up on the basis of a declaration by the operator of the advertising medium, to the commune, the public establishment for inter-communal cooperation with its own tax system or the metropolis of Lyon cited in article L. 2333-6. The declaration must be made within two months of the installation, replacement or removal of any advertising medium. A declaration must…