Subsection 1: Basis for the local tax on outdoor advertising

This tax is levied on the following fixed advertising media defined in article L. 581-3 of the Environment Code, visible from any road open to public traffic, within the meaning of article R. 581-1 of the same code, with the exception of those located inside premises within the meaning of article L. 581-2 of the said code: – advertising devices within the meaning of 1° of article L. 581-3 of…

The communes, public establishments for inter-communal cooperation with their own tax status and the Lyon metropolitan area may, by deliberation taken before 1 July of the year preceding that of taxation and relating to one or more of these categories, totally exempt or allow a 50% reduction: – signs, other than those fixed to the ground, if the sum of their surface areas is less than or equal to 12…