Article L213-10 of the French Cinema and Moving Image Code
The basis for the proportional contribution is determined by the proceeds from the sale of admissions or, in the case of a cinema access package giving entitlement to multiple admissions, the sums corresponding to the reference price per seat determined under the conditions set out in articles L. 212-28 to L. 212-30, excluding the tax instituted in article L. 115-1. It is expressed, as is the resulting proportional share for…