Section 1: Tax on admission prices to screenings organised by cinema operators

The proceeds of a tax based on admission prices to screenings organised by operators of cinematographic establishments located in mainland France or in overseas departments, regardless of the method of fixation or transmission and the nature of the medium of the cinematographic or audiovisual works or documents shown there, are allocated to the Centre national du cinéma et de l’image animée. The exhibitors and performances concerned are those subject to…

The tax is calculated by applying a rate of 10.72% to the price of tickets for screenings organised by operators of cinematographic entertainment establishments. This rate is multiplied by 1.5 in the event of the showing of cinematographic or audiovisual works or documents of a pornographic nature or inciting to violence appearing on the list mentioned in the fourth paragraph of Article L. 311-2.

The tax is payable on a monthly basis per cinema, for the cinema weeks completed during the month in question and during which at least two screenings were organised. However, for the months of December and January, the tax is due until 31 December and from 1 January respectively. The tax is not due if the monthly amount per cinema is less than €80. The amount of the tax may…

For each cinema, the taxpayer fills in a declaration in accordance with the model approved by the Centre national du cinéma et de l’image animée and containing the information required to determine the tax base and to collect the tax. The declaration is filed with the Centre national du cinéma et de l’image animée in a single copy before the 25th of the month following that in which the taxable…

Taxpayers pay the amount of the tax to the accounting agent of the Centre national du cinéma et de l’image animée when they submit their tax return.