Paragraph 1: Common provisions

In accordance with the procedures laid down by order of the minister responsible for the budget, municipalities that have instituted a tourist tax or flat-rate tourist tax shall notify the director general of public finance, before 15 September of the year preceding the year of application of the deliberation: 1° The start and end dates of the collection period; 2° The rates of the tourist tax or flat-rate tourist tax,…

The types of accommodation mentioned in III of article L. 2333-26 are: 1° Les palaces; 2° Les hôtels de tourisme; 3° Les résidences de tourisme; 4° Les meublés de tourisme; 5° Les villages de vacances; 6° Les chambres d’hôtes ; 7° Pitches in camper van parks and tourist car parks; 8° Campsites, caravan parks and any other outdoor accommodation; 9° Marinas. 10° Accommodation awaiting classification and unclassified accommodation that does…

The revenue generated by the tourist tax or the flat-rate tourist tax and the use of this revenue for actions designed to encourage tourism are shown in a statement attached to the administrative account.

The rates set for each category of accommodation do not include either the additional tax provided for in Article L. 2531-17 nor, when introduced, the additional departmental tax provided for in article L. 3333-1.

For the application of the provisions of II of Article L. 2333-34 and Article L. 2333-37 with regard to tourist tax and Article L. 2333-45 in the case of flat-rate tourist tax, taxpayers who have paid their tax assessment provisionally may apply to the municipality receiving the tax for a rebate, subject to production of:

For the application of the second paragraph of article L. 2333-38 in respect of the tourist tax and of article L. 2333-46 in the case of flat-rate tourist tax, the notice of compulsory taxation must include the following information: 1° The nature, category and precise location of each accommodation giving rise to compulsory taxation on the territory of the local authority concerned in respect of the tax year concerned; 2°…