Article 1566 of the French General Tax Code
November 7, 2023
The proceeds of the tax referred to in articles 1559 et 1560 is allocated to the communes in whose territory the gaming houses have their establishments. It is paid monthly, after deduction of a 5% deduction for assessment and collection costs. If the 5% deduction proves insufficient, it may be increased by ministerial order. The collection of the tax is compulsory in all communes. The communes are required to pay…
