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French General Code of Local Authorities

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Article L2333-46 of the French General Code of Local Authorities

November 8, 2023

In the event of failure to declare, absence of or late payment of the flat-rate tourist tax, the mayor shall send the accommodation providers, hoteliers, owners and intermediaries mentioned in Article L. 2333-40 a formal notice by registered letter with acknowledgement of receipt. If the taxpayer fails to rectify the situation within thirty days of being notified of this formal notice, a reasoned notice of compulsory taxation is sent to…

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Article L2333-49 of the French General Code of Local Authorities

November 8, 2023

Companies operating ski-lift equipment may be subject in mountain areas to a municipal tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the municipal budget. The amount of the tax is included in the price of the transport ticket and collected from the user. The tax base does not include either the amount of the latter or that of the departmental tax…

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Article L2333-51 of the French General Code of Local Authorities

November 8, 2023

If the operation of ski lifts extends over several communes or several départements, the allocation of the tax base referred to in article L. 2333-49 between the said communes or the said départements is fixed, in the absence of agreement between them, by the representative of the State under conditions laid down by decree in the Conseil d’Etat.

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Article L2333-52 of the French General Code of Local Authorities

November 8, 2023

The communes or public establishments for inter-communal cooperation which, on 31 December 1983, collected the special tax on gross receipts from the sale of transport tickets by companies operating ski-lift equipment on the basis of a rate higher than 3% are allocated by the département, when the latter collects the tax referred to in article L. 3333-4, an allocation equal to the difference between the proceeds of the tax at…

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Article L2333-53 of the French General Code of Local Authorities

November 8, 2023

The annual proceeds of the municipal tax are allocated, subject to the provisions of the first paragraph of article L. 2333-52 : 1° A des interventions favorisant le développement agricole et forestier en montagne ; 2° Aux dépenses d’équipement, de services, de promotion et de formation induites par le développement du tourisme en montagne et les besoins des divers types de clientèle ainsi qu’à l’amélioration des accès ferroviaires et routiers…

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Article L2333-54 of the French General Code of Local Authorities

November 8, 2023

In municipalities that carry out actions to promote tourism, the municipal council may institute a levy on the gross gaming revenue in casinos. The maximum rate of levies operated by municipalities on the gross gaming revenue in casinos governed by the articles L. 321-1 et seq. of the Internal Security Code under the terms of the specifications of these establishments must not, under any circumstances, exceed 15%. These levies apply…

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Article L2333-55 of the French General Code of Local Authorities

November 8, 2023

It is paid to each municipality with a casino governed by articles L. 321-1 et seq. of the Internal Security Code, or to each public establishment when it is delegating the public service delegation of the casino, 10% of the deduction made by the State on the gross gaming revenue achieved by the establishment. The amount of this payment may not, however, have the effect of increasing by more than…

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Article L2333-55-1 of the French General Code of Local Authorities

November 8, 2023

The deductions made by the State, municipalities, public establishments for inter-municipal cooperation, the Lyon metropolitan area and social organisations from the games operated by casinos are made from the gross gaming revenue. Gross gaming revenue is made up of: 1° For counter games operated in non-electronic form, by the difference between the cumulative amount of the initial advance and any additional advances and the amount of cash on hand recorded…

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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396

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75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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