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Article L2333-55-2 of the French General Code of Local Authorities

Les prélèvements opérés au profit de l’Etat, des communes, des établissements publics de coopération intercommunale, de la métropole de Lyon et des organismes sociaux et spécifiques aux jeux des casinos exploités en application des articles L. 321-1 et seq of the Internal Security Code are liquidated and paid monthly to a public accountant. The levies are settled for each gaming season, which runs from 1st November to 31st October of…

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Article L2333-55-3 of the French General Code of Local Authorities

I. – Casinos governed by articles L. 321-1 et seq. of the code de la sécurité intérieure, holding a récépissé de déclaration d’entrepreneur de spectacles vivants valant licence, may benefit from a tax credit in respect of quality artistic events that they have directly organised or have contracted to organise in their name and on their behalf during the gaming season defined in article L. 2333-55-2. II. – The quality…

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Article L2333-56 of the French General Code of Local Authorities

A progressive levy based on the proceeds of casino games governed by articles L. 321-1 et seq. of the Internal Security Code. The base for this levy is determined as follows: 1° Gross gaming revenue, as defined in Article L. 2333-55-1 of this code, is reduced by a 25% allowance and, where applicable, the additional allowance mentioned in I of the article 34 de la loi de finances rectificative pour…

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Article L2333-57 of the French General Code of Local Authorities

I. – (Repealed) II. – (Repealed) III. – (Repealed) IV. – Proceeds from gaming carried out in casinos governed by Article L. 321-3 of the Internal Security Code, except where they are registered in Wallis and Futuna, are subject to the levies provided for in III of Article L. 136-7-1 of the Social Security Code and III of Article 18 and Article 19 of Ordinance No. 96-50 of 24 January…

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Article L2333-64 of the French General Code of Local Authorities

I. – Outside the Ile-de-France region, natural or legal persons, public or private, with the exception of non-profit-making foundations and associations recognised as being of public utility whose activity is of a social nature and intermediary associations, may be subject to a payment intended to finance mobility services when they employ at least eleven employees: 1° In a commune or urban community with a population of more than 10,000 or,…

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Article L2333-65 of the French General Code of Local Authorities

The basis of assessment for the payment intended to finance mobility services is made up of earned income as taken into account to determine the basis of assessment for health insurance contributions payable by employers and allocated to the financing of basic health insurance schemes. The payment is recovered under the same conditions and with the same guarantees as the said contributions.

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Article L2333-66 of the French General Code of Local Authorities

The payment intended to finance mobility services is instituted by deliberation of the town council or the competent body of the public establishment that organises at least one of the services mentioned in 1° of I of article L. 1231-1-1 of the Transport Code. The resolution must list the mobility services, whether in place or planned, that justify the rate of the payment.

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Article L2333-67 of the French General Code of Local Authorities

The rate of payment is set or modified by deliberation of the municipal council or the competent body of the public establishment which is the organising authority for mobility within the meaning of Article L. 1231-1 of the Transport Code within the limit of: – 0.55% of the salaries defined in article L. 2333-65 of this code when the population of the municipality or public establishment is between 10,000 and…

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Article L2333-68 of the French General Code of Local Authorities

Subject to the provisions of articles L. 2333-70 and L. 5722-7-1, the payment is allocated to the financing of investment and operating expenses for urban and non-urban public transport carried out within the territorial jurisdiction of the mobility organising authority and organised by this authority and other public transport services which, although not carried out entirely within the territorial jurisdiction of the mobility organising authority, contribute to serving the territory…

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Article L2333-69 of the French General Code of Local Authorities

I. – The employers referred to in article L. 2333-64 are required to make the payment provided for in said article to the bodies or services responsible for collecting social security contributions and family allowances in accordance with the rules for collection, litigation and penalties applicable to the various social security schemes. The aforementioned bodies or services shall deduct from the sums recovered a deduction for collection costs. II.-The State…

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