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French General Code of Local Authorities

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Article L2333-26 of the French General Code of Local Authorities

November 8, 2023

I. – Subject to Article L. 5211-21, a tourist tax or flat-rate tourist tax may be instituted by deliberation taken by the municipal council before 1 July of the year to be applicable from the following year: 1° Tourist communes and classified tourist resorts falling under the section 2 of Chapter III of Title III of Book I of the Tourism Code; 2° Coastal communes, within the meaning of article…

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Article L2333-27 of the French General Code of Local Authorities

November 8, 2023

I. – Subject to the application of article L. 133-7 of the Tourism Code, the proceeds of the tourist tax or flat-rate tourist tax are allocated to expenditure intended to encourage the tourist industry in the commune. II. – In municipalities that have instituted the tourist tax or flat-rate tourist tax for actions to protect and manage their natural areas, the proceeds of the tax may be allocated, subject to…

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Article L2333-30 of the French General Code of Local Authorities

November 8, 2023

The rate of tourist tax is set, for each type and category of accommodation, per person and per overnight stay. This rate is set by deliberation of the municipal council taken before 1st July of the year to be applicable from the following year. Where applicable, the resolution sets the start and end dates of the collection periods within the year. The tourist tax rate is set in accordance with…

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Article L2333-31 of the French General Code of Local Authorities

November 8, 2023

The following are exempt from the tourist tax: 1° Minors; 2° Holders of a seasonal employment contract employed in the municipality; 3° Persons benefiting from emergency accommodation or temporary rehousing; 4° Persons occupying premises where the rent is less than an amount determined by the municipal council. .

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Article L2333-33 of the French General Code of Local Authorities

November 8, 2023

The tourist tax is levied on the taxable persons defined in article L. 2333-29 by landlords, hoteliers, owners, other intermediaries when these persons receive the amount of rent due to them and professionals who, by electronic means, provide a reservation or rental service or put people in touch with each other with a view to rental and who act as payment intermediaries on behalf of non-professional renters. The tax is…

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Article L2333-34 of the French General Code of Local Authorities

November 8, 2023

I. – Lodgers, hoteliers, owners or intermediaries mentioned in Article L. 2333-33 pay, on the dates set by deliberation of the town council, under their responsibility, to the town’s assigning public accountant the amount of the tax calculated pursuant to articles L. 2333-29 to L. 2333-31. Professionals who, by electronic means, provide a booking or rental service or put people in touch with each other with a view to renting…

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Article L2333-34-1 of the French General Code of Local Authorities

November 8, 2023

I.-Failure to file the declaration provided for in III of article L. 2333-34 within the prescribed period will result in the application of a fine of up to €12,500 but not less than €750. Omissions or inaccuracies in the same declaration will result in the application of a fine of €150 per omission or inaccuracy, with the total fines applicable per declaration not to exceed €12,500. II.-Lodgers, hoteliers, owners, intermediaries…

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Article L2333-35 of the French General Code of Local Authorities

November 8, 2023

In the event of the stealthy departure of a taxpayer, the landlords, hoteliers, owners and intermediaries mentioned in article L. 2333-33 may only be exempted from liability if they have notified the mayor within eight days and lodged an application for exemption with him, addressed to the judge of the judicial court. The professionals mentioned in I and II of article L. 2333-34 may submit an application for exemption under…

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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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