References made by the provisions of this book applicable in Saint-Pierre-et-Miquelon to provisions that do not apply there are replaced by references to provisions with the same purpose applicable locally.
Articles L. 412-2, L. 422-3, L. 422-4 and L. 422-11 are applicable to Mayotte, subject to the conditions set out below. For the application of article L. 422-3,article L. 2333-34 of the General Local Authorities Code does not apply to Mayotte.
The rules relating to taxes, fees or payments not provided for in the General Tax Code are set out in I of article L. 2574-10 of the General Local Authorities Code.
The rules relating to persons liable for tourist tax in the communes of Mayotte are set out in II of article L. 2574-10 of the General Local Authorities Code.
The rules governing the rates for tourist tax and flat-rate tourist tax in Mayotte are set out in III of article L. 2574-10 of the General Local Authorities Code.
References made by the provisions of this book applicable in Mayotte to provisions that do not apply there are replaced by references to provisions with the same purpose applicable locally.
The departmental services of the public works and agriculture administrations are, for the implementation of tourism development policy, placed at the disposal of the minister responsible for tourism, where necessary.
The Minister for Tourism has the regional directorates for business, competition, consumer affairs, labour and employment as decentralised departments.
The rules of Section 2 of Chapter I of Title II of Book II of Part Two of the General Local Authorities Code concerning local authorities with legal personality and financial autonomy are applicable to tourist offices constituted in the form of a public industrial and commercial establishment mentioned in the second paragraph of Article L. 133-2, subject to the provisions of this sub-section.
In resorts whose facilities and operation have been the subject of concessions granted by the municipality or municipalities concerned, the creation of a tourist office in the form of a public industrial and commercial establishment may not affect the stipulations of the contracts in force.
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75001, Paris France
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