Any municipality may, by resolution of the municipal council, establish a tax on waste received at a household and similar waste storage facility, subject to the general tax on polluting activities referred to in article 266 sexies of the Customs Code, or for the incineration of household waste, installed on its territory and not exclusively used for waste produced by the operator. The tax is payable by the operator of the facility on 1 January of the tax year.
The tax referred to in the first paragraph may be levied by municipalities on whose territory the installation or extension of a household or similar waste treatment centre is subsequent to 1 January 2006 or results from a prefectoral authorisation obtained prior to 1 July 2002, as well as those that have benefited, prior to 1 July 2002, from aid paid by the Agency for the Environment and Energy Management in favour of such an installation or extension in application of the articles 22-1 et 22-3 de la loi n° 75-633 du 15 juillet 1975 relative à l’élimination des déchets et à la récupération des matériaux.
In the case of a facility located on the territory of several communes, their municipal councils, by concordant deliberation, institute the tax and determine the terms and conditions for the distribution of its proceeds. The total amount of tax paid by the operator is capped at €1.5 per tonne entering the facility.