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Article L3333-5 of the French General Code of Local Authorities

The departmental tax is instituted by deliberation of the departmental council, which sets the rate within the limit of 2% of gross receipts from the sale of transport tickets.

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Original in French 🇫🇷
Article L3333-5

La taxe départementale est instituée par délibération du conseil départemental qui en fixe le taux dans la limite de 2 % des recettes brutes provenant de la vente des titres de transport.

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