The annual proceeds of the departmental tax are allocated, subject to the provisions of the first paragraph of article L. 2333-52 :
1° To interventions promoting agricultural development in mountain areas;
2° To expenditure on equipment, services, promotion and training induced by the development of tourism in mountain areas and the needs of the various types of clientele as well as the improvement of rail and road access ;
3° To expenditure on the development of local-initiative tourism in the mountains and activities that contribute to it;
4° To expenses incurred by local ski clubs for the technical training of their young members;
5° To the financing of actions to prevent accidents in the mountains carried out by organisations with competence in the field, and in particular by mountain rescue companies.