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Article LO1114-2 of the French General Code of Local Authorities

Within the meaning of article 72-2 of the Constitution, the local authorities’ own resources are made up of the proceeds of taxes of all kinds for which the law authorises them to set the base, rate or tariff, or for which it determines, for each local authority, the rate or a local share of the base, fees for services rendered, proceeds from the domain, town planning contributions, financial proceeds and gifts and bequests.

For the category of communes, own resources are increased by the amount of those mentioned in the first paragraph that benefit public establishments of inter-communal cooperation.

Original in French 🇫🇷
Article LO1114-2

Au sens de l’article 72-2 de la Constitution, les ressources propres des collectivités territoriales sont constituées du produit des impositions de toutes natures dont la loi les autorise à fixer l’assiette, le taux ou le tarif, ou dont elle détermine, par collectivité, le taux ou une part locale d’assiette, des redevances pour services rendus, des produits du domaine, des participations d’urbanisme, des produits financiers et des dons et legs.

Pour la catégorie des communes, les ressources propres sont augmentées du montant de celles qui, mentionnées au premier alinéa, bénéficient aux établissements publics de coopération intercommunale.

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