I: Distribution of resources

I. - The communes shall collect, under the conditions determined by this chapter:

1° Property tax on built-up properties, provided for in Articles 1380 and 1381 ;

2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;

3° La taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale, prévue à l'article 1407 ;

4° La cotisation foncière des entreprises, prévues à l'article 1447 ;

5° (Repealed);

6° La redevance des mines, prévue à l'article 1519 ;

7° L'imposition forfaitaire sur les pylônes, prévue à article 1519 A ;

8° La taxe annuelle sur les installations de production d'électricité utilisant l'énergie mécanique du vent situées dans les eaux intérieures, la mer territoriale ou la zone économique exclusive, prévue à l'article 1519 B, dans les conditions prévues à l'article 1519 C ;

9° Une fraction de la composante de l'imposition forfaitaire sur les entreprises de réseaux relative aux installations de production d'électricité utilisant l'énergie mécanique du vent et aux installations de production d'électricité utilisant l'énergie mécanique hydraulique des courants situées dans les eaux intérieures ou dans la mer territoriale, prévue à l'article 1519 D. For the latter, the product is attached to the territory where the point of connection to the public electricity distribution or transport network is installed.

For the flat-rate tax on network companies relating to electricity production facilities using mechanical wind energy, this fraction is equal to 20%. For the flat-rate tax on network companies relating to electricity production facilities using hydraulic mechanical current energy, this fraction is set at 50%;

10° Half of the component of the flat-rate tax on network companies relating to nuclear or fossil-fired electricity production facilities, provided for in article 1519 E;

11° Half of the component of the flat-rate tax on network companies relating to photovoltaic or hydroelectric power generation plants, provided for in article 1519 F. The proceeds of this component of the flat-rate tax on network companies relating to the hydroelectric facilities mentioned in the first paragraph of article 1475 is apportioned according to the rental values of these structures in accordance with the rules laid down by this same article;

12° The component of the flat-rate tax on network companies relating to electrical transformers, provided for in article 1519 G;

13° Two-thirds of the component of the flat-rate tax on network companies relating to radio stations, under the conditions provided for in l'article 1519 H ;

13° bis The component of the flat-rate tax on network companies relating to liquefied natural gas installations and compressor stations in the natural gas transport network, half of the component of this tax relating to underground natural gas storage and half of the component relating to pipelines for transporting natural gas and other hydrocarbons, provided for in article 1519 HA ;

14° La taxe additionnelle à la taxe foncière sur les propriétés non bâties, prévues à l'article 1519 I ;

15° A fraction equal to 60% of the component of the flat-rate tax on network companies relating to geothermal electricity production facilities, provided for in Article 1519 HB. For the latter, the product is attached to the territory where the point of connection to the public electricity distribution or transport network is installed;

16° The development tax under the conditions provided for in 1° of I of Article 1635 quater A. Upon concordant deliberations, taken under the conditions provided for in VI of Article 1639 A bis, of the deliberating body of the public establishment for inter-municipal cooperation and of the municipal council of the interested member commune, the commune may transfer all or part of the tax to the public establishment for inter-municipal cooperation or to the groupings of communities of which it is a member, taking into account the burden of public facilities falling, on the territory of this commune, within its competence.

II. - They may institute the following taxes:

1° The tax for the removal of household waste, under the conditions provided for in Article 1520 ;

2° (Repealed)

3° La taxe sur la cession à titre onéreux de terrains devenus constructibles, prévue à l'article 1529, and the tax on commercial wasteland, provided for in Article 1530;

4° La taxe pour la gestion des milieux aquatiques et la prévention des inondations prévue à article 1530 bis;

5° La taxe d'aménagement dans les conditions prévues au 2° du I de l'article 1635 quater A. Upon concurring deliberations, taken under the conditions provided for in VI of Article 1639 A bis, of the deliberating body of the public establishment for inter-municipal cooperation and of the municipal council of the member municipality concerned, the municipality may repay all or part of the tax to the public establishment for inter-municipal cooperation or to the groupings of communities of which it is a member, taking into account the burden of public facilities falling, on the territory of this municipality, within its jurisdiction.