French General Tax Code
In forceMunicipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt from business property tax:
1° Up to 100%, live entertainment companies in the following categories:
a) national theatres;
b) other fixed theatres;
b bis) live performance venues, where the company carries out the activity of operator of performance venues arranged for public performances within the meaning of Article L. 7122-1 du code du travail. To benefit from the exemption, the establishment must have an average audience capacity of less than 1,500 seats;
c) theatrical tours and demountable theatres exclusively devoted to dramatic, lyrical or choreographic performances;
d) symphonic and other concerts, various orchestras and choirs;
e) puppet theatres, artistic cabarets, café-concerts, music halls and circuses excluding establishments where it is customary to consume during performances;
f) Musical and variety shows.
The exemption does not benefit companies giving performances mentioned in 2° of article 279 bis.
The deliberation may relate to one or more categories. Deliberations taken by the communes and their public establishments for inter-communal cooperation with their own tax status before the entry into force of law no. 99-198 of 18 March 1999 amending order no. 45-2339 du 13 octobre 1945 relative aux spectacles remain valid until rescinded or amended ;
2° (Repealed);
3° Up to a limit of 100%, cinematographic entertainment establishments that achieved fewer than 450,000 admissions during the year preceding the year of taxation;
3° bis Up to a limit of 100%, cinematographic entertainment establishments that have achieved a number of admissions of less than 450,000 during the year preceding that of the taxation and that benefit from an "art and experimental" classification in respect of the reference year;
4° Up to a limit of 33%, other cinematographic entertainment establishments.
The exemptions provided for in 3° and 4° do not apply to establishments specialising in the screening of films referred to in 3° of article 279 bis.
