French General Tax Code
In forceThe proceeds of the tax referred to in articles 1559 et 1560 is allocated to the communes in whose territory the gaming houses have their establishments. It is paid monthly, after deduction of a 5% deduction for assessment and collection costs. If the 5% deduction proves insufficient, it may be increased by ministerial order.
The collection of the tax is compulsory in all communes.
The communes are required to pay to the social action centres a fraction of the proceeds of the tax at least equal to one-third of the sums collected.
However, the municipal council may, after receiving the opinion of the administrative commission, reduce the amount of the aforementioned minimum allocation in the event that the payments made in the course of a year prove to exceed the actual needs of the establishment.
When an establishment is located on the territory of several municipalities, the tax is levied according to the rate applicable in the municipality with the highest tax burden and the proceeds are distributed between the municipalities concerned either in proportion to their respective populations according to the latest census, or according to the surface areas occupied by the establishment in question in the neighbouring municipalities.
Deliberations by the municipal councils concerned determine the distribution criterion to be adopted. In the event of disagreement, the proceeds of the tax are apportioned in proportion to the populations of the aforementioned communes.
