Subsection 3: Declaration of receipts from cinemas

At the end of each cinematographic week, operators of cinematographic entertainment establishments draw up a revenue declaration form based on a model approved by the Centre national du cinéma et de l'image animée (National Centre for Cinema and the Moving Image) or create a file in lieu thereof containing, for each of the establishment's active cinemas, for each cinematographic programme represented and for this programme as a whole, the following information:

1° The number and time of screenings for each day;

2° The number of spectators for each screening and for each day;

3° Proceeds from the sale of admission tickets for each screening and for each day plus, in the case of cinema access packages giving entitlement to multiple admissions, the sum declared for these admissions recorded at the reference price determined under the conditions set out in article L. 212-28;

4° Proceeds from the sale of admission tickets for the cinema week, by price category and, in the case of multiple-admission cinema packages, the amount declared for these admissions at the reference price determined in accordance with the conditions set out in article L. 212-28;

5° The title and number of the cinematographic licence or registration in the public cinema and audiovisual register of the cinematographic or audiovisual works or documents making up the cinematographic programme;

6° An indication of the original or dubbed French-language version of the main cinematographic or audiovisual work or document making up the cinematographic programme;

7° The company name of the distributors of the cinematographic or audiovisual works or documents;

8° The percentages and flat rates provided for in the contracts granting cinematographic representation rights;

9° The share due to the distributors of the cinematographic or audiovisual works or documents;

10° The prices charged per tariff category;

11° The amount corresponding to the tax due in application of article L. 115-1.

The performance of a work or a cinematographic or audiovisual document in different language versions during the same cinema week and in the same cinema hall gives rise to the drawing up of as many receipts declaration forms or the creation of as many files in lieu of receipts as there are versions.