French Tourism Code
In forceThe rules governing direct levies on casino gaming revenue are set out in Articles D. 2333-74 and D. 2333-76 to R. 2333-82-1 of the French General Local Authorities Code, which are reproduced below:
"Art. D. 2333-74 of the General Local Authorities Code.
The rate of the progressive levy applied to gross gaming revenue in casinos governed by article L. 321-1 of the French Internal Security Code is as follows :
6% up to 100,000 euros.
16% from €100,001 to €200,000
25% from €200,001 to €500,000.
37% from 500,001 euros to 1,000,000 euros.
47% from €1,000,001 to €1,500,000.
58% from €1,500,001 to €4,700,000.
63.3% from €4,700,001 to €7,800,000.
67.6% from €7,800,001 to €11,000,000.
72% from €11,000,001 to €14,000,000.
83.5% above €14,000,000.
This tariff applies to casinos governed by Article L. 321-3 of the French Internal Security Code. "
"Art. D. 2333-76 of the Code général des collectivités territoriales.
The investment works mentioned in article L. 2333-57, intended to improve tourist facilities, are intended to increase the attractiveness of the establishment or of the municipality in which the establishment is located or of the municipalities included within the perimeter of the section in which the casino operates, through embellishments, extensions, or improvements to existing facilities, or through the creation of new facilities, but they may not, under any circumstances, be intended to provide for the simple maintenance of these facilities.
When they are allocated to the equipment of the casino, its annexes or its surroundings, they may only be used to meet safety standards if they also fulfil the purpose defined above. "
"Art. D. 2333-77 of the General Local Authorities Code.
Casinos open a special account in their accounts to record the transactions mentioned in article D. 2333-76.
The account shows, on the one hand, the sums corresponding to half of the additional revenue generated for the casinos by the application of the new scale and, on the other hand, the amount of the sums spent on carrying out investment work.
Each fortnight, when the deduction from gross gaming revenue is settled, the casino credits this account with the amount of the sums to be allocated in accordance with Article L. 2333-57. "
"Art. D. 2333-78 of the General Code of Local Authorities.
The procedures for using the sums credited to the account provided for in article D. 2333-77 are defined by the specifications drawn up and approved under the conditions determined by article 2 of the law of 15 June 1907 regulating gambling in the circles and casinos of seaside, spa and health resorts, or by an amendment to the specifications in force. "
"Art. D. 2333-79 of the General Local Authorities Code.
Within three months of the end of each gaming season, the concessionaire sends the regional or departmental director of public finance or the departmental or, where applicable, regional director of public finance within whose jurisdiction its establishment is located a statement of the account provided for in Article D. 2333-77. This statement must be supported by documentary evidence of the related expenditure.
With the exception of items subject to controls exercised pursuant to Article L. 55 of the Book of Tax Procedures, the accounting officer of the Directorate General of Public Finances verifies the calculation of the amount of additional revenue provided for in Article L. 2333-57 of this Code, as well as the reality of expenditure, and ensures that the nature of the work carried out complies with the specifications or programme approved by the Prefect of the département in which the casino is located.
A report on this verification is sent to the mayors of the municipalities concerned and to the Prefect.
In the event of an adjustment to the basis of assessment for the levies referred to in article L. 2333-55-2 of this code, the accounting officer of the Directorate General of Public Finances will adjust the amount of additional revenue referred to above.
This rectification is the subject of a supplementary report sent to the mayors of the municipalities concerned and to the Prefect. The concessionaire will be notified of the adjustment for accounting purposes. "
"Art. D. 2333-80 of the General Local Authorities Code.
If at the end of a period of one year, after the deadline given to the concessionaire by the specifications or by the prefectoral order, to carry out the investment works provided for in article D. 2333-76, the concessionaire cannot prove that it has fulfilled its obligations, the funds that have not been used or whose use does not comply with the specifications or the programme drawn up by the prefect are deposited with the Treasury, pending their use. "
"Art. D. 2333-81 of the General Local Authorities Code.
When, for any reason whatsoever, a concessionaire ceases to operate games in a casino, the sums remaining in the provision account and the sums that may have been deposited in the Treasury are paid to the municipality where the casino operates or to the municipalities all or part of whose territory is included within the perimeter of the resort. The distribution is then made by the Prefect.
The sums paid to the communes under this article are used under the same conditions as the tourist tax. "
"Art. D. 2333-82 of the General Local Authorities Code.
The sums allocated to the investment work defined in article D. 2333-76 may be paid in the form of capital grants to the public authority or private body carrying out the work or be used to service the annual instalments of loans taken out to finance the work.
In the latter case, the loan repayment schedule is appended to the casino specifications or to the amendment to the specifications in force.
The municipality may only guarantee these loans if they are used to finance investments in municipal property or in property of which the municipality becomes the obligatory owner under the terms of definitive commitments.
In addition, the annual instalment of the loan may not exceed three quarters of the sums credited to the provisions account provided for in the first paragraph of article D. 2333-77, in respect of the season immediately preceding the opening of the loan. "
"Art. R. 2333-82-1 of the General Local Authorities Code.
The actual operating revenue referred to in article L. 2333-55 refers to all operating revenue recorded in the administrative account for the last financial year for which the accounts have been closed and which constitute actual movements. They include actual revenue from the following categories of accounts:
-income from services, property and miscellaneous sales ;
-taxes and duties
-grants and contributions
-other operating income
-financial income
-exceptional income. "
