French General Code of Local Authorities
In forceTax revenue in the operating section comprises:
a) The proceeds of taxes and duties whose basis of assessment is established and collection takes place in the forms provided for in the General Tax Code, namely:
1° The proceeds of the communal mining royalty;
2° Repealed;
3° The proceeds of the tax on shows, games and entertainment, as well as increases in the tax on shows, games and entertainment;
4° The proceeds of the additional tax on registration duties or the land registration tax on transfers for valuable consideration ;
5° The proceeds of the portion granted to the communes in some of the taxes and duties collected on behalf of the State in accordance with the General Tax Code, in particular in the tax for health protection and organisation of the meat market;
6° The proceeds of the flat-rate tax on electricity pylons.
b) The proceeds of taxes the collection of which is authorised by laws in the interest of the municipalities, in particular:
1° The share accruing to the municipality of the progressive deduction made by the State from the proceeds of gambling in casinos;
2° Repealed;
3° Until 31 December 1995, the proceeds of the tax on the use of public slaughterhouses.
