CHAPTER III : Taxes, fees or payments not provided for in the General Tax Code

I.-It is instituted for the benefit of the communes or, as the case may be, of the public establishments for inter-communal cooperation or of the départements which are substituted for them by virtue of their competence as organising authorities for the public distribution of electricity mentioned in article L. 2224-31, a communal share of the domestic tax on the final consumption of electricity mentioned in article 266 quinquies C of the customs code.
II.For the year 2023, the amount of the communal share collected by the communes, public establishments for inter-communal cooperation or the départements is equal to the product of the communal tax on final electricity consumption mentioned in the present article, as it stands on 31 December 2021, collected for the year 2022, increased by 1.5% or by 1% for the syndicates mentioned in article L. 5212-24, as well as the change, between 2020 and 2021, in the consumer price index excluding tobacco. For local authorities that did not apply the maximum single multiplying coefficient, this amount is multiplied by the ratio between this coefficient and the coefficient applied in 2022. From 2024, the amount of the municipal share is equal to the amount received for the previous year, increased by the change in the consumer price index (excluding tobacco) between that year and the previous year, and multiplied by the ratio between the following two terms:

1° The quantity of electricity supplied on the territory of the municipality, the public establishment for inter-municipal cooperation, the département or the Lyon metropolitan area, as appropriate, for the penultimate year;
2° The quantity of electricity supplied on the territory of the municipality, the public establishment for inter-municipal cooperation, the département or the Lyon metropolitan area, as appropriate, for the penultimate year 2° The quantity of electricity supplied on the territory of the municipality, the public establishment for inter-municipal cooperation, the department or the metropolis of Lyon, as the case may be, in respect of the penultimate year. The procedures for applying this article, in particular the conditions under which the quantities of electricity supplied to the territories mentioned in 1° and 2° are recorded, are specified by decree.
III. IV -In the event of a merger of public establishments for inter-municipal cooperation, the communal share allocated to the new public establishment for inter-municipal cooperation for the first year in which its creation takes effect for tax purposes is equal to the sum of the shares that would have been allocated, for that same year, to the pre-existing public establishments for inter-municipal cooperation
. V.-In the event of an individual member of a public establishment for inter-municipal cooperation joining or withdrawing, the quantity of electricity supplied or consumed referred to in 1° and 2° of II is, depending on the case, increased or decreased by that recorded on the territory of this member.