French General Code of Local Authorities
In forceA progressive levy based on the proceeds of casino games governed by articles L. 321-1 et seq. of the Internal Security Code.
The base for this levy is determined as follows:
1° Gross gaming revenue, as defined in Article L. 2333-55-1 of this code, is reduced by a 25% allowance and, where applicable, the additional allowance mentioned in I of the article 34 de la loi de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) ;
2° Le produit net des jeux ainsi obtenu est réparti au prorata, d'une part, de la somme des éléments constitutifs du produit des jeux mentionnés aux 1° à 3° de l'article L. 2333-55-1, after application of the coefficient mentioned in the last paragraph of the same article, and, on the other hand, of the sum of the components of the gaming revenue mentioned in 4° and 5° of the said Article L. 2333-55-1.
The rate of the progressive levy applicable to each of the shares thus determined is set by decree, within the minimum and maximum limits of 6% and 83.5%.
