Section 3: Local tax on outdoor advertising

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L2333-6L2333-13L2333-14

Article L2333-6

French General Code of Local AuthoritiesIn force
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Updated 7 Nov 2023

Communities may, by deliberation of their municipal councils, taken before 1st July of the year preceding that of taxation, introduce a local tax on outdoor advertising levied on advertising media within the limits of their territory, under the conditions determined by this section.

An inter-communal cooperation body with its own tax system, competent in matters of roads, concerted development zones or economic activity zones of community interest, may decide to introduce a local tax on outdoor advertising in place of all or some of its member municipalities, before 1st July of the year preceding that of the taxation. This decision is taken following concordant deliberations by the deliberative body of the competent public establishment of inter-municipal cooperation and the municipal councils of the member communes, voting under the majority conditions required for the creation of the public establishment of inter-municipal cooperation and defined in II of article L. 5211-5 and after each renewal of the deliberative body of the public establishment of intercommunal cooperation. The public establishment for inter-municipal cooperation then takes the place of the member municipalities for all the deliberations provided for in this section.

Unless the deliberating body of the public establishment for inter-municipal cooperation and the municipal councils of the member communes take concordant decisions under the conditions provided for in the second paragraph, transfers of local tax on outdoor advertising carried out on all or part of the territory of a commune prior to 1 January 2012 continue to apply.

The metropolis of Lyon may decide to institute the local tax on outdoor advertising in place of all or part of the municipalities located within its perimeter, before 1st July of the year preceding that of taxation. This decision is taken following joint deliberations by the council of the Lyon metropolitan authority and the municipal councils of the municipalities concerned, under the majority conditions defined in II of article L. 5211-5, and after each renewal of the deliberative body of the metropolitan authority. The Lyon metropolis then takes the place of the municipalities that have given their agreement for all of the deliberations provided for in this section.

Once the commune, the public establishment for inter-communal cooperation with its own tax status or the metropole of Lyon levies the tax on an advertising medium or a pre-sign, no road toll or fee for occupying the public domain may be collected in respect of the same medium or the same pre-sign.

The procedures for implementing this section are specified, as necessary, by a decree in the Conseil d'Etat.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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