French General Code of Local Authorities
In forceThis tax is levied on the following fixed advertising media defined in article L. 581-3 of the Environment Code, visible from any road open to public traffic, within the meaning of article R. 581-1 of the same code, with the exception of those located inside premises within the meaning of article L. 581-2 of the said code:
- advertising devices within the meaning of 1° of article L. 581-3 of the Environment Code;
- signs;
- pre-signs, including those covered by the second and third paragraphs of Article L. 581-19 of the Environment Code.
It is based on the exploited surface area, excluding framing, of the support;
The following are exempt:
- supports exclusively dedicated to the display of advertising for non-commercial purposes or concerning shows;
- supports or parts of supports prescribed by a legal or regulatory provision or imposed by an agreement signed with the State;
- supports relating to the location of regulated professions;
- supports exclusively intended for directional signage affixed to a building or installed on a plot of land and relating to an activity that is carried out there or a service that is offered there;
- supports or parts of supports dedicated to the timetables or means of payment for the activity, or its rates, provided, in the latter case, that the cumulative surface area of the supports or parts of supports concerned is less than or equal to one square metre.
- unless otherwise decided by the deliberative body of the commune, the public establishment for inter-communal cooperation with its own tax system or the Lyon metropolis, signs affixed to a building or installed on a plot of land, including outbuildings, and relating to an activity carried on there, if the sum of their surface areas is less than or equal to 7 square metres.
