French General Code of Local Authorities
In forceI. - Taxes and levies collected by way of assessment, on behalf of the Metropole de Lyon, are allocated monthly, in the amount of one twelfth of their total amount, as provided for in the budget for the current year, with the first payment being made before 31 January.
When the amount to be allocated cannot be determined as indicated above, the monthly allocations are made within the limit of one-twelfth of the amount of taxes and charges levied in respect of the previous year or, failing that, the amount of taxes and charges provided for in the budget for the previous year; the adjustment is made as soon as the amount of taxes and charges provided for in the budget for the current year is known.
During the course of the year, one or more twelfths may be paid in advance if the funds available to the Lyon metropolitan authority are temporarily insufficient. Additional allocations are authorised by order of the prefect on the proposal of the regional director of public finance.
Allocations may not have the effect of increasing the payments made during the calendar year to an amount greater than the taxes and charges for the financial year.
This I is applicable to the tax on commercial surfaces provided for in article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly traders and craftsmen.
Taxes or portions of taxes allocated to a common fund are excluded from the allocation schemes referred to in this I.
II. - (Repealed).
III. - The portion of the proceeds of the domestic consumption tax on energy products allocated to the metropolis of Lyon is paid monthly at the rate of one twelfth of the right to compensation under the conditions provided for in 1° and 2° of II of article 46 of law no. 2005-1719 of 30 December 2005 on finance for 2006.
