French General Code of Local Authorities
In forceI. - The tourist tax referred to in Articles L. 2333-29 to L. 2333-39 or the flat-rate tourist tax referred to in articles L. 2333-40 to L. 2333-47 may be instituted by decision of the deliberative body under the conditions provided for in article L. 2333-26 by:
1° Groupings of tourist communes and classified tourist resorts falling under Section 2 of Chapter IV of Title III of Book I of the Tourism Code;
2° Public establishments for intercommunal cooperation benefiting from one of the allocations provided for in Article L. 5211-24 of this code;
3° Public establishments of inter-municipal cooperation that carry out actions to promote tourism as well as those that carry out, within the limits of their competencies, actions to protect and manage their natural areas;
4° The metropolis of Lyon.
Municipalities that are members of a public establishment of inter-municipal cooperation that has instituted the tourist tax or the flat-rate tourist tax may not collect these taxes. When the metropolis of Lyon has instituted the tourist tax or the flat-rate tourist tax, the communes located within its perimeter may not collect these taxes.
The member municipalities of the public entities mentioned in 1° to 4°, which have already instituted the tourist tax or the flat-rate tourist tax on their own behalf, and whose deliberation instituting this tax is in force, may oppose the decision mentioned in the first paragraph of this I by a deliberation taken within two months of the publication or posting of this decision.
The public establishment of intercommunal cooperation resulting from a merger pursuant to Article L. 5211-41-3 takes the decision relating to the tourist tax up to 1st July of the year to be applicable from the following year. The system applicable to tourist tax on the territory of the public establishments of inter-municipal cooperation which have been the subject of the merger or on the territory of the municipalities included in the perimeter of the public establishment resulting from the merger is maintained for the first year following the merger. In this case, the merged public inter-municipal cooperation body collects the tourist tax in place of the merged public inter-municipal cooperation bodies. The present paragraph is also applicable in the event of a change in the perimeter of a public inter-municipal cooperation establishment following the integration of a commune.
II. - In public establishments for inter-municipal cooperation that have instituted the tourist tax for actions to protect and manage their natural areas, the proceeds of the tourist tax or flat-rate tourist tax may be allocated, subject to article L. 133-7 of the Tourism Code, to expenditure intended to promote the protection and management of their natural areas for tourism purposes. When these public establishments for inter-municipal cooperation are located, in their entirety or in part, within the territory of a national park or a regional nature park managed by a public administrative establishment, the proceeds of the tax may be transferred by the public establishments for inter-municipal cooperation to the park management body, within the framework of an agreement.
III. - For the application of the sub-section 1 of section 6 of chapter III of title III of book III of the second part of this code :
1° The reference to the municipal council is replaced, as appropriate, by the reference to the community council or the council of the Lyon metropolis;
2° The reference to the mayor is replaced, as appropriate, by the reference to the president of the public establishment for inter-communal cooperation or the president of the council of the Lyon metropolis.
