Section 4: Financial provisions.

Where there is an inter-municipal syndicate exercising the competence of organising authority for the public distribution of electricity mentioned in article L. 2224-31, the communal share, provided for in article L. 2333-2, is collected by the syndicate on behalf of the public establishments for inter-municipal cooperation with their own tax status which are members and all the communes whose population as recorded by the Institut national de la statistique et des études économiques on 1st January of the year preceding that for which the share is paid is less than or equal to 2,000 inhabitants or in which the communal tax on electricity provided for in article L. 2333-2, in the version in force on 31st December 2010, is collected by the syndicate on this same date. For other communes, this share may be collected by the syndicate in place of the commune if it is so decided by concordant deliberations of the syndicate and the commune concerned taken before 1st July to be applicable the following year and sent to the assigning public accountant no later than fifteen days after the date set for their adoption. When this responsibility is exercised by the département, the share is collected by the département on behalf of all municipalities whose population, as recorded by the Institut national de la statistique et des études économiques on 1 January of the year preceding that for which the share is paid, is less than or equal to 2,000 inhabitants. For other municipalities, this share may be collected by the department instead of the municipality if it is so decided by joint deliberations of the department and the municipality concerned taken before 1 July to be applicable the following year and sent to the tax administration department designated by decree no later than fifteen days after the date scheduled for their adoption.

The amount of the communal share allocated to the inter-communal syndicate or the departmental council is determined under the conditions provided for in Article L. 2333-2.

In the event of a change in the tax tariff during a billing period, the quantities of electricity concerned are allocated according to the tariffs in proportion to the number of days in each period.

The inter-municipal syndicate or the department may pay back to a commune or a public establishment for inter-municipal cooperation with its own tax status a fraction of the share collected in respect of on its territory, by concordant deliberations of the syndicate, or of the department if it exercises jurisdiction, and of the commune or public establishment for inter-municipal cooperation, taken before 1 July to be applicable the following year and transmitted to the tax administration department designated by decree no later than fifteen days after the date scheduled for their adoption.