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Showing 2071–2080 of 8727 articles for “Art. 2026 Finance Law”
In the event of failure to declare, absence of or delay in payment of the tax collected, the mayor sends formal notice by registered letter with acknowledgement of receipt to the landlords, hoteliers,…
The amount of contributions paid is checked by the municipality. The mayor and the agents commissioned by him may verify the declarations produced by the accommodation providers, hoteliers, owners and…
I. - Lodgers, hoteliers, owners or intermediaries mentioned in Article L. 2333-33 pay, on the dates set by deliberation of the town council, under their responsibility, to the town's assigning public…
Litigation relating to tourist tax is presented and judged in the same way as for registration duties, land registration tax, stamp duty, indirect taxes and taxes assimilated to these duties or contri…
The tourist tax is levied on people who are not domiciled in the commune.
The following are exempt from the tourist tax: 1° Minors; 2° Holders of a seasonal employment contract employed in the municipality; 3° Persons benefiting from emergency accommodation or temporary reh…
The tourist tax is levied on the taxable persons defined in article L. 2333-29 by landlords, hoteliers, owners, other intermediaries when these persons receive the amount of rent due to them and profe…
…establishments for inter-municipal cooperation and mixed syndicates may introduce a special fee to finance the collection and treatment of the waste mentioned in article L. 2224-14. They are required…
A public establishment for inter-communal cooperation or a mixed syndicate with responsibility for waste treatment within the meaning of this code may define contractual clauses with its member local…
The municipalities, public establishments for inter-municipal cooperation and mixed syndicates that benefit from the competence provided for in article L. 2224-13 may introduce a fee for the removal o…
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