French General Code of Local AuthoritiesIn force
Paragraph 3: Collection, control, penalties and litigation relating to tourist tax
Article L2333-37
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Showing 81–90 of 37225 articles for “Art. L 2333-26”
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Claims for reimbursement of the payment intended to finance mobility services lapse after two years from the date on which the payment was made..
A fee is payable by users of public slaughterhouses. It is instituted by deliberation of the deliberative assembly of the local authority or group of local authorities owning the slaughterhouse.In the…
The amount of tax paid is checked by the municipality. The mayor and agents commissioned by him may verify the declarations produced by accommodation providers, hoteliers, owners and other intermediar…
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 basis of assessment for the payment intended to finance mobility services is made up of earned income as taken into account to determine the basis of assessment for health insurance contributions…
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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…
Any municipality may, by resolution of the municipal council, establish a tax on waste received at a household and similar waste storage facility, subject to the general tax on polluting activities re…
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