Article L2333-30
The rate of tourist tax is set, for each type and category of accommodation, per person and per overnight stay.This rate is set by deliberation of the municipal council taken before 1st July of the ye…
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Showing 5881–5890 of 42591 articles for “Art. L. 231-6”
The rate of tourist tax is set, for each type and category of accommodation, per person and per overnight stay.This rate is set by deliberation of the municipal council taken before 1st July of the ye…
…tax is payable by landlords, hoteliers and owners who accommodate the persons mentioned in article L. 2333-29 for consideration as well as by other intermediaries when these persons receive the amoun…
…of the taxable accommodation or establishment and in the tax collection period mentioned in article L. 2333-28.The amount of tax due by each taxpayer is equal to the product of the following elements:…
…y departure of a taxpayer, the landlords, hoteliers, owners and intermediaries mentioned in article L. 2333-33 may only be exempted from liability if they have notified the mayor within eight days and…
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…the landlords, hoteliers, owners, intermediaries and professionals mentioned in I and II of article L. 2333-34.Failing regularisation within thirty days of notification of this formal notice, a reason…
…produced by the accommodation providers, hoteliers, owners and intermediaries mentioned in article L. 2333-33. To this end, they may request any person mentioned in the first paragraph of this articl…
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.
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