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Showing 2451–2460 of 13190 articles for “Art. professional status not enough”
…ristics, marinas 0.20The rate adopted by the commune for one of the categories of accommodation may not exceed the rate adopted for a higher category of the same nature.The rate limits mentioned in th…
…and intermediaries mentioned in article L. 2333-33 may only be exempted from liability if they have notified the mayor within eight days and lodged an application for exemption with him, addressed to…
Open the article to read the full text in English.
…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, owners, int…
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…
…g public accountant the amount of the tax calculated pursuant to articles L. 2333-29 to L. 2333-31. Professionals who, by electronic means, provide a booking or rental service or put people in touch w…
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…
…teliers, owners, other intermediaries when these persons receive the amount of rent due to them and professionals who, by electronic means, provide a reservation or rental service or put people in tou…
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