French General Tax Code
In force1. Communes and their public establishments for inter-communal cooperation that have instituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater vote on the rate of this tax under the conditions set out in Article 1639 A.
2. They may define, under the conditions provided for in 1 of II of Article 1639 A bis, areas for the collection of household waste removal tax in which they vote for different rates with a view to proportioning the amount of the tax to the importance of the service rendered, assessed on the basis of the conditions under which the service is provided and its cost. The municipalities or public establishments for inter-municipal cooperation on whose territory a waste transfer or treatment facility provided for in a regional waste prevention and management plan is located may also define a zone, with a radius of no more than one kilometre, on which they vote a different rate; in this case, the municipality or public establishment for inter-municipal cooperation may not define zones within this perimeter based on the importance of the service provided.
However, by way of derogation, the public inter-municipal cooperation body that instituted the tax may, for a period that may not exceed ten years, vote for different rates within its perimeter, in order to limit increases in contributions linked to the harmonisation of the method of financing. This derogation may also be applied in the event of one or more communes joining. The public establishment for inter-communal cooperation decides, under the conditions provided for in 1 of II of article 1639 A bis, on the application of this arrangement and the delimitation of the zones on which different rates are voted.
3. Pour l'application du 2:
a) Pour les établissements publics de coopération intercommunale qui perçue la taxe dans les conditions prévues au b du 2 du VI de l'article 1379-0 bis, le syndicat mixte définit, dans les conditions prévues au 1 du II de l'article 1639 A bis, les zones de perception de la taxe en fonction de l'importance du service rendu. It decides, under the same conditions, on the application of the second paragraph of 2 and the perimeter within which this arrangement is implemented;
b) The period during which different rates may be voted in application of the second paragraph of 2 applies from 1st January 2005 for all the syndicates of communes and mixed syndicates that collect the tax on this date and from the first year in respect of which the public establishment for inter-communal cooperation collects the tax for those that comply with the loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération intercommunale ainsi que pour les groupements nouvellement constitués. It applies from the year following that of the attachment in the case of the attachment of communes;
c) The first and second paragraphs of 2 may be applied simultaneously.
4. By way of exception to 2, communities of communes instituting the household waste removal tax under the conditions provided for in the second paragraph of 2° of 1 of VI of article 1379-0 bis may, in the first year, only vote on the rate of this tax, excluding any change to its rules of establishment. However, when the transformation occurs after 15 October, the collection zones according to the importance of the service rendered instituted by the syndicate before its transformation into a community of communes remain applicable the year following this transformation.
5. The communes and public establishments for inter-communal cooperation that have instituted the incentive portion of the household waste removal tax in accordance with article 1522 bis vote on the rates for this portion under the conditions provided for in article 1639 A.
6. In the first year of application of the provisions of article 1522 bis, the proceeds of the household waste removal tax may not exceed by more than 10% the total proceeds of this tax as derived from the general rolls in respect of the previous year.
