French General Tax Code
In forceI. - A. - In return for the costs of tax relief and non-assessments that it assumes, the State collects 2% of the amount of the following taxes:
a) Property tax on built-up properties;
b) Property tax on non-built-up properties;
c) Council tax on second homes and other furnished premises not allocated to the principal dwelling;
d) Cotisation foncière des entreprises;
e) Imposition forfaitaire sur les entreprises de réseaux prévues aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 quater B;
f) Tax additionnelle à la taxe foncière sur les propriétés non bâties prévues à article 1519 I ;
g) Tax for aquatic environment management and flood prevention provided for in article 1530 bis ;
h) By way of derogation from d of 1 of B, the household waste removal tax for the first five years during which the incentive share mentioned in I of article 1522 bis is implemented.
B. - 1. In return for the rebate costs referred to in A, the State collects 3.6% of the amount of the following taxes:
a) Tax for the costs of chambers of agriculture;
b) Tax additionnelle à la cotisation foncière des entreprises mentionnée au II de l'article 1600;
c) Tax for the costs of chambers of trades and crafts;
d) Tax d'enlèvement des ordures ménagères sauf dans le cas prévu au h du A;
e) (Abrogated).
2. Unless otherwise provided, the same applies to contributions and taxes which are established and collected as in the case of direct contributions for the benefit of local authorities, their public establishments for inter-communal cooperation and various funds, establishments or bodies.
3. (Repealed).
II. - For tax assessment and collection costs, the State collects 1% of the amount of the taxes referred to in A of I and 5.4% of the amount of those referred to in B of the same I. For the taxes referred to in the same B and levied for the benefit of local authorities and their groupings, this rate is reduced to 4.4%.
