Subsection 2: Local tax on companies operating ski-lift equipment.

The rules governing the liability of companies operating ski-lift equipment are set out in Articles R. 2333-70 to R. 2333-73 of the General Local Authorities Code, which are reproduced below:

"Art. R. 2333-70 of the Code général des collectivités territoriales.

Companies operating ski lifts in mountain areas that are subject to the municipal tax provided for in article L. 2333-49 must send the mayors of the municipalities in which the lifts are located, before the twenty-fifth day of the first month of each quarter of the calendar year, a declaration stating the gross receipts from the sale of transport tickets during the previous quarter with a view to calculating the sums due in respect of this tax.

To enable the quarterly declarations to be verified, before 1st July each year, the operators of companies subject to the tax submit to the mayors of the municipalities concerned a certificate approved by the local tax department stating the amount of gross revenue from the sale of transport tickets during the last closed accounting period. "

"Art. R. 2333-71 of the General Local Authorities Code.

The tax is calculated by the mayor by applying the rate set by the municipal council for the tax and the tax base due to the municipality in accordance with article R. 2333-73.

It gives rise to the issue of a receipt addressed to the municipal collector. "

"Art. R. 2333-72 of the Code général des collectivités territoriales.

The company must pay the tax due to the municipal collector within ten days of receiving notification of the sums due.

Any delay in payment of the tax gives rise to the application of an indemnity equal, for the first month, to 3% of the amount of the sums whose payment was deferred and, for each of the following months, to 1% of the said amount.

This allowance gives rise to the issue of a receipt by the mayor to the municipal collector. "

"Art. R. 2333-73 of the General Local Authorities Code.

In application of article L. 2333-51, when the operation of ski lifts extends over several communes, the tax is collected on the basis of an agreement fixing the distribution of its base, concluded between all the communes on whose territory the ski lift equipment is located.

In the event of disagreement between the communes, the prefect or, where the communes are located in different départements, the prefects of the départements concerned, on application by one of the communes, apportion the tax base between them on the basis of the size and equipment load of the ski areas in each commune. The distribution of the tax base thus decided is valid until 1st October following the date of any agreement between the municipalities concerned. "