French General Code of Local Authorities
In forceFiscal revenue in the operating section may include:
a) The proceeds of taxes and duties whose assessment and collection take place in the forms provided for in the General Tax Code, namely:
1° The proceeds of property tax on built-up properties, property tax on non-built-up properties, council tax on second homes and other furnished premises not allocated to the principal dwelling, the business property tax and the flat-rate tax on network companies;
2° The proceeds of the household waste collection tax ;
3° The fraction of the net proceeds of the value added tax collected in application of A to C of XXIV of Article 55 of Law no. 2022-1726 of 30 December 2022 on the finances for 2023;
4° The proceeds of the contribution on mineral water ;
5° The proceeds of the tax on boules and skittle games involving electromechanical devices;
6° The proceeds of the tax on commercial surfaces;
7° The proceeds of the taxes provided for in Articles 1528, 1529, 1530 and 1530 bis of the General Tax Code.
b) The following revenues:
1° The communal share provided for in I of article L. 2333-2;
2° The proceeds of the tax on advertising levied on posters, advertisements and illuminated signs, the tax on advertising vehicles and the tax on fixed advertising spaces;
3° In the communes referred to in article L. 2333-26, the proceeds of the tourist tax or flat-rate tourist tax;
4° The proceeds of the tax on ski lifts;
5° The proceeds of the progressive levy on the proceeds of gambling in casinos ;
6° The proceeds from the fees charged at market halls, fairs and markets in accordance with duly established tariffs;
7° The payment intended for public transport;
8° The repayment from the Fonds national de garantie individuelle des ressources;
