French General Code of Local Authorities
In forceA. - For municipalities collecting in 2008 the tax provided for by article L. 2333-6 or that provided for by article L. 2333-21, in their wording prior to 1st January 2009, this tax is replaced, from 1st January 2009, by that provided for by article L. 2333-6.
B. - For each commune, a reference rate is determined.
1. This reference rate is equal:
a) To 35 € per square metre for communes with more than 100,000 inhabitants levying in 2008 the outdoor advertising tax on posters, advertisements and illuminated signs, provided for by article L. 2333-6 in its wording prior to 1st January 2009;
b) To 15 € per square metre for other communes.
2. By way of derogation from 1, municipalities collecting in 2008 the tax provided for by Article L. 2333-6 or that provided for by Article L. 2333-21, in their wording prior to 1st January 2009, may calculate their reference rate. This rate is then equal to the ratio between:
- on the one hand, the reference product resulting from the application of the rates in force in 2008 to advertising displays and signs present on the territory of the municipality on 1st October 2008. If the municipality applies in 2008 the tax on outdoor advertising levied on posters, advertisements and illuminated signs, provided for by article L. 2333-6 in its wording prior to 1st January 2009, this reference income is calculated, for devices falling under the first and second categories of this tax, on the assumption of a turnover rate for posters of 44 per year;
- on the other hand, the total surface area of these advertising devices on 1st October 2008, increased, where applicable, in accordance with C of article L. 2333-9.
The data required for this calculation must be declared by the operator of the device by 1 December 2008 at the latest.
The municipalities applying this 2 determine the rate applicable in 2009 on the basis of an estimate of their reference rate. Any adjustments to taxpayers will be made in 2010, when the tax is paid.
C. - From 1 January 2009, in each municipality, for advertising media other than those affixed to street furniture elements, the maximum rates provided for in B of Article L. 2333-9 gradually evolve from the reference rate provided for in B of this article towards the amounts provided for in B of Article L. 2333-9.
From 2009 to 2013, this evolution is carried out within the limit of an increase or decrease equal to one fifth of the difference between the reference tariff provided for by B of this article and the tariffs provided for in B of article L. 2333-9.
D. - Advertising media affixed to items of street furniture and made available to a local authority before 1 January 2009, or as part of a call for tenders launched before 1 October 2008, as well as media which, on 1 January 2009, were part of a municipal billposting concession, are subject to the following provisions:
- media subject in 2008 to the tax on outdoor advertising levied on posters, advertisements and illuminated signs, provided for by article L. 2333-6 as it stood prior to 1st January 2009, are taxed at the same rate as that applied in 2008 and, where applicable, at the same road taxes, until the contract or agreement expires;
- other media are not taxed, until the contract or agreement expires.
