French General Code of Local Authorities
In forceI. - Lodgers, hoteliers, owners or intermediaries mentioned in Article L. 2333-33 pay, on the dates set by deliberation of the town council, under their responsibility, to the town's assigning public accountant the amount of the tax calculated pursuant to articles L. 2333-29 to L. 2333-31. Professionals who, by electronic means, provide a booking or rental service or put people in touch with each other with a view to renting accommodation and who act as payment intermediaries on behalf of non-professional hirers pay twice a year, no later than 30th June and 31st December, under their responsibility, to the public accountant responsible for the municipality the amount of the tourist tax calculated in application of the same articles L. 2333-29 to L. 2333-31 and the amount of the additional tax calculated in application of article L. 3333-1. Payments made by 30 June include, where applicable, the balance due in respect of the previous year.
II. - Professionals who, by electronic means, provide a booking or rental service or put people in touch with each other with a view to renting accommodation on behalf of professional hirers or on behalf of non-professional hirers if they are not payment intermediaries may, subject to having been authorised to do so by the latter, be responsible for collecting the tourist tax and the additional tax provided for in Article L. 3333-1 and to carry out the corresponding reporting formalities. Twice a year, on 30 June and 31 December at the latest, they pay the local authority's public accountant the amount of the tourist tax, calculated in accordance with articles L. 2333-29 to L. 2333-31, and the amount of the additional tax, calculated in accordance with article L. 3333-1. Payments made by 30 June include, where applicable, the balance due in respect of the previous year.
When they are unable to establish that they benefit from one of the exemptions provided for in 2° to 4° of article L. 2333-31, taxable persons pay the amount of the tourist tax and the additional tax provided for in article L. 3333-1 on a provisional basis to the professionals mentioned in the first paragraph of this II. They may obtain a refund, by submitting a request to this effect to the municipality that collected the undue contribution. The same applies if they have paid more tourist tax and the additional tax provided for in article L. 3333-1 than is due for the period during which it was collected. The application for relief must be submitted within four years from the first day of the year following the year during which the tourist tax and the additional tax provided for in article L. 3333-1 was paid.
The conditions for application of this II are specified by decree in the Conseil d'Etat.
III.-The landlords, hoteliers, owners, intermediaries and professionals mentioned in I and II are required to make a declaration to the local authority that instituted the tourist tax when they pay out the proceeds of the tax collected. This declaration must include, for each accommodation rented on the territory of the local authority concerned and for each payment made, the date on which the stay began, the date of the payment, the address of the accommodation, the number of people staying, the number of overnight stays recorded, the price of each overnight stay when the accommodation is not classified, the amount of tax collected and, where applicable, the registration number of the accommodation as provided for in article L. 324-1-1 of the Tourism Code and the reasons for exemption from the tax.
