French General Code of Local Authorities
In forceI. - The rate of the flat-rate tourist tax is set, for each type and category of accommodation, per unit of accommodation capacity and per overnight stay.
This rate is set by deliberation of the municipal council taken before 1st July of the year to be applicable from the following year. Where applicable, the resolution sets the start and end dates of the collection periods within the year. The rate of the flat-rate tourist tax is set in accordance with the following scale:
(In euros)
Accommodation categories | Lowest rate | Ceiling rate |
|---|---|---|
Palaces | 0.70 | 4.00 |
5-star tourist hotels, 5-star tourist residences, 5-star furnished tourist accommodation | 0.70 | 3.00 |
4-star tourist hotels, 4-star tourist residences, 4-star furnished tourist accommodation | 0.70 | 2.30 |
3-star tourist hotels, 3-star tourist residences, 3-star furnished tourist accommodation | 0.50 | 1.50 |
2-star tourist hotels, 2-star tourist residences, 2-star furnished tourist accommodation, 4 and 5-star holiday villages | 0.30 | 0.90 |
1-star tourist hotels, 1-star tourist residences, 1-star furnished tourist accommodation, 1, 2 and 3-star holiday villages, bed and breakfasts, collective hostels | 0.20 | 0.80 |
Campsites and caravan parks classified as 3, 4 and 5 stars and any other outdoor accommodation site with equivalent characteristics, pitches in camper van parks and tourist car parks per 24 hour period. | 0.20 | 0.60 |
Campsites and caravan parks classified as 1 and 2 stars and any other outdoor accommodation site with equivalent characteristics, marinas | 0.20 | |
The rate adopted by the commune for one of the categories of accommodation may not exceed the rate adopted for a higher category of the same nature.
The rate limits mentioned in the table in the third paragraph are, from the year following that in respect of which they apply for the first time, revalued each year in a proportion equal to the growth rate of the consumer price index, excluding tobacco, for the year before last. Where the tariff limits thus obtained are expressed by numbers with more than one figure after the decimal point, they are rounded to the nearest tenth of a euro, fractions of a euro less than €0.05 being disregarded and those equal to or greater than €0.05 being counted as €0.1.
When, as a result of this revaluation, the tariff adopted by a local authority no longer corresponds to one of the values mentioned in the table constituting the third paragraph, the tariff applicable in respect of the year in which the scale is revalued is that mentioned in the same table and whose value is immediately lower or immediately higher than that resulting from this deliberation.
A Conseil d'Etat decree determines the content and sets the date of publication of the information that must be made available to taxpayers, in order to enable them to determine the rate of the flat-rate tourist tax applicable on the territory of the communes and public establishments for inter-communal cooperation that have instituted the flat-rate tourist tax.
II. - The flat-rate tourist tax is based on the capacity of the accommodation giving rise to payment of the tax and the number of overnight stays included both in the opening period of the taxable accommodation or establishment and in the tax collection period mentioned in article L. 2333-28.
The amount of tax due by each taxpayer is equal to the product of the following elements:
1° The number of accommodation capacity units of the accommodation structure or establishment giving rise to the payment of the tax;
2° The rate of the tax set by the municipal council in application of I;
3° The number of overnight stays included both in the period of opening or letting of the taxable accommodation or establishment and in the period of collection of the tax.
III. - For the application of II, the number of capacity units of the accommodation structure or establishment giving rise to payment of the tax corresponds to the number of people that it is likely to accommodate. This number of units is subject, in accordance with the procedures deliberated by the municipal council, to a deduction based on the length of the period the establishment is open, the rate of which is between 10% and 80%.
When the establishment giving rise to payment of the tax is classified, the number of people provided for in the first paragraph of this III corresponds to that provided for by the classification order.
When the classification order refers to beds, each bed is counted as a reception capacity unit.
When the classification order refers to camping, caravanning or light accommodation facility pitches, the number of reception capacity units of each outdoor accommodation establishment is equal to three times the number of pitches mentioned by the classification order.
