French General Code of Local Authorities
In forceI.-Municipalities may, by deliberation of the municipal council, institute a sweeping tax, the proceeds of which may not exceed the expenses incurred by sweeping the surface area of roads delivered to public traffic, as recorded in the last administrative account of the municipality.
The tax is payable by owners of properties bordering roads open to public traffic on 1st January of the tax year. When the riparian property is governed by loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis, la taxe est due par le syndicat des copropriétaires au 1er janvier de l'année d'imposition. It is based on the surface area of the said roads, in line with the frontage of each property, over a width equal to that of half of the said roads up to a limit of six metres.
The rate of the tax is set by the municipal council. Different rates may be set according to the width of the road.
The tax is established by the municipal administration. The procedures for claims, contentious appeals and collection are carried out in accordance with the procedures set out in article L. 1617-5 of this code.
II.-In order to set the rate of the tax, the competent State authority communicates, before 1st February of the year preceding that of taxation, to the communes that request it, the cadastral information required to calculate the taxes.
III.-The deliberation instituting the sweeping tax and that setting the rate are taken by the municipal council before 1st October to be applicable the following year.
This deliberation mentions the surface area taxable at the rate set.
The rate is set by the State representative in the department after verification of compliance with the ceiling mentioned in I.
IV.-Metropolises, urban communities, conurbation communities and communities of communes are substituted for their member communes for the application of the provisions relating to the sweeping tax when they are responsible for sweeping the surface area of roads delivered to public traffic.
V.-The conditions of application and collection of this tax are set by decree.
VI.-For municipalities that have instituted the sweeping tax and the tax provided for in article 1520 of the General Tax Code, the expenses mentioned in I may be added to the expenses mentioned in I of article 1520 of the general tax code, insofar as this expenditure is not already covered by the proceeds of the sweeping tax.
The expenses incurred by sweeping the surface area of roads delivered to public traffic, mentioned in I, include:
1° Actual operating expenditure;
2° Operating expenditure in respect of depreciation of fixed assets where, for an investment, the tax has not provided for the corresponding actual investment expenditure, in respect of the same year or a previous year ;
3° Actual investment expenditure where, for an investment, the tax has not provided for operating expenditure consisting of depreciation allowances for the corresponding fixed assets, in respect of the same year or a previous year.
