Sub-section 2: Departmental tax on companies operating ski-lift equipment.

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L422-15

Article L422-15

French Tourism CodeIn force
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Updated 8 Nov 2023

The rules relating to the departmental tax on companies operating ski-lift equipment are set out in articles L. 3333-4 to L. 3333-7 of the Code général des collectivités territoriales, which are reproduced below:

"Art. L. 3333-4 of the General Local Authorities Code.

In mountain areas, companies operating ski lifts may be subject to a departmental tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the departmental budget.

The amount of the departmental tax is included in the price of the ticket and collected from the user.

The basis of assessment for the departmental tax does not include the amount of the latter or that of the municipal tax provided for in article L. 2333-49.

The departmental tax is collected by the department in the same way as turnover tax under the conditions laid down by decree in the Conseil d'Etat.

Art. L. 3333-5 of the Code général des collectivités territoriales.

The departmental tax is introduced by decision of the departmental council, which sets the rate at a maximum of 2% of gross revenue from the sale of transport tickets.

Art. L. 3333-6 of the Code général des collectivités territoriales.

If the operation of ski lifts extends over several communes or several départements, the distribution of the tax base referred to in article L. 3333-4 is set, in the absence of agreement between them, by the representative of the State under conditions set by decree in the Conseil d'Etat.

Art. L. 3333-7 of the Code général des collectivités territoriales.

The annual proceeds of the departmental tax are allocated, subject to the provisions of the first paragraph of article L. 2333-52:

1° To measures to promote agricultural development in mountain areas ;

2° Expenditure on equipment, services, promotion and training resulting from the development of tourism in mountain areas and the needs of the various types of clientele, as well as the improvement of rail and road access;

3° Expenditure on the development of local mountain tourism and the activities that contribute to it;

4° Costs incurred by local ski clubs for the technical training of their young members;

5° To the financing of mountain accident prevention actions carried out by competent bodies, and in particular by mountain rescue companies. "

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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