French Tourism Code
In forceArticles L. 2333-49 to L. 2333-53 of the Code général des collectivités territoriales set out the rules governing the imposition of a local tax on companies operating ski-lift equipment:
"Art. L. 2333-49 of the General Local Authorities Code.
In mountain areas, companies operating ski lifts may be subject to a municipal tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the municipal budget.
The amount of the tax is included in the price of the ticket and collected from the user.
The tax base does not include the amount of the latter or that of the departmental tax provided for in article L. 3333-4.
It is collected by the local authority in the same way as turnover tax under the conditions laid down by decree in the Conseil d'Etat. "
"Art. L. 2333-50 of the Code général des collectivités territoriales.
The municipal tax is introduced by decision of the municipal council, which sets the rate at a maximum of 3% of gross revenue from the sale of transport tickets. "
"Art. L. 2333-51 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. 2333-49 between the said communes or the said départements is set, in the absence of agreement between them, by the State representative under conditions set by decree in the Conseil d'Etat. "
"Art. L. 2333-52 of the Code Général des Collectivités Territoriales.
Communes or public establishments for inter-communal cooperation which, on 31 December 1983, levied the special tax on gross receipts from the sale of transport tickets by companies operating ski lifts at a rate higher than 3%, are allocated by the département, when it levies the tax referred to in article L. 3333-4, a grant equal to the difference between the revenue from the tax at the rate of 3% and that from the tax at the rate previously set. However, this is only the case if the municipalities concerned apply the 3% rate for the tax created by article L. 2333-49. This allocation is paid quarterly.
When the communes or public establishments for inter-communal cooperation, which on 31 December 1983 levied the special tax referred to in the first paragraph at the rate of 5%, apply the tax created by article L. 2333-49 at the rate of 3%, the département may, if it has itself voted the same tax at the rate of 2%, rather than pay the grant provided for in the previous paragraph, subrogate to the grouping of communes or the commune the right to levy the said tax.
Where the department does not collect the above tax, these communes or public establishments for inter-communal cooperation may collect the tax at the rate they had set for the special tax referred to in the first paragraph for the 1983 financial year. "
"Art. L. 2333-53 of the Code Général des Collectivités Territoriales.
Subject to the provisions of the first paragraph of article L. 2333-52, the annual proceeds of the municipal tax are allocated to
1° To measures to promote agricultural and forestry development in mountain areas ;
2° Expenditure on equipment, services, promotion and training related to the development of mountain tourism 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 actions to prevent accidents in the mountains carried out by competent bodies, and in particular by mountain rescue companies;
6° Expenditure on equipment and tourist development of forest areas presenting one of the guarantees of sustainable management mentioned in articles L. 313-2, L. 124-1 to L. 124-4 of the new Forestry Code;
7° For work to protect against natural soil erosion, avalanche prevention or forest fire protection, which is the responsibility of the municipality in application of 5° of article L. 2212-2. "
