Paragraph 1: Common provisions

For the application of the second paragraph of article L. 2333-38 in respect of the tourist tax and of article L. 2333-46 in the case of flat-rate tourist tax, the notice of compulsory taxation must include the following information:

1° The nature, category and precise location of each accommodation giving rise to compulsory taxation on the territory of the local authority concerned in respect of the tax year concerned;

2° The number of overnight stays accepted as taxable for each accommodation mentioned in 1°, as well as, for accommodation awaiting classification or without classification, the cost per person of these overnight stays. The notice specifies the information and data on the basis of which the municipality has determined the number of overnight stays and, where applicable, their cost. The municipality may ask the professionals mentioned in II of article L. 2333-34 who are not responsible for collecting the tax for the landlord, hotelier, owner or intermediary subject to compulsory taxation in respect of the tax year concerned, copies of invoices issued to him and any information on his rental activity ;

3° A reminder of any observations made by the defaulting taxpayer and of the inadequacy of the justifications provided by the latter;

4° Details of the calculation of the tax to be paid, specifying the applicable rate for each accommodation.

This notice indicates to the taxpayer, on pain of nullity, that he has the right to present his observations within a period of 30 days and that he has the option of being assisted by a counsel of his choice.

Within the period of thirty days separating the notification of the notice of compulsory taxation from the assessment of the tax, the taxpayer may present his observations to the mayor. The mayor then makes known his final position in a duly reasoned response, notified within thirty days of receipt of the taxpayer's observations. This response shall mention, under penalty of nullity, the amount, excluding interest, of the duties resulting from the rectifications as well as the channels and deadlines for legal recourse.

The mayor or the president of the public establishment for inter-municipal cooperation settles the amount due in the light of the tax assessment elements determined at the end of the ex officio taxation procedure and issues the enforceable revenue order mentioning the tax bases retained against the taxpayer.

The late payment interest due in application of the second paragraph of article L. 2333-38 gives rise to the issue of a revenue order. It runs from the first day of the month following the month during which the declaration should have been filed or, in the case of an incomplete or inaccurate declaration, from the first day of the month following the month during which the principal should have been paid.