Question 10699 — municipalities

Summary

Mr. Éric Ciotti draws the attention of the Minister of Economy and Finance to the concern of several mayors regarding the change in the tax regime experienced by municipalities with less than 5,000 inhabitants which lost their classification as a "tourist resort" on January 1, 2018. In fact, the loss of classification as a "tourist resort" entails for these municipalities the loss of the benefit of the exemption provided for by article 1584 of the general tax code allowing them to collect directly, like municipalities with more than 5,000 inhabitants, municipal tax revenue additional to registration fees or land registration tax on transfers for valuable consideration. Following the loss of their classification, these municipalities now enter the common law regime for municipalities with less than 5,000 inhabitants which provides for the collection of these revenues by the State, instead of the municipalities, the payment to the municipalities being made the following year by the State via the departmental equalization fund. The budgetary impact of this tax change is very heavy for these municipalities which included this revenue in their 2018 budget but will not collect anything this year since they will have to wait until 2019 to receive the amounts due to them. In the Alpes-Maritimes department, seven Municipalities are affected by this problem. He would like to know what solutions are being considered to remedy this situation.

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