Question 24750 — taxes and duties

Summary

Ms. Jeanine Dubié draws the attention of the Minister of Territorial Cohesion and Relations with Local Authorities to the scope of the base on which the municipal tax on ski lifts is calculated. Article L. 2333-49 of the general code of local authorities provides that companies operating ski lift machines may be subject, in mountain areas, to a tax municipal relating to gross revenues from the sale of transport tickets and the proceeds of which are paid to the municipal budget. The amount of the tax is included in the price of the transport ticket and collected from the user. However, the scope of the base is sometimes a source of conflict between the municipality and the operator when the latter is a mixed union. Also, she asks him to kindly confirm that the plate of this tax is indeed the sum of revenues from the sale of transport tickets and, in no case, the share relating in the budget to the revenues necessary to compensate for operating losses linked to ski lifts applied to the turnover from the sale of transport tickets.

Machine translation from French. The official text remains authoritative.

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