Question 38075 — local taxes

Summary

Mr. Jean-Paul Lecoq questions the Minister of the Economy, Finance and Recovery on the local tax on outdoor advertising (TLPE). This is a tax introduced on an optional basis by municipalities or public intermunicipal cooperation establishments (EPCI) in the territory in which advertising devices are located. It is owed by the operator of the advertising device. Its amount varies depending on the characteristics of the advertising media and the size of the community. The possibilities for reduction or exemption from this TLPE are governed by national regulations which do not take into account the consequences of the current health crisis and the provisions of the emergency law. However, last year, following the first confinement, an exemption system was put in place allowing municipalities and EPCIs wishing to do so to deliberate before on September 1, 2020 to benefit from a reduction in the TLPE for companies liable for this tax for the year 2020. However, the administrative closure measures for a certain number of companies are continuing in this year 2021. This is particularly the case for cafes, restaurants or leisure businesses since October 29, 2020, or even other businesses deemed non-essential. In view of these elements, Mr. Deputy questions the Minister on the need to renew this year the possibility offered to municipalities and EPCI to reduce the TLPE for companies liable for this tax for the year 2021. But also to allow them to proceed with a total exemption from this tax for brands subject to administrative closure imposed by the management of the health crisis, and for a period corresponding to their closure period for the year 2021. Indeed, it seems common sense to allow a municipality to exempt a closed store from TLPE, without extending this exemption to all liable stores that remain open. What the regulations do not allow today since, apart from automatic exemptions, the reasons for optional exemption are limited to the following cases and for all those liable: brands, other than those sealed to the ground, if the sum of their areas is less than or equal to 12 square meters; pre-signs larger than 1.5 square meters; pre-signs less than or equal to 1.5 square meters; advertising devices dependent on municipal billboard concessions; and advertising devices affixed to elements of street furniture or newsstands. He asks her for her position on this subject.

Machine translation from French. The official text remains authoritative.

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