{ "article": { "LEGIARTI000006390733": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-90", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2000-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006390733", "URL": "article/LEGI/ARTI/00/00/06/39/07/LEGIARTI000006390733.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L90AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006320869", "@num": "71", "#text": "Loi n°2000-1352 du 30 décembre 2000 - art. 71", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000586834", "#text": "LOI de finances pour 2001 (n° 2000-1352 du 30 décembre 2000) (rectificatif), v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000586834", "@nortexte": "ECOX0000141Z", "@numtexte": "2000-1352", "@typelien": "RECTIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000039793111", "@num": "21", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000021641142", "@num": "L422-11", "#text": "Code du tourisme. - art. L422-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396583", "@num": "R2333-138", "#text": "Code général des collectivités territoriales - art. R2333-138 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181016", "@fin": "2020-01-01", "#text": "Section 13 : Taxe sur les activités commerciales non salariées à durée saisonnière", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006390733", "@fin": "2020-01-01", "@num": "L2333-90", "@etat": "ABROGE", "@debut": "2000-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif de la taxe est fixé par une délibération du conseil municipal. Ce tarif uniforme ne peut être inférieur à 0,76 euro par mètre carré, ni excéder 9,15 euros par mètre carré et par jour.
\n
" } }, "LEGIARTI000006320869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "71", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006320869", "URL": "article/LEGI/ARTI/00/00/06/32/08/LEGIARTI000006320869.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJJXXXXXX071AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006390731", "@num": "L2333-88", "#text": "Code général des collectivités territoriales - art. L2333-88 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390732", "@num": "L2333-89", "#text": "Code général des collectivités territoriales - art. L2333-89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390733", "@num": "L2333-90", "#text": "Code général des collectivités territoriales - art. L2333-90 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390734", "@num": "L2333-91", "#text": "Code général des collectivités territoriales - art. L2333-91 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134169", "@fin": "2999-01-01", "#text": "A. : Mesures fiscales.", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114775", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084623", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2000-12-31" } ] }, "@cid": "JORFTEXT000000220595", "@nor": "ECOX0000141L", "@num": "2000-1352", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2001 (n° 2000-1352 du 30 décembre 2000) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000220595", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 2000-1352 du 30 décembre 2000 de Finances pour 2001 (1).", "@debut": "2000-12-31", "@id_txt": "LEGITEXT000005630443", "@c_titre_court": "Loi n° 2000-1352 du 30 décembre 2000" } ], "@date_publi": "2000-12-31", "@date_signature": "2000-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006320869", "@fin": "2999-01-01", "@num": "71", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006396583": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-138", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-10-03", "DATE_DEBUT": "2002-02-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006396583", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396583.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R138XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006208140", "@num": "1", "#text": "Décret n°2002-181 du 14 février 2002 - art. 1 () JORF 15 février 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000585233", "@nortexte": "INTB0200025D", "@numtexte": "2002-181", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-14" }, { "@id": "LEGIARTI000042388521", "@num": "2", "#text": "Décret n°2020-1207 du 30 septembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042387281", "@nortexte": "ECOE2003589D", "@numtexte": "2020-1207", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-30" }, { "@id": "LEGIARTI000006390733", "@num": "L2333-90", "#text": "Code général des collectivités territoriales - art. L2333-90", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181467", "@fin": "2999-01-01", "#text": "Section 13 : Taxes sur les activités commerciales non salariées à durée saisonnière.", "@debut": "2002-02-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006396583", "@fin": "2020-10-03", "@num": "R2333-138", "@etat": "ABROGE", "@debut": "2002-02-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de l'amende contraventionnelle prévue à l'article L. 2333-90 est celui prévu pour les contraventions de la 2e classe.
\n
" } }, "LEGIARTI000006813658": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006813658", "URL": "article/LEGI/ARTI/00/00/06/81/36/LEGIARTI000006813658.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UAAXXXXXXXX1X422L011XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000419170", "#text": "Ordonnance 2004-1391 2004-12-20 JORF 24 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006390731", "@num": "L2333-88", "#text": "Code général des collectivités territoriales - art. L2333-88 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390732", "@num": "L2333-89", "#text": "Code général des collectivités territoriales - art. L2333-89 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390733", "@num": "L2333-90", "#text": "Code général des collectivités territoriales - art. L2333-90 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813703", "@num": "L442-1", "#text": "Code du tourisme. - art. L442-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042655746", "@num": "L443-1", "#text": "Code du tourisme. - art. L443-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175565", "@fin": "2999-01-01", "#text": "Sous-section 5 : Taxe sur les activités commerciales non salariées à durée saisonnière.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158450", "@fin": "2999-01-01", "#text": "Section 2 : Taxes et redevances prélevées au profit des communes et établissements publics de coopération intercommunale", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143222", "@fin": "2999-01-01", "#text": "Chapitre 2 : Ressources des collectivités territoriales relatives au tourisme.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128539", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813658", "@fin": "2010-01-01", "@num": "L422-11", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021641142", "@fin": "2999-01-01", "@num": "L422-11", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles relatives à la taxe sur les activités commerciales non salariées à durée saisonnière sont fixées par les articles L. 2333-88 à L. 2333-90 du code général des collectivités territoriales ci-après reproduits :
\n
\" Art.L. 2333-88 du code général des collectivités territoriales.
\n
Toute commune peut, par délibération du conseil municipal, instituer une taxe sur les activités commerciales non salariées à durée saisonnière. La taxe est due par l'exploitant de l'emplacement ou du véhicule où s'exerce l'activité concernée. Les redevables de la taxe professionnelle au titre d'une activité dans la commune ne sont pas assujettis au paiement de la taxe pour cette même activité.
\n
Art.L. 2333-89 du code général des collectivités territoriales.
\n
La taxe est assise sur la surface du local ou de l'emplacement où l'activité est exercée. Si elle est exercée exclusivement dans un véhicule, la taxe est assise sur le double de la surface du véhicule. Elle est due par jour d'activité.
\n
Art.L. 2333-90 du code général des collectivités territoriales.
\n
Le tarif de la taxe est fixé par une délibération du conseil municipal. Ce tarif uniforme ne peut être inférieur à 0, 76 euros par mètre carré, ni excéder 9, 15 euros par mètre carré et par jour. \"
" } }, "LEGIARTI000021641142": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-11", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021641142", "URL": "article/LEGI/ARTI/00/00/21/64/11/LEGIARTI000021641142.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000006390731", "@num": "L2333-88", "#text": "Code général des collectivités territoriales - art. L2333-88", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390731", "@num": "L2333-88", "#text": "Code général des collectivités territoriales - art. L2333-88 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390732", "@num": "L2333-89", "#text": "Code général des collectivités territoriales - art. L2333-89", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390733", "@num": "L2333-90", "#text": "Code général des collectivités territoriales - art. L2333-90", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813703", "@num": "L442-1", "#text": "Code du tourisme. - art. L442-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042655746", "@num": "L443-1", "#text": "Code du tourisme. - art. L443-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175565", "@fin": "2999-01-01", "#text": "Sous-section 5 : Taxe sur les activités commerciales non salariées à durée saisonnière.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158450", "@fin": "2999-01-01", "#text": "Section 2 : Taxes et redevances prélevées au profit des communes et établissements publics de coopération intercommunale", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143222", "@fin": "2999-01-01", "#text": "Chapitre 2 : Ressources des collectivités territoriales relatives au tourisme.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128539", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813658", "@fin": "2010-01-01", "@num": "L422-11", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021641142", "@fin": "2999-01-01", "@num": "L422-11", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives à la taxe sur les activités commerciales non salariées à durée saisonnière sont fixées par les articles L. 2333-88 à L. 2333-90 du code général des collectivités territoriales ci-après reproduits :

\" Art. L. 2333-88 du code général des collectivités territoriales.

Toute commune peut, par délibération du conseil municipal, instituer une taxe sur les activités commerciales non salariées à durée saisonnière. La taxe est due par l'exploitant de l'emplacement ou du véhicule où s'exerce l'activité concernée. Les redevables de la cotisation foncière des entreprises au titre d'une activité dans la commune ne sont pas assujettis au paiement de la taxe pour cette même activité.

\" Art. L. 2333-89 du code général des collectivités territoriales.

La taxe est assise sur la surface du local ou de l'emplacement où l'activité est exercée. Si elle est exercée exclusivement dans un véhicule, la taxe est assise sur le double de la surface du véhicule. Elle est due par jour d'activité. \"

\" Art. L. 2333-90 du code général des collectivités territoriales.

Le tarif de la taxe est fixé par une délibération du conseil municipal. Ce tarif uniforme ne peut être inférieur à 0,76 euros par mètre carré, ni excéder 9,15 euros par mètre carré et par jour. \"

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A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 302 bis ZB bis \n
\n

Article L2333-90 AUTONOME ABROGE, en vigueur du 31/12/2000 au 01/01/2020 (Code général des collectivités territoriales)