{ "article": { "LEGIARTI000006391316": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2563-7", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-20", "DATE_DEBUT": "2000-12-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006391316", "URL": "article/LEGI/ARTI/00/00/06/39/13/LEGIARTI000006391316.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2563L07AXAB" } }, "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": "LEGIARTI000006386457", "@num": "53", "#text": "Loi n°2000-1207 du 13 décembre 2000 - art. 53 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000387814", "@nortexte": "INTX0000028L", "@numtexte": "2000-1207", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000006386461", "@num": "57", "#text": "Loi n°2000-1207 du 13 décembre 2000 - art. 57", "@sens": "cible", "@cidtexte": "JORFTEXT000000387814", "@nortexte": "INTX0000028L", "@numtexte": "2000-1207", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000006276362", "@num": "3", "#text": "Ordonnance n°2003-1212 du 18 décembre 2003 - art. 3 () JORF 20 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429994", "@nortexte": "INTX0300165R", "@numtexte": "2003-1212", "@typelien": "TRANSFERT", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L233-33 al. 4", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346062", "@num": "L233-33", "#text": "CODE DES COMMUNES. - art. L233-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390618", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391318", "@num": "L2564-1", "#text": "Code général des collectivités territoriales - art. L2564-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164603", "@fin": "2011-03-31", "#text": "CHAPITRE IV : Dispositions particulières applicables aux communes de Saint-Martin et de Saint-Barthélémy", "@debut": "2000-12-14" }, { "@id": "LEGISCTA000023236283", "@fin": "2999-01-01", "#text": "CHAPITRE V : Dispositions particulières applicables aux communes de Saint-Martin et de Saint-Barthélémy", "@debut": "2011-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149254", "@fin": "2999-01-01", "#text": "TITRE VI : COMMUNES DES DÉPARTEMENTS D'OUTRE-MER", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135496", "@fin": "2999-01-01", "#text": "LIVRE V : DISPOSITIONS PARTICULIÈRES", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006391315", "@fin": "2000-12-14", "@num": "L2563-7", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006391316", "@fin": "2003-12-20", "@num": "L2563-7", "@etat": "TRANSFERE", "@debut": "2000-12-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
- Dans les communes de Saint-Martin et de Saint-Barthélémy (Guadeloupe), le tarif de la taxe de séjour visée à l'article L. 2333-26 est fixé à 5 p. 100 du prix perçu au titre de chaque nuitée de séjour quelles que soient la nature et la catégorie d'hébergement.
\n
" } }, "LEGIARTI000006276362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006276362", "URL": "article/LEGI/ARTI/00/00/06/27/63/LEGIARTI000006276362.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MVFADXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006389951", "@num": "L2122-21", "#text": "Code général des collectivités territoriales - art. L2122-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389985", "@num": "L2123-2", "#text": "Code général des collectivités territoriales - art. L2123-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390040", "@num": "L2123-23", "#text": "Code général des collectivités territoriales - art. L2123-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390160", "@num": "L2212-5", "#text": "Code général des collectivités territoriales - art. L2212-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390301", "@num": "L2223-24", "#text": "Code général des collectivités territoriales - art. L2223-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390362", "@num": "L2224-12", "#text": "Code général des collectivités territoriales - art. L2224-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390383", "@num": "L2224-15", "#text": "Code général des collectivités territoriales - art. L2224-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390451", "@num": "L2231-16", "#text": "Code général des collectivités territoriales - art. L2231-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390436", "@num": "L2231-9", "#text": "Code général des collectivités territoriales - art. L2231-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390463", "@num": "L2241-5", "#text": "Code général des collectivités territoriales - art. L2241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390471", "@num": "L2242-5", "#text": "Code général des collectivités territoriales - art. L2242-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390508", "@num": "L2253-7", "#text": "Code général des collectivités territoriales - art. L2253-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390539", "@num": "L2321-2", "#text": "Code général des collectivités territoriales - art. L2321-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390549", "@num": "L2331-1", "#text": "Code général des collectivités territoriales - art. L2331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390554", "@num": "L2331-3", "#text": "Code général des collectivités territoriales - art. L2331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390556", "@num": "L2331-4", "#text": "Code général des collectivités territoriales - art. L2331-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390611", "@num": "L2333-21", "#text": "Code général des collectivités territoriales - art. L2333-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390619", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390874", "@num": "L2334-27", "#text": "Code général des collectivités territoriales - art. L2334-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390890", "@num": "L2334-34", "#text": "Code général des collectivités territoriales - art. L2334-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390783", "@num": "L2334-7-2", "#text": "Code général des collectivités territoriales - art. L2334-7-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390967", "@num": "L2411-7", "#text": "Code général des collectivités territoriales - art. L2411-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391189", "@num": "L2531-13", "#text": "Code général des collectivités territoriales - art. L2531-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391316", "@num": "L2563-7", "#text": "Code général des collectivités territoriales - art. L2563-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391317", "@num": "L2563-8", "#text": "Code général des collectivités territoriales - art. L2563-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391319", "@num": "L2564-2", "#text": "Code général des collectivités territoriales - art. L2564-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000429994", "@nor": "INTX0300165R", "@num": "2003-1212", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2003-1212 du 18 décembre 2003 modifiant la partie Législative du code général des collectivités territoriales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000429994", "@c_titre_court": "Ordonnance n° 2003-1212 du 18 décembre 2003" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2003-1212 du 18 décembre 2003 modifiant la partie Législative du code général des collectivités territoriales.", "@debut": "2003-12-20", "@id_txt": "LEGITEXT000005733058", "@c_titre_court": "Ordonnance n° 2003-1212 du 18 décembre 2003" } ], "@ministere": "MINISTERE DE L'INTERIEUR, DE LA SECURITE INTERIEURE ET DES LIBERTES LOCALES", "@date_publi": "2003-12-20", "@date_signature": "2003-12-18" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006276362", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006386457": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006386457", "URL": "article/LEGI/ARTI/00/00/06/38/64/LEGIARTI000006386457.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTEBXXXXXXX053AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006391316", "@num": "L2563-7", "#text": "Code général des collectivités territoriales - art. L2563-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391317", "@num": "L2563-8", "#text": "Code général des collectivités territoriales - art. L2563-8 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006116560", "@fin": "2999-01-01", "#text": "Chapitre II : De l'exercice des compétences nouvelles.", "@debut": "2000-12-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006087794", "@fin": "2999-01-01", "#text": "Titre VI : De l'approfondissement de la décentralisation", "@debut": "2000-12-14" } ] }, "@cid": "JORFTEXT000000387814", "@nor": "INTX0000028L", "@num": "2000-1207", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 2000-1207 du 13 décembre 2000 d'orientation pour l'outre-mer (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000387814", "@c_titre_court": "Loi n°2000-1207 du 13 décembre 2000" }, { "@fin": "2999-01-01", "#text": "Loi n° 2000-1207 du 13 décembre 2000 d'orientation pour l'outre-mer", "@debut": "2000-12-14", "@id_txt": "LEGITEXT000005630251", "@c_titre_court": "Loi n° 2000-1207 du 13 décembre 2000" } ], "@date_publi": "2000-12-14", "@date_signature": "2000-12-13" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006386457", "@fin": "2999-01-01", "@num": "53", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A créé les dispositions suivantes :

-Code général des collectivités territoriales

\nArt. L2563-8\n

" } }, "LEGIARTI000006386461": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "57", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006386461", "URL": "article/LEGI/ARTI/00/00/06/38/64/LEGIARTI000006386461.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTEBXXXXXXX057AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306355", "@num": "1585 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1585 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306354", "@num": "1585 I", "#text": "Code général des impôts, CGI. - art. 1585 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391316", "@num": "L2563-7", "#text": "Code général des collectivités territoriales - art. L2563-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615099", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842507", "@num": "L211-3-1", "#text": "Code des ports maritimes - art. L211-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074233", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006116561", "@fin": "2999-01-01", "#text": "Chapitre III : Des finances locales.", "@debut": "2000-12-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006087794", "@fin": "2999-01-01", "#text": "Titre VI : De l'approfondissement de la décentralisation", "@debut": "2000-12-14" } ] }, "@cid": "JORFTEXT000000387814", "@nor": "INTX0000028L", "@num": "2000-1207", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2000-1207 du 13 décembre 2000 d'orientation pour l'outre-mer (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000387814", "@c_titre_court": "Loi n° 2000-1207 du 13 décembre 2000" }, { "@fin": "2999-01-01", "#text": "Loi n° 2000-1207 du 13 décembre 2000 d'orientation pour l'outre-mer", "@debut": "2000-12-14", "@id_txt": "LEGITEXT000005630251", "@c_titre_court": "Loi n° 2000-1207 du 13 décembre 2000" } ], "@date_publi": "2000-12-14", "@date_signature": "2000-12-13", "@num_parution_jo": "0289" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006386461", "@fin": "2999-01-01", "@num": "57", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code général des collectivités territoriales

\nArt. L2563-7 \n

II.-A modifié les dispositions suivantes :

-Code général des impôts

\nArt. 1585-1 \n

III.-A modifié les dispositions suivantes :

-Code des douanes

\nArt. 266 quater \n

\n
\n

IV.-A créé les dispositions suivantes :

-Code des ports maritimes

\nArt. L211-3-1\n

\n
" } }, "LEGIARTI000006390617": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006390617", "URL": "article/LEGI/ARTI/00/00/06/39/06/LEGIARTI000006390617.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L26AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317293", "#text": "Loi 85-30 1985-01-09", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000317531", "#text": "Loi 86-2 1986-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000317531", "@numtexte": "86-2", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-03" }, { "@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": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006346051", "@num": "L233-29", "#text": "CODE DES COMMUNES. - art. 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Dans les stations classées, dans les communes qui bénéficient de la dotation supplémentaire aux communes et groupements touristiques ou thermaux et la dotation particulière aux communes touristiques, dans les conditions fixées au second alinéa de l'article L. 2333-27, dans les communes littorales au sens de la loi n° 86-2 du 3 janvier 1986 relative à l'aménagement, la protection et la mise en valeur du littoral, dans les communes de montagne au sens de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne, dans les communes qui réalisent des actions de promotion en faveur du tourisme et dans celles qui réalisent des actions de protection et de gestion de leurs espaces naturels, le conseil municipal peut instituer, pour chaque nature d'hébergement, soit une taxe de séjour perçue dans les conditions prévues aux articles L. 2333-30 à L. 2333-40 et L. 2563-7, soit une taxe de séjour forfaitaire perçue dans les conditions prévues aux articles L. 2333-41 à L. 2333-46. Les natures d'hébergement sont fixées par décret en Conseil d'Etat.
\n
Les délibérations prises en application du premier alinéa précisent les natures d'hébergement auxquelles s'appliquent les taxes.
" } }, "LEGIARTI000006390618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-20", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006390618", "URL": "article/LEGI/ARTI/00/00/06/39/06/LEGIARTI000006390618.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L26AXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317293", "#text": "Loi 85-30 1985-01-09", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000317531", "#text": "Loi 86-2 1986-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000317531", "@numtexte": "86-2", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-03" }, { "@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": "LEGIARTI000006321229", "@num": "100", "#text": "Loi - art. 100 () JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006346051", "@num": "L233-29", "#text": "CODE DES COMMUNES. - art. 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R2333-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070633", "#text": "Code général des collectivités territoriales L2333-27, L2333-30 à L2333-40, L2563-7, L2333-41 à L2333-46", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197549", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192283", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181009", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "1996-02-24" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390617", "@fin": "2001-12-29", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390618", "@fin": "2003-12-20", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390619", "@fin": "2005-02-24", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390620", "@fin": "2009-07-25", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020898944", "@fin": "2014-11-08", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2009-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736898", "@fin": "2015-01-01", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023766", "@fin": "2017-01-01", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816957", "@fin": "2019-12-30", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470643", "@fin": "2020-12-31", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042913425", "@fin": "2999-01-01", "@num": "L2333-26", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les stations classées, dans les communes qui bénéficient de la dotation supplémentaire aux communes et groupements touristiques ou thermaux et la dotation particulière aux communes touristiques, dans les conditions fixées au second alinéa de l'article L. 2333-27, dans les communes littorales au sens de la loi n° 86-2 du 3 janvier 1986 relative à l'aménagement, la protection et la mise en valeur du littoral, dans les communes de montagne au sens de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne, dans les communes qui réalisent des actions de promotion en faveur du tourisme et dans celles qui réalisent des actions de protection et de gestion de leurs espaces naturels, le conseil municipal peut instituer, pour chaque nature d'hébergement à titre onéreux, soit une taxe de séjour perçue dans les conditions prévues aux articles L. 2333-30 à L. 2333-40 et L. 2563-7, soit une taxe de séjour forfaitaire perçue dans les conditions prévues aux articles L. 2333-41 à L. 2333-46. Les natures d'hébergement sont fixées par décret en Conseil d'Etat.
\n
Les délibérations prises en application du premier alinéa précisent les natures d'hébergement auxquelles s'appliquent les taxes.
" } }, "LEGIARTI000006390619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-02-24", "DATE_DEBUT": "2003-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006390619", "URL": "article/LEGI/ARTI/00/00/06/39/06/LEGIARTI000006390619.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L26AXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317293", "#text": "Loi 85-30 1985-01-09", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@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": "JORFTEXT000000429994", "#text": "Ordonnance 2003-1212 2003-12-18 art. 3 VIII, XXI JORF 20 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429994", "@nortexte": "INTX0300165R", "@numtexte": "2003-1212", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006276362", "@num": "3", "#text": "Ordonnance n°2003-1212 du 18 décembre 2003 - art. 3 () JORF 20 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429994", "@nortexte": "INTX0300165R", "@numtexte": "2003-1212", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006346051", "@num": "L233-29", "#text": "CODE DES COMMUNES. - art. L233-29 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346055", "@num": "L233-29", "#text": "CODE DES COMMUNES. - art. L233-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143525", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432338", "@num": "L133-17", "#text": "Code du tourisme. - art. L133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736948", "@num": "L133-7", "#text": "Code du tourisme. - art. L133-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736939", "@num": "L134-6", "#text": "Code du tourisme. - art. L134-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813642", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364939", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993297", "@num": "L2331-3", "#text": "Code général des collectivités territoriales - art. L2331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390625", "@num": "L2333-27", "#text": "Code général des collectivités territoriales - art. L2333-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023760", "@num": "L2333-28", "#text": "Code général des collectivités territoriales - art. L2333-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704475", "@num": "L2531-17", "#text": "Code général des collectivités territoriales - art. L2531-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048799449", "@num": "L2531-18", "#text": "Code général des collectivités territoriales - art. L2531-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391316", "@num": "L2563-7", "#text": "Code général des collectivités territoriales - art. L2563-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391318", "@num": "L2564-1", "#text": "Code général des collectivités territoriales - art. L2564-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023236084", "@num": "L2564-59", "#text": "Code général des collectivités territoriales - art. L2564-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023236290", "@num": "L2565-1", "#text": "Code général des collectivités territoriales - art. L2565-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391519", "@num": "L2572-58", "#text": "Code général des collectivités territoriales - art. L2572-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736931", "@num": "L3333-1", "#text": "Code général des collectivités territoriales - art. L3333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392881", "@num": "L5211-27", "#text": "Code général des collectivités territoriales - art. L5211-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396517", "@num": "R2333-43", "#text": "Code général des collectivités territoriales - art. R2333-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240802", "@num": "R2333-44", "#text": "Code général des collectivités territoriales - art. R2333-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070633", "#text": "Code général des collectivités territoriales L2333-27, L2333-30 à L2333-40, L2564-1, L2333-41 à L2333-46", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833473", "@num": "L321-2", "#text": "Code de l'environnement - art. L321-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197549", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192283", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181009", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "1996-02-24" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390617", "@fin": "2001-12-29", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390618", "@fin": "2003-12-20", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390619", "@fin": "2005-02-24", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390620", "@fin": "2009-07-25", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020898944", "@fin": "2014-11-08", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2009-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736898", "@fin": "2015-01-01", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023766", "@fin": "2017-01-01", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816957", "@fin": "2019-12-30", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470643", "@fin": "2020-12-31", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042913425", "@fin": "2999-01-01", "@num": "L2333-26", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les stations classées, dans les communes qui bénéficient de la dotation supplémentaire aux communes et groupements touristiques ou thermaux et la dotation particulière aux communes touristiques, dans les conditions fixées au second alinéa de l'article L. 2333-27, dans les communes littorales au sens de l'article L. 321-2 du code de l'environnement, dans les communes de montagne au sens de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne, dans les communes qui réalisent des actions de promotion en faveur du tourisme et dans celles qui réalisent des actions de protection et de gestion de leurs espaces naturels, le conseil municipal peut instituer, pour chaque nature d'hébergement à titre onéreux, soit une taxe de séjour perçue dans les conditions prévues aux articles L. 2333-30 à L. 2333-40 et L. 2564-1, soit une taxe de séjour forfaitaire perçue dans les conditions prévues aux articles L. 2333-41 à L. 2333-46. Les natures d'hébergement sont fixées par décret en Conseil d'Etat.
\n
Les délibérations prises en application du premier alinéa précisent les natures d'hébergement auxquelles s'appliquent les taxes.
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Dans les stations classées, dans les communes qui bénéficient de la dotation supplémentaire aux communes et groupements touristiques ou thermaux et la dotation particulière aux communes touristiques, dans les conditions fixées au deuxième alinéa de l'article L. 2333-27, dans les communes littorales au sens de l'article L. 321-2 du code de l'environnement, dans les communes de montagne au sens de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne, dans les communes qui réalisent des actions de promotion en faveur du tourisme et dans celles qui réalisent des actions de protection et de gestion de leurs espaces naturels, le conseil municipal peut instituer, pour chaque nature d'hébergement à titre onéreux, soit une taxe de séjour perçue dans les conditions prévues aux articles L. 2333-30 à L. 2333-40 et L. 2564-1, soit une taxe de séjour forfaitaire perçue dans les conditions prévues aux articles L. 2333-41 à L. 2333-46. Les natures d'hébergement sont fixées par décret en Conseil d'Etat.
\n
Les délibérations prises en application du premier alinéa précisent les natures d'hébergement auxquelles s'appliquent les taxes.
" } }, "LEGIARTI000020898944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-08", "DATE_DEBUT": "2009-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000020898944", "URL": "article/LEGI/ARTI/00/00/20/89/89/LEGIARTI000020898944.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317293", "#text": "LOI n° 85-30 du 9 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "LEGIARTI000020894312", "@num": "26", "#text": "LOI n°2009-888\n du 22 juillet 2009 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000006346051", "@num": "L233-29", "#text": "CODE DES COMMUNES. - art. 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L2564-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023236084", "@num": "L2564-59", "#text": "Code général des collectivités territoriales - art. L2564-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023236290", "@num": "L2565-1", "#text": "Code général des collectivités territoriales - art. L2565-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391519", "@num": "L2572-58", "#text": "Code général des collectivités territoriales - art. L2572-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736931", "@num": "L3333-1", "#text": "Code général des collectivités territoriales - art. L3333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736916", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392881", "@num": "L5211-27", "#text": "Code général des collectivités territoriales - art. L5211-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396517", "@num": "R2333-43", "#text": "Code général des collectivités territoriales - art. R2333-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240802", "@num": "R2333-44", "#text": "Code général des collectivités territoriales - art. R2333-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833473", "@num": "L321-2", "#text": "Code de l'environnement - art. L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197549", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192283", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181009", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "1996-02-24" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390617", "@fin": "2001-12-29", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390618", "@fin": "2003-12-20", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390619", "@fin": "2005-02-24", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390620", "@fin": "2009-07-25", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020898944", "@fin": "2014-11-08", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2009-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736898", "@fin": "2015-01-01", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023766", "@fin": "2017-01-01", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816957", "@fin": "2019-12-30", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470643", "@fin": "2020-12-31", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042913425", "@fin": "2999-01-01", "@num": "L2333-26", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les stations classées et dans les communes touristiques relevant de la section 2 du chapitre III du titre III du livre Ier du code du tourisme, dans les communes littorales au sens de l'article L. 321-2 du code de l'environnement, dans les communes de montagne au sens de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne, dans les communes qui réalisent des actions de promotion en faveur du tourisme et dans celles qui réalisent des actions de protection et de gestion de leurs espaces naturels, le conseil municipal peut instituer, pour chaque nature d'hébergement à titre onéreux, soit une taxe de séjour perçue dans les conditions prévues aux articles L. 2333-30 à L. 2333-40 et L. 2564-1, soit une taxe de séjour forfaitaire perçue dans les conditions prévues aux articles L. 2333-41 à L. 2333-46. Les natures d'hébergement sont fixées par décret en Conseil d'Etat.

Les délibérations prises en application du premier alinéa précisent les natures d'hébergement auxquelles s'appliquent les taxes.

" } }, "LEGIARTI000023231473": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2564-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-03-31", "DATE_DEBUT": "2003-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000023231473", "URL": "article/LEGI/ARTI/00/00/23/23/14/LEGIARTI000023231473.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027343417", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143377", "@num": "L441-3", "#text": "Code du tourisme. - art. L441-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736898", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391315", "@num": "L2563-7", "#text": "Code général des collectivités territoriales - art. L2563-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391316", "@num": "L2563-7", "#text": "Code général des collectivités territoriales - art. L2563-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164603", "@fin": "2011-03-31", "#text": "CHAPITRE IV : Dispositions particulières applicables aux communes de Saint-Martin et de Saint-Barthélémy", "@debut": "2000-12-14" }, { "@id": "LEGISCTA000023236283", "@fin": "2999-01-01", "#text": "CHAPITRE V : Dispositions particulières applicables aux communes de Saint-Martin et de Saint-Barthélémy", "@debut": "2011-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149254", "@fin": "2999-01-01", "#text": "TITRE VI : COMMUNES DES DÉPARTEMENTS D'OUTRE-MER", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135496", "@fin": "2999-01-01", "#text": "LIVRE V : DISPOSITIONS PARTICULIÈRES", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023231473", "@fin": "2011-03-31", "@num": "L2564-1", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023236273", "@fin": "2012-01-01", "@num": "L2564-1", "@etat": "MODIFIE", "@debut": "2011-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024901364", "@fin": "2999-01-01", "@num": "L2564-1", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les communes de Saint-Martin et de Saint-Barthélemy (Guadeloupe), le tarif de la taxe de séjour visée à l'article L. 2333-26 est fixé à 5 % du prix perçu au titre de chaque nuitée de séjour quelles que soient la nature et la catégorie d'hébergement.
\n
" } }, "LEGIARTI000023236273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2564-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2011-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000023236273", "URL": "article/LEGI/ARTI/00/00/23/23/62/LEGIARTI000023236273.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi n°96-142 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000023176274", "@num": "2", "#text": "LOI n°2010-1487 du 7 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023174577", "@nortexte": "IOCX1014249L", "@numtexte": "2010-1487", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000027343417", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143377", "@num": "L441-3", "#text": "Code du tourisme. - art. L441-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736898", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391315", "@num": "L2563-7", "#text": "Code général des collectivités territoriales - art. L2563-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391316", "@num": "L2563-7", "#text": "Code général des collectivités territoriales - art. L2563-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391325", "@num": "L2572-1", "#text": "Code général des collectivités territoriales - art. L2572-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023829111", "@fin": "2012-01-01", "#text": "Sous-section unique", "@debut": "2011-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023828911", "@fin": "2012-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2011-03-31" }, { "@id": "LEGISCTA000024901368", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023828880", "@fin": "2012-01-01", "#text": "CHAPITRE IV : Dispositions applicables aux communes de Mayotte", "@debut": "2011-03-31" }, { "@id": "LEGISCTA000024901370", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Dispositions applicables aux communes de Mayotte", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149254", "@fin": "2999-01-01", "#text": "TITRE VI : COMMUNES DES DÉPARTEMENTS D'OUTRE-MER", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135496", "@fin": "2999-01-01", "#text": "LIVRE V : DISPOSITIONS PARTICULIÈRES", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023231473", "@fin": "2011-03-31", "@num": "L2564-1", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023236273", "@fin": "2012-01-01", "@num": "L2564-1", "@etat": "MODIFIE", "@debut": "2011-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024901364", "@fin": "2999-01-01", "@num": "L2564-1", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application aux communes de Mayotte de la deuxième partie du présent code :

1° La référence au département ou à la région est remplacée par la référence au Département de Mayotte ;

2° La référence au conseil régional ou aux conseils généraux est remplacée par la référence au conseil général ;

3° La référence à la valeur horaire du salaire minimum de croissance est remplacée par la référence au taux horaire du salaire minimum interprofessionnel garanti en vigueur à Mayotte.

\n
" } }, "LEGIARTI000024901364": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2564-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024901364", "URL": "article/LEGI/ARTI/00/00/24/90/13/LEGIARTI000024901364.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi n°96-142 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000024893717", "@num": "1", "#text": "Ordonnance n°2011-1708\n du 1er décembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024893248", "@nortexte": "OMEO1128061R", "@numtexte": "2011-1708", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-12-01" }, { "@id": "LEGIARTI000027343417", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143377", "@num": "L441-3", "#text": "Code du tourisme. - art. L441-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736898", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391315", "@num": "L2563-7", "#text": "Code général des collectivités territoriales - art. L2563-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391316", "@num": "L2563-7", "#text": "Code général des collectivités territoriales - art. L2563-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023828911", "@fin": "2012-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2011-03-31" }, { "@id": "LEGISCTA000024901368", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023828880", "@fin": "2012-01-01", "#text": "CHAPITRE IV : Dispositions applicables aux communes de Mayotte", "@debut": "2011-03-31" }, { "@id": "LEGISCTA000024901370", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Dispositions applicables aux communes de Mayotte", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149254", "@fin": "2999-01-01", "#text": "TITRE VI : COMMUNES DES DÉPARTEMENTS D'OUTRE-MER", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135496", "@fin": "2999-01-01", "#text": "LIVRE V : DISPOSITIONS PARTICULIÈRES", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023231473", "@fin": "2011-03-31", "@num": "L2564-1", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023236273", "@fin": "2012-01-01", "@num": "L2564-1", "@etat": "MODIFIE", "@debut": "2011-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024901364", "@fin": "2999-01-01", "@num": "L2564-1", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des livres Ier à IV de la présente partie sont applicables à Mayotte dans les conditions et sous les réserves prévues au présent chapitre.

" } }, "LEGIARTI000029736898": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-11-08" } }, "META_COMMUN": { "ID": "LEGIARTI000029736898", "URL": "article/LEGI/ARTI/00/00/29/73/68/LEGIARTI000029736898.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 43 III de l'ordonnance n° 2014-1335 du 6 novembre 2014 les présentes dispositions s'appliquent à compter des impositions dues au titre de 2015.

\n
\n
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Dans les stations classées et dans les communes touristiques relevant de la section 2 du chapitre III du titre III du livre Ier du code du tourisme, dans les communes littorales au sens de l'article L. 321-2 du code de l'environnement, dans les communes de montagne au sens de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne, dans les communes qui réalisent des actions de promotion en faveur du tourisme et dans celles qui réalisent des actions de protection et de gestion de leurs espaces naturels, le conseil municipal peut instituer, pour chaque nature d'hébergement à titre onéreux, soit une taxe de séjour perçue dans les conditions prévues aux articles L. 2333-30 à L. 2333-40 et L. 2564-1, soit une taxe de séjour forfaitaire perçue dans les conditions prévues aux articles L. 2333-41 à L. 2333-46, sous réserve des dispositions de l'article L. 5211-21. Les natures d'hébergement sont fixées par décret en Conseil d'Etat.

Les délibérations prises en application du premier alinéa précisent les natures d'hébergement auxquelles s'appliquent les taxes. Il en va de même lorsque les délibérations sont prises par l'organe délibérant d'un établissement public de coopération intercommunale à fiscalité propre ou par le conseil de la métropole de Lyon, en application des dispositions de l'article L. 5211-21.

" } }, "LEGIARTI000030023766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030023766", "URL": "article/LEGI/ARTI/00/00/30/02/37/LEGIARTI000030023766.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
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I.-Sous réserve de l'article L. 5211-21, une taxe de séjour ou une taxe de séjour forfaitaire peut être instituée par délibération du conseil municipal :

1° Des communes touristiques et des stations classées de tourisme relevant de la section 2 du chapitre III du titre III du livre Ier du code du tourisme ;

2° Des communes littorales, au sens de l'article L. 321-2 du code de l'environnement ;

3° Des communes de montagne, au sens de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne ;

4° Des communes qui réalisent des actions de promotion en faveur du tourisme ainsi que de celles qui réalisent des actions de protection et de gestion de leurs espaces naturels ;

5° Ou des communes qui ont adopté la délibération contraire mentionnée au I de l'article L. 5211-21 du présent code.

II.-La délibération adoptée par le conseil municipal des communes mentionnées au I du présent article précise s'il est fait application soit de la taxe de séjour prévue aux paragraphes 2 et 3 de la présente sous-section, soit de la taxe de séjour forfaitaire prévue aux paragraphes 4 et 5.

La délibération est adoptée avant le début de la période de la perception de la taxe de séjour ou de la taxe de séjour forfaitaire.

III.-Le conseil municipal ne peut appliquer qu'un seul des deux régimes d'imposition prévus au II à chaque nature d'hébergement à titre onéreux proposées dans la commune.

Le conseil municipal ne peut pas exempter une nature ou une catégorie d'hébergement à titre onéreux du régime d'imposition déterminé en application du même II.

\n
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L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197549", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192283", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181009", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "1996-02-24" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390617", "@fin": "2001-12-29", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390618", "@fin": "2003-12-20", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390619", "@fin": "2005-02-24", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390620", "@fin": "2009-07-25", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020898944", "@fin": "2014-11-08", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2009-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736898", "@fin": "2015-01-01", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023766", "@fin": "2017-01-01", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816957", "@fin": "2019-12-30", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470643", "@fin": "2020-12-31", "@num": "L2333-26", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042913425", "@fin": "2999-01-01", "@num": "L2333-26", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve de l'article L. 5211-21, une taxe de séjour ou une taxe de séjour forfaitaire peut être instituée par délibération prise par le conseil municipal avant le 1er octobre de l'année pour être applicable à compter de l'année suivante :

1° Des communes touristiques et des stations classées de tourisme relevant de la section 2 du chapitre III du titre III du livre Ier du code du tourisme ;

2° Des communes littorales, au sens de l'article L. 321-2 du code de l'environnement ;

3° Des communes de montagne, au sens de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne ;

4° Des communes qui réalisent des actions de promotion en faveur du tourisme ainsi que de celles qui réalisent des actions de protection et de gestion de leurs espaces naturels ;

5° Ou des communes qui ont adopté la délibération contraire mentionnée au I de l'article L. 5211-21 du présent code.

II. – La délibération adoptée par le conseil municipal des communes mentionnées au I du présent article précise s'il est fait application soit de la taxe de séjour prévue aux paragraphes 2 et 3 de la présente sous-section, soit de la taxe de séjour forfaitaire prévue aux paragraphes 4 et 5.

La délibération est adoptée avant le début de la période de la perception de la taxe de séjour ou de la taxe de séjour forfaitaire.

III. – Le conseil municipal ne peut appliquer qu'un seul des deux régimes d'imposition prévus au II à chaque nature d'hébergement à titre onéreux proposées dans la commune.

Le conseil municipal ne peut pas exempter une nature ou une catégorie d'hébergement à titre onéreux du régime d'imposition déterminé en application du même II.

\n
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1° Des communes touristiques et des stations classées de tourisme relevant de la section 2 du chapitre III du titre III du livre Ier du code du tourisme ;

2° Des communes littorales, au sens de l'article L. 321-2 du code de l'environnement ;

3° Des communes de montagne, au sens de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne ;

4° Des communes qui réalisent des actions de promotion en faveur du tourisme ainsi que de celles qui réalisent des actions de protection et de gestion de leurs espaces naturels ;

5° Ou des communes qui ont adopté la délibération contraire mentionnée au I de l'article L. 5211-21 du présent code.

La délibération est adoptée avant le début de la période de la perception de la taxe de séjour ou de la taxe de séjour forfaitaire.

Les hébergements en attente de classement ou sans classement, à l'exception des catégories d'hébergements mentionnées dans le tableau du troisième alinéa de l'article L. 2333-30 et du I de l'article L. 2333-41, sont soumis au régime d'imposition prévu aux paragraphes 2 et 3 de la présente sous-section.

III. – Le conseil municipal ne peut appliquer qu'un seul des deux régimes d'imposition prévus au II à chaque nature d'hébergement à titre onéreux proposées dans la commune.

Le conseil municipal ne peut pas exempter une nature ou une catégorie d'hébergement à titre onéreux du régime d'imposition déterminé en application du même II.

\n
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I. – Sous réserve de l'article L. 5211-21, une taxe de séjour ou une taxe de séjour forfaitaire peut être instituée par délibération prise par le conseil municipal avant le 1er juillet de l'année pour être applicable à compter de l'année suivante :

Article L2563-7 AUTONOME TRANSFERE, en vigueur du 14/12/2000 au 20/12/2003 (Code général des collectivités territoriales)