{ "article": { "LEGIARTI000006500881": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-23", "DATE_DEBUT": "1993-01-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006500881", "URL": "article/LEGI/ARTI/00/00/06/50/08/LEGIARTI000006500881.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACIAYXXXXXX012AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1993-01-08 art. 10 JORF 29 janvier 1993", "@sens": "source", "@typelien": "CREATION" }, { "#text": "Arrêté 1997-04-01 art. 7 JORF 23 avril 1997", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "LEGIARTI000006346051", "@num": "L233-29", "#text": "CODE DES COMMUNES. - art. L233-29 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348139", "@num": "R233-60", "#text": "CODE DES COMMUNES. - art. R233-60 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L233-29, R233-44, R233-60", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "LEGITEXT000006071096", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2010-08-18", "#text": "Arrêté du 28 décembre 1976 instituant la répartition catégorielle des meublés de tourisme", "@debut": "1997-04-23", "@id_txt": "LEGITEXT000006071096", "@c_titre_court": "Arrêté du 28 décembre 1976" } ], "@date_publi": "2999-01-01", "@date_signature": "1976-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006500881", "@fin": "1997-04-23", "@num": "12", "@etat": "ABROGE", "@debut": "1993-01-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article L. 233-29 du code des communes, les gîtes de France classés 1 épi, 2 épis, 3 épis et 4 épis correspondent respectivement aux meublés désignés par les termes 3ème catégorie, 2ème catégorie, 1ère catégorie et hors classe des articles R. 233-44 et R. 233-60 du code susvisé.
\n
" } }, "LEGIARTI000006346051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-29", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1981-12-31", "DATE_DEBUT": "1977-03-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006346051", "URL": "article/LEGI/ARTI/00/00/06/34/60/LEGIARTI000006346051.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX1X233L29AAXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701049", "#text": "Décret 77-90 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000701049", "@numtexte": "77-90", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "LEGIARTI000006273583", "@num": "117", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 117 () JORF 31 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006386813", "@num": "2", "#text": "Ordonnance n° 91-755 du 22 juillet 1991 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333122", "@nortexte": "DOMX9100103R", "@numtexte": "91-755", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1991-07-22" }, { "@id": "LEGIARTI000006500881", "@num": "12", "#text": "Arrêté du 28 décembre 1976 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006346004", "@num": "L231-5", "#text": "CODE DES COMMUNES. - art. L231-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346092", "@num": "L233-45", "#text": "CODE DES COMMUNES. - art. L233-45 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348078", "@num": "R*233-43", "#text": "CODE DES COMMUNES. - art. R*233-43 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390620", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390617", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180314", "@fin": "1982-03-03", "#text": "TAXE DE SEJOUR.", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163468", "@fin": "1982-03-03", "#text": "TAXES PARTICULIERES AUX STATIONS CLASSEES", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148039", "@fin": "1988-12-30", "#text": "Taxes, redevances ou versements autres que ceux prévus par le code général des impôts", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134613", "@fin": "1988-12-30", "#text": "RECETTES", "@debut": "2003-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115371", "@fin": "1996-02-24", "#text": "FINANCES COMMUNALES", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085621", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346051", "@fin": "1981-12-31", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346052", "@fin": "1986-01-04", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1981-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346053", "@fin": "1988-01-06", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1986-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346054", "@fin": "1995-02-03", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006346055", "@fin": "1996-02-24", "@num": "L233-29", "@etat": "ABROGE", "@debut": "1995-02-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il peut être institué dans les stations classées, par délibération du conseil municipal, une taxe dite taxe de séjour.
\n
" } }, "LEGIARTI000006346052": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-29", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-04", "DATE_DEBUT": "1981-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006346052", "URL": "article/LEGI/ARTI/00/00/06/34/60/LEGIARTI000006346052.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX1X233L29AAXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701049", "#text": "Décret 77-90 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000701049", "@numtexte": "77-90", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "LEGIARTI000006273583", "@num": "117", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 117 () JORF 31 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006386813", "@num": "2", "#text": "Ordonnance n° 91-755 du 22 juillet 1991 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333122", "@nortexte": "DOMX9100103R", "@numtexte": "91-755", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1991-07-22" }, { "@id": "LEGIARTI000006500881", "@num": "12", "#text": "Arrêté du 28 décembre 1976 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006346004", "@num": "L231-5", "#text": "CODE DES COMMUNES. - art. L231-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346092", "@num": "L233-45", "#text": "CODE DES COMMUNES. - art. L233-45 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346187", "@num": "L234-14", "#text": "CODE DES COMMUNES. - art. L234-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348078", "@num": "R*233-43", "#text": "CODE DES COMMUNES. - art. R*233-43 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390620", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390617", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192010", "@fin": "1988-01-06", "#text": "Dispositions générales .", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180315", "@fin": "1988-01-06", "#text": "Taxe de séjour", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163469", "@fin": "1988-01-06", "#text": "Taxes particulières aux stations", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148039", "@fin": "1988-12-30", "#text": "Taxes, redevances ou versements autres que ceux prévus par le code général des impôts", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134613", "@fin": "1988-12-30", "#text": "RECETTES", "@debut": "2003-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115371", "@fin": "1996-02-24", "#text": "FINANCES COMMUNALES", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085621", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346051", "@fin": "1981-12-31", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346052", "@fin": "1986-01-04", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1981-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346053", "@fin": "1988-01-06", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1986-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346054", "@fin": "1995-02-03", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006346055", "@fin": "1996-02-24", "@num": "L233-29", "@etat": "ABROGE", "@debut": "1995-02-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les stations classées ainsi que dans les communes qui bénéficient de la dotation visée à l'article L. 234-14 du présent code, il peut être institué, par délibération du conseil municipal, une taxe dite \"taxe de séjour\".
\n
" } }, "LEGIARTI000006346053": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-29", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-06", "DATE_DEBUT": "1986-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006346053", "URL": "article/LEGI/ARTI/00/00/06/34/60/LEGIARTI000006346053.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX1X233L29AAXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701049", "#text": "Décret 77-90 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000701049", "@numtexte": "77-90", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "LEGIARTI000006847702", "@num": "23", "#text": "Loi n°86-2 du 3 janvier 1986 - art. 23 () JORF 4 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317531", "@numtexte": "86-2", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-03" }, { "@id": "LEGIARTI000006386813", "@num": "2", "#text": "Ordonnance n° 91-755 du 22 juillet 1991 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333122", "@nortexte": "DOMX9100103R", "@numtexte": "91-755", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1991-07-22" }, { "@id": "LEGIARTI000006500881", "@num": "12", "#text": "Arrêté du 28 décembre 1976 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006346004", "@num": "L231-5", "#text": "CODE DES COMMUNES. - art. L231-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346092", "@num": "L233-45", "#text": "CODE DES COMMUNES. - art. L233-45 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346187", "@num": "L234-14", "#text": "CODE DES COMMUNES. - art. L234-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348078", "@num": "R*233-43", "#text": "CODE DES COMMUNES. - art. R*233-43 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390620", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390617", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192010", "@fin": "1988-01-06", "#text": "Dispositions générales .", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180315", "@fin": "1988-01-06", "#text": "Taxe de séjour", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163469", "@fin": "1988-01-06", "#text": "Taxes particulières aux stations", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148039", "@fin": "1988-12-30", "#text": "Taxes, redevances ou versements autres que ceux prévus par le code général des impôts", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134613", "@fin": "1988-12-30", "#text": "RECETTES", "@debut": "2003-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115371", "@fin": "1996-02-24", "#text": "FINANCES COMMUNALES", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085621", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346051", "@fin": "1981-12-31", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346052", "@fin": "1986-01-04", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1981-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346053", "@fin": "1988-01-06", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1986-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346054", "@fin": "1995-02-03", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006346055", "@fin": "1996-02-24", "@num": "L233-29", "@etat": "ABROGE", "@debut": "1995-02-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les stations classées, dans les communes qui bénéficient de la dotation visée à l'article L. 234-14 du présent code, ainsi que dans les communes littorales au sens de la loi n° 86-2 du 3 janvier 1986 précitée, il peut être institué, par délibération du conseil municipal, une taxe dite \"taxe de séjour\".
\n
" } }, "LEGIARTI000006346054": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-29", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-02-03", "DATE_DEBUT": "1988-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006346054", "URL": "article/LEGI/ARTI/00/00/06/34/60/LEGIARTI000006346054.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX1X233L29AAXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701049", "#text": "Décret 77-90 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000701049", "@numtexte": "77-90", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@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": "JORFTEXT000000875418", "#text": "Loi 88-13 1988-01-05 art. 58 III, IV JORF 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875418", "@nortexte": "INTX8700039L", "@numtexte": "88-13", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGIARTI000006339507", "@num": "58", "#text": "Loi n°88-13 du 5 janvier 1988 - art. 58 () JORF 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875418", "@nortexte": "INTX8700039L", "@numtexte": "88-13", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGIARTI000006386813", "@num": "2", "#text": "Ordonnance n° 91-755 du 22 juillet 1991 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333122", "@nortexte": "DOMX9100103R", "@numtexte": "91-755", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1991-07-22" }, { "@id": "LEGIARTI000006500881", "@num": "12", "#text": "Arrêté du 28 décembre 1976 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006346004", "@num": "L231-5", "#text": "CODE DES COMMUNES. - art. L231-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346059", "@num": "L233-33", "#text": "CODE DES COMMUNES. - art. L233-33 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346087", "@num": "L233-44", "#text": "CODE DES COMMUNES. - art. L233-44 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345821", "@num": "L233-44-1", "#text": "CODE DES COMMUNES. - art. L233-44-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346092", "@num": "L233-45", "#text": "CODE DES COMMUNES. - art. L233-45 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346181", "@num": "L234-13", "#text": "CODE DES COMMUNES. - art. L234-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348078", "@num": "R*233-43", "#text": "CODE DES COMMUNES. - art. R*233-43 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L234-13, L233-33, L233-44, L233-44-1, L233-44-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390620", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390617", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192016", "@fin": "1996-02-24", "#text": "PARAGRAPHE 1 : Dispositions générales.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180288", "@fin": "1996-02-24", "#text": "SOUS-SECTION 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163437", "@fin": "1996-02-24", "#text": "SECTION 4 : Taxes particulières aux stations", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148014", "@fin": "1996-02-24", "#text": "CHAPITRE 3 : Taxes, redevances ou versements autres que ceux prévus par le code général des Impôts", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134607", "@fin": "1996-02-24", "#text": "TITRE 3 : Recettes", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115370", "@fin": "1996-02-24", "#text": "LIVRE 2 : Finances communales", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085621", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346051", "@fin": "1981-12-31", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346052", "@fin": "1986-01-04", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1981-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346053", "@fin": "1988-01-06", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1986-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346054", "@fin": "1995-02-03", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006346055", "@fin": "1996-02-24", "@num": "L233-29", "@etat": "ABROGE", "@debut": "1995-02-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les stations classées, dans les communes qui bénéficient de l'une des dotations prévues à l'article L. 234-13, 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 et dans les communes qui réalisent des actions de promotion en faveur du tourisme, le conseil municipal peut instituer, pour chaque nature d'hébergement, soit une taxe de séjour perçue dans les conditions prévues aux articles L. 233-33 à L. 233-44, soit une taxe de séjour forfaitaire perçue dans les conditions prévues aux articles L. 233-44-1 à L. 233-44-7. 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.
" } }, "LEGIARTI000006346055": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-29", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1996-02-24", "DATE_DEBUT": "1995-02-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006346055", "URL": "article/LEGI/ARTI/00/00/06/34/60/LEGIARTI000006346055.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX1X233L29AAXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701049", "#text": "Décret 77-90 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000701049", "@numtexte": "77-90", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@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": "LEGIARTI000006386813", "@num": "2", "#text": "Ordonnance n° 91-755 du 22 juillet 1991 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333122", "@nortexte": "DOMX9100103R", "@numtexte": "91-755", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1991-07-22" }, { "@id": "LEGIARTI000006848469", "@num": "50", "#text": "Loi n°95-101 du 2 février 1995 - art. 50 () JORF 3 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000551804", "@nortexte": "ENVX9400049L", "@numtexte": "95-101", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006340192", "@num": "12", "#text": "Loi n°96-142 du 21 février 1996 - art. 12 (V) JORF 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006500881", "@num": "12", "#text": "Arrêté du 28 décembre 1976 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006346004", "@num": "L231-5", "#text": "CODE DES COMMUNES. - art. L231-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346092", "@num": "L233-45", "#text": "CODE DES COMMUNES. - art. L233-45 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346158", "@num": "L234-7", "#text": "CODE DES COMMUNES. - art. L234-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348078", "@num": "R*233-43", "#text": "CODE DES COMMUNES. - art. R*233-43 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L234-7, L233-33 à L233-44, L233-44-1 à L233-44-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390620", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390617", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192016", "@fin": "1996-02-24", "#text": "PARAGRAPHE 1 : Dispositions générales.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180288", "@fin": "1996-02-24", "#text": "SOUS-SECTION 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163437", "@fin": "1996-02-24", "#text": "SECTION 4 : Taxes particulières aux stations", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148014", "@fin": "1996-02-24", "#text": "CHAPITRE 3 : Taxes, redevances ou versements autres que ceux prévus par le code général des Impôts", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134607", "@fin": "1996-02-24", "#text": "TITRE 3 : Recettes", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115370", "@fin": "1996-02-24", "#text": "LIVRE 2 : Finances communales", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085621", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346051", "@fin": "1981-12-31", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346052", "@fin": "1986-01-04", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1981-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346053", "@fin": "1988-01-06", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1986-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006346054", "@fin": "1995-02-03", "@num": "L233-29", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006346055", "@fin": "1996-02-24", "@num": "L233-29", "@etat": "ABROGE", "@debut": "1995-02-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les stations classées, dans les communes percevant 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. 234-7, 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 et 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. 233-33 à L. 233-44, soit une taxe de séjour forfaitaire perçue dans les conditions prévues aux articles L. 233-44-1 à L. 233-44-7. 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.
" } }, "LEGIARTI000006348139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R233-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1978-01-13", "DATE_DEBUT": "1977-03-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006348139", "URL": "article/LEGI/ARTI/00/00/06/34/81/LEGIARTI000006348139.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX2X233R060AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000849158", "#text": "Décret 59-701 1959-06-06 ART. 1 à ART. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000849158", "@numtexte": "59-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-06" }, { "@id": "JORFTEXT000000695044", "#text": "Décret 68-1031 1968-11-14 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000695044", "@numtexte": "68-1031", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1968-11-14" }, { "@id": "JORFTEXT000000335057", "#text": "Décret 77-91 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000335057", "@numtexte": "77-91", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "JORFTEXT000000335057", "#text": "Décret 77-91 1977-01-27 JORF et JONC 3 février 1977 date d'entrée en vigueur élection des maires", "@sens": "source", "@cidtexte": "JORFTEXT000000335057", "@numtexte": "77-91", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "LEGIARTI000006500881", "@num": "12", "#text": "Arrêté du 28 décembre 1976 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R143-28 à R143-35", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397160", "@num": "R2333-60", "#text": "Code général des collectivités territoriales - art. R2333-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192031", "@fin": "1978-01-13", "#text": "DISPOSITIONS PARTICULIERES AUX STATIONS DE SPORTS D'HIVER ET D'ALPINISME .", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180465", "@fin": "1982-11-18", "#text": "Taxe de séjour", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163749", "@fin": "1982-11-18", "#text": "Taxes particulières aux stations *classées*", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148253", "@fin": "1988-05-06", "#text": "Taxes, redevances ou versements autres que ceux prévus par le code général des Impôts", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134679", "@fin": "1988-05-08", "#text": "RECETTES", "@debut": "2003-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115382", "@fin": "1988-12-31", "#text": "FINANCES COMMUNALES", "@debut": "2003-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085623", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348139", "@fin": "1978-01-13", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348140", "@fin": "1988-01-06", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1978-01-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348141", "@fin": "1988-05-08", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348142", "@fin": "1993-02-13", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1988-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006348143", "@fin": "2000-04-09", "@num": "R233-60", "@etat": "ABROGE", "@debut": "1993-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les stations de sports d'hiver et d'alpinisme mentionnées aux articles R. 143-28 à R. 143-35, l'établissement de la taxe de séjour est autorisé après enquête à laquelle il est procédé dans les formes établies par le titre 1er du décret n° 59-701 du 6 juin 1959.
\n
" } }, "LEGIARTI000006348140": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R233-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-06", "DATE_DEBUT": "1978-01-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006348140", "URL": "article/LEGI/ARTI/00/00/06/34/81/LEGIARTI000006348140.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX2X233R060AXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335057", "#text": "Décret 77-91 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000335057", "@numtexte": "77-91", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "LEGIARTI000006500881", "@num": "12", "#text": "Arrêté du 28 décembre 1976 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006347331", "@num": "R143-33", "#text": "CODE DES COMMUNES. - art. R143-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397160", "@num": "R2333-60", "#text": "Code général des collectivités territoriales - art. R2333-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074224", "#text": "Code de l'expropriation pour cause d'utilité publique R11-3 à Code de l'expropriation pour cause d'utilité publique R11-13", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192062", "@fin": "1988-01-06", "#text": "Dispositions particulières aux stations de sport d'hiver et d'alpinisme .", "@debut": "1978-01-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180463", "@fin": "1988-01-08", "#text": "Taxe de séjour", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163748", "@fin": "1988-01-08", "#text": "Taxes particulières aux stations", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148253", "@fin": "1988-05-06", "#text": "Taxes, redevances ou versements autres que ceux prévus par le code général des Impôts", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134679", "@fin": "1988-05-08", "#text": "RECETTES", "@debut": "2003-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115382", "@fin": "1988-12-31", "#text": "FINANCES COMMUNALES", "@debut": "2003-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085623", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348139", "@fin": "1978-01-13", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348140", "@fin": "1988-01-06", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1978-01-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348141", "@fin": "1988-05-08", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348142", "@fin": "1993-02-13", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1988-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006348143", "@fin": "2000-04-09", "@num": "R233-60", "@etat": "ABROGE", "@debut": "1993-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les stations de sports d'hiver et d'alpinisme classées, mentionnées à l'article R. 143-33, l'établissement de la taxe de séjour est autorisé après une enquête à laquelle il est procédé dans les formes établies par les articles R. 11-3 à R. 11-13 du code de l'expropriation pour cause d'utilité publique.
\n
" } }, "LEGIARTI000006348141": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R233-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-05-08", "DATE_DEBUT": "1988-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006348141", "URL": "article/LEGI/ARTI/00/00/06/34/81/LEGIARTI000006348141.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX2X233R060AXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335057", "#text": "Décret 77-91 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000335057", "@numtexte": "77-91", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "LEGIARTI000006339507", "@num": "58", "#text": "Loi n°88-13 du 5 janvier 1988 - art. 58 () JORF 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875418", "@nortexte": "INTX8700039L", "@numtexte": "88-13", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGIARTI000006500881", "@num": "12", "#text": "Arrêté du 28 décembre 1976 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006347331", "@num": "R143-33", "#text": "CODE DES COMMUNES. - art. R143-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397160", "@num": "R2333-60", "#text": "Code général des collectivités territoriales - art. R2333-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074224", "#text": "Code de l'expropriation pour cause d'utilité publique 11-3 à Code de l'expropriation pour cause d'utilité publique R11-13", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006115394", "@fin": "1988-05-08", "#text": "LIVRE 2 : Finances communales TITRE 3 : Recettes CHAPITRE 3 : Taxes, redevances ou versements autres que ceux prévus par le code général des impôts SECTION 4 : Taxes particulières aux stations Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire 5 § : Dispositions particulières aux stations de sport d'hiver et d'alpinisme.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085623", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348139", "@fin": "1978-01-13", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348140", "@fin": "1988-01-06", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1978-01-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348141", "@fin": "1988-05-08", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348142", "@fin": "1993-02-13", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1988-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006348143", "@fin": "2000-04-09", "@num": "R233-60", "@etat": "ABROGE", "@debut": "1993-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les stations de sports d'hiver et d'alpinisme classées, mentionnées à l'article R. 143-33, l'établissement de la taxe de séjour est autorisé après une enquête à laquelle il est procédé dans les formes établies par les articles R. 11-3 à R. 11-13 du code de l'expropriation pour cause d'utilité publique.
\n
" } }, "LEGIARTI000006348142": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R233-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-02-13", "DATE_DEBUT": "1988-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006348142", "URL": "article/LEGI/ARTI/00/00/06/34/81/LEGIARTI000006348142.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCXXXXXXXXX2X233R060AXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335057", "#text": "Décret 77-91 1977-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000335057", "@numtexte": "77-91", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-27" }, { "@id": "LEGIARTI000006500881", "@num": "12", "#text": "Arrêté du 28 décembre 1976 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006397160", "@num": "R2333-60", "#text": "Code général des collectivités territoriales - art. R2333-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1927-03-26 art. 108", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 88-630 1988-05-06 art. 1, 17, 18 jorf 8 mai 1988", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192019", "@fin": "2000-04-09", "#text": "PARAGRAPHE 3 : Taxe de séjour forfaitaire.", "@debut": "1988-05-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180435", "@fin": "2000-04-09", "#text": "SOUS-SECTION 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "1988-05-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163710", "@fin": "2000-04-09", "#text": "SECTION 4 : Taxes particulières aux stations", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148229", "@fin": "2000-04-09", "#text": "CHAPITRE 3 : Taxes, redevances ou versements autres que ceux prévus par le code général des Impôts", "@debut": "1977-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134672", "@fin": "2999-01-01", "#text": "TITRE 3 : Recettes", "@debut": "1977-04-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115381", "@fin": "2999-01-01", "#text": "LIVRE 2 : Finances communales", "@debut": "1977-04-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085623", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-20" } ] }, "@cid": "LEGITEXT000006070162", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des communes", "@debut": "1977-03-20", "@id_txt": "LEGITEXT000006070162", "@c_titre_court": "Code des communes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348139", "@fin": "1978-01-13", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1977-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348140", "@fin": "1988-01-06", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1978-01-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348141", "@fin": "1988-05-08", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006348142", "@fin": "1993-02-13", "@num": "R233-60", "@etat": "MODIFIE", "@debut": "1988-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006348143", "@fin": "2000-04-09", "@num": "R233-60", "@etat": "ABROGE", "@debut": "1993-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les tarifs de la taxe de séjour forfaitaire sont fixés par la commune conformément au barème suivant :
\n
\n
\" Hôtels de tourisme 4 étoiles et 4 étoiles luxe, meublés hors classe et tous autres établissements de caractéristiques équivalentes : entre 4 et 7 F par nuitée et par unité de capacité d'accueil ;
\n
\n
\" Hôtels de tourisme 3 étoiles, meublés de 1re catégorie et tous autres établissements de caractéristiques équivalentes : entre 3 et 6 F par nuitée et par unité de capacité d'accueil ;
\n
\n
\" Hôtels de tourisme 2 étoiles, meublés de 2e catégorie, villages de vacances et catégorie grand confort et tous autres établissements de caractéristiques équivalentes : entre 2 et 5 F par nuitée et par unité de capacité d'accueil ;
\n
\n
\" Hôtels de tourisme 1 étoile, meublés de 3e catégorie, villages de vacances de catégorie confort et tous autres établissements de caractéristiques équivalentes : entre 1 et 4 F par nuitée et par unité de capacité d'accueil ;
\n
\n
\" Hôtels de tourisme classés sans étoile, meublés de 4e catégorie, parcs résidentiels de loisirs et tous autres établissements de caractéristiques équivalentes : entre 1 et 2 F par nuitée et par unité de capacité d'accueil ;
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\n
\" Terrains de camping et de caravanage, ports de plaisance et tous autres établissements de caractéristiques équivalentes : 1 F par nuitée et par unité de capacité d'accueil.
\n
\n
\" En aucun cas le tarif retenu par la commune pour une des catégories d'hébergement prévues par le barème ne peut excéder le tarif retenu pour une catégorie d'hébergement supérieur.
\n
\n
\" Les tarifs ainsi définis ne comprennent pas la taxe additionnelle départementale prévue par l'article 108 de la loi du 26 mars 1927 lorsqu'elle est instituée. \"
\n
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Les tarifs de la taxe de séjour forfaitaire sont fixés par la commune conformément au barème suivant :
\n
\n
Hôtels de tourisme 4 étoiles et 4 étoiles luxe, meublés hors classe et tous autres établissements de caractéristiques équivalentes : entre 4 et 7 F par nuitée et par unité de capacité d'accueil ;
\n
\n
Hôtels de tourisme 3 étoiles, meublés de 1re catégorie et tous autres établissements de caractéristiques équivalentes : entre 3 et 6 F par nuitée et par unité de capacité d'accueil ;
\n
\n
Hôtels de tourisme 2 étoiles, meublés de 2e catégorie, villages de vacances et catégorie grand confort et tous autres établissements de caractéristiques équivalentes : entre 2 et 5 F par nuitée et par unité de capacité d'accueil ;
\n
\n
Hôtels de tourisme 1 étoile, meublés de 3e catégorie, villages de vacances de catégorie confort et tous autres établissements de caractéristiques équivalentes : entre 1 et 4 F par nuitée et par unité de capacité d'accueil ;
\n
\n
Hôtels de tourisme classés sans étoile, meublés de 4e catégorie, parcs résidentiels de loisirs et tous autres établissements de caractéristiques équivalentes : entre 1 et 2 F par nuitée et par unité de capacité d'accueil ;
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\n
Terrains de camping et terrains de caravanage classés en 2 étoiles ou dans une catégorie similaire ou inférieure, et tout autre terrain d'hébergement de plein air de caractéristiques équivalentes, ports de plaisance : 1 F par nuitée et par unité de capacité d'accueil.
\n
\n
Terrains de camping et terrains de caravanage classés en 3 étoiles ou dans une catégorie similaire ou supérieure et tout autre terrain d'hébergement de plein air de caractéristiques équivalentes :
\n entre 1 et 2 F par nuitée et par unité de capacité d'accueil.
\n
En aucun cas le tarif retenu par la commune pour une des catégories d'hébergement prévues par le barème ne peut excéder le tarif retenu pour une catégorie d'hébergement supérieur.
\n
\n
Les tarifs ainsi définis ne comprennent pas la taxe additionnelle départementale prévue par l'article 108 de la loi du 26 mars 1927 lorsqu'elle est instituée.
\n
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Article 12 AUTONOME ABROGE, en vigueur du 29/01/1993 au 23/04/1997 (Arrêté du 28 décembre 1976 instituant la répartition catégorielle des meublés de tourisme)