{ "article": { "LEGIARTI000030126405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030126405", "URL": "article/LEGI/ARTI/00/00/30/12/64/LEGIARTI000030126405.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029994930", "@num": "67", "#text": "LOI n° 2014-1654 du 29 décembre 2014 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000006392852", "@num": "L5211-21", "#text": "Code général des collectivités territoriales - art. L5211-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042655746", "@num": "L443-1", "#text": "Code du tourisme. - art. L443-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175561", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158450", "@fin": "2999-01-01", "#text": "Section 2 : Taxes et redevances prélevées au profit des communes et établissements publics de coopération intercommunale", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143222", "@fin": "2999-01-01", "#text": "Chapitre 2 : Ressources des collectivités territoriales relatives au tourisme.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128539", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813643", "@fin": "2015-01-01", "@num": "L422-4", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030126405", "@fin": "2999-01-01", "@num": "L422-4", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives à la taxe de séjour et la taxe de séjour forfaitaire pour les établissements publics de coopération intercommunale érigés en stations classées sont fixées par l'article L. 5211-21 du code général des collectivités territoriales.

" } }, "LEGIARTI000006392852": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5211-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-07-13", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006392852", "URL": "article/LEGI/ARTI/00/00/06/39/28/LEGIARTI000006392852.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X5211L21AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006528221", "@num": "4", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@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": "LEGIARTI000006340555", "@num": "43", "#text": "Loi n°99-586 du 12 juillet 1999 - art. 43 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "TRANSFERT", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000019418257", "@num": "1", "#text": "Décret n°2008-884\n du 2 septembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019417368", "@nortexte": "ECER0806696D", "@numtexte": "2008-884", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-02" }, { "@id": "LEGIARTI000032696765", "@num": "1", "#text": "Arrêté du 17 mai 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675331", "@nortexte": "FCPE1610816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-17" }, { "@id": "LEGIARTI000046174824", "@num": "1", "#text": "Arrêté du 9 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174097", "@nortexte": "ECOE2223234A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L125-3 ecqc les EPCI", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345068", "@num": "L125-3", "#text": "CODE DES COMMUNES. - art. L125-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006347279", "@num": "R*125-2", "#text": "CODE DES COMMUNES. - art. R*125-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143750", "@num": "D422-4", "#text": "Code du tourisme. - art. D422-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143453", "@num": "L422-13", "#text": "Code du tourisme. - art. L422-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813643", "@num": "L422-4", "#text": "Code du tourisme. - art. L422-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030126405", "@num": "L422-4", "#text": "Code du tourisme. - art. L422-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813644", "@num": "L422-5", "#text": "Code du tourisme. - art. L422-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019420076", "@num": "R133-36", "#text": "Code du tourisme. - art. R133-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019420061", "@num": "R133-41", "#text": "Code du tourisme. - art. R133-41 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913425", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736892", "@num": "L2333-28", "#text": "Code général des collectivités territoriales - art. L2333-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736885", "@num": "L2333-29", "#text": "Code général des collectivités territoriales - art. L2333-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736876", "@num": "L2333-30", "#text": "Code général des collectivités territoriales - art. L2333-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736870", "@num": "L2333-34", "#text": "Code général des collectivités territoriales - art. L2333-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736860", "@num": "L2333-36", "#text": "Code général des collectivités territoriales - art. L2333-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736851", "@num": "L2333-37", "#text": "Code général des collectivités territoriales - art. L2333-37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736834", "@num": "L2333-42", "#text": "Code général des collectivités territoriales - art. L2333-42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736824", "@num": "L2333-43", "#text": "Code général des collectivités territoriales - art. L2333-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736816", "@num": "L2333-44", "#text": "Code général des collectivités territoriales - art. L2333-44 (M)", "@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": "LEGIARTI000033816920", "@num": "L3333-1", "#text": "Code général des collectivités territoriales - art. L3333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030068942", "@num": "L5211-21-1", "#text": "Code général des collectivités territoriales - art. L5211-21-1 (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": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392881", "@num": "L5211-27", "#text": "Code général des collectivités territoriales - art. L5211-27 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392945", "@num": "L5211-47", "#text": "Code général des collectivités territoriales - art. L5211-47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392952", "@num": "L5211-50", "#text": "Code général des collectivités territoriales - art. L5211-50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023639", "@num": "L5722-6", "#text": "Code général des collectivités territoriales - art. L5722-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393487", "@num": "L5832-7", "#text": "Code général des collectivités territoriales - art. L5832-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393523", "@num": "L5842-7", "#text": "Code général des collectivités territoriales - art. L5842-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030976130", "@num": "R5211-6", "#text": "Code général des collectivités territoriales - art. R5211-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028538162", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181192", "@fin": "1999-07-13", "#text": "Section 3 : Information et participation des habitants.", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164727", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Dispositions communes", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149301", "@fin": "2999-01-01", "#text": "TITRE Ier : ÉTABLISSEMENTS PUBLICS DE COOPÉRATION INTERCOMMUNALE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135507", "@fin": "2999-01-01", "#text": "LIVRE II : LA COOPÉRATION INTERCOMMUNALE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116634", "@fin": "2999-01-01", "#text": "CINQUIÈME PARTIE : LA COOPÉRATION LOCALE", "@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": "LEGIARTI000006392852", "@fin": "1999-07-13", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392853", "@fin": "2005-01-01", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "1999-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392854", "@fin": "2014-11-08", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736916", "@fin": "2015-01-01", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023647", "@fin": "2016-01-01", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781584", "@fin": "2017-01-01", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816909", "@fin": "2020-12-31", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042913402", "@fin": "2999-01-01", "@num": "L5211-21", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un dossier d'information sur l'objet de la consultation est mis à la disposition du public sur place au siège de l'établissement public de coopération intercommunale, dans chaque mairie et, le cas échéant, mairie annexe des communes membres de l'établissement public. L'accès du public au dossier est assuré dans les conditions fixées par l'article 4 de la loi n° 78-753 du 17 juillet 1978 portant diverses mesures d'amélioration des relations entre l'administration et le public et diverses dispositions d'ordre administratif, social et fiscal.

\n
\n
" } }, "LEGIARTI000006392853": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5211-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1999-07-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006392853", "URL": "article/LEGI/ARTI/00/00/06/39/28/LEGIARTI000006392853.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X5211L21AXAB" } }, "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": "JORFTEXT000000396397", "#text": "Loi 99-586 1999-07-12 art. 39, 90 jorf 13 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000006340549", "@num": "39", "#text": "Loi n°99-586 du 12 juillet 1999 - art. 39 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000019418257", "@num": "1", "#text": "Décret n°2008-884\n du 2 septembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019417368", "@nortexte": "ECER0806696D", "@numtexte": "2008-884", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-02" }, { "@id": "LEGIARTI000032696765", "@num": "1", "#text": "Arrêté du 17 mai 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675331", "@nortexte": "FCPE1610816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-17" }, { "@id": "LEGIARTI000046174824", "@num": "1", "#text": "Arrêté du 9 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174097", "@nortexte": "ECOE2223234A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L125-3 ecqc les EPCI", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345068", "@num": "L125-3", "#text": "CODE DES COMMUNES. - art. 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- Dans les établissements publics de coopération intercommunale érigés en stations classées, dans ceux bénéficiant de l'une des dotations prévues à l'article L. 5211-24, dans ceux qui réalisent des actions de promotion en faveur du tourisme ainsi que dans ceux qui réalisent, dans la limite de leurs compétences, des actions de protection et de gestion de leurs espaces naturels, la taxe de séjour ou la taxe de séjour forfaitaire peut être instituée par décision de l'organe délibérant dans les conditions prévues à l'article L. 2333-26.
\n
Les communes membres d'un établissement public de coopération intercommunale ayant institué la taxe de séjour ou la taxe de séjour forfaitaire ne peuvent percevoir celles-ci.
\n
Dans les établissements publics de coopération intercommunale qui ont institué la taxe de séjour au titre des actions de protection et de gestion de leurs espaces naturels, le produit de la taxe de séjour ou de la taxe de séjour forfaitaire peut être affecté, sous réserve des dispositions de l'article L. 2231-14, aux dépenses destinées à favoriser la protection et la gestion de leurs espaces naturels à des fins touristiques. Lorsque ces établissements publics de coopération intercommunale sont situés dans leur intégralité ou en partie sur le territoire d'un parc national ou d'un parc naturel régional géré par un établissement public administratif, le produit de la taxe peut être reversé par les établissements publics de coopération intercommunale à l'organisme gestionnaire du parc dans le cadre d'une convention.
" } }, "LEGIARTI000006392854": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5211-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-08", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006392854", "URL": "article/LEGI/ARTI/00/00/06/39/28/LEGIARTI000006392854.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X5211L21AXAC" } }, "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": "JORFTEXT000000419170", "#text": "Ordonnance 2004-1391 2004-12-20 art. 4 6° JORF 24 décembre 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000019418257", "@num": "1", "#text": "Décret n°2008-884\n du 2 septembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019417368", "@nortexte": "ECER0806696D", "@numtexte": "2008-884", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-02" }, { "@id": "LEGIARTI000032696765", "@num": "1", "#text": "Arrêté du 17 mai 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675331", "@nortexte": "FCPE1610816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-17" }, { "@id": "LEGIARTI000046174824", "@num": "1", "#text": "Arrêté du 9 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174097", "@nortexte": "ECOE2223234A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L125-3 ecqc les EPCI", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345068", "@num": "L125-3", "#text": "CODE DES COMMUNES. - art. 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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": "LEGIARTI000033816920", "@num": "L3333-1", "#text": "Code général des collectivités territoriales - art. L3333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030068942", "@num": "L5211-21-1", "#text": "Code général des collectivités territoriales - art. L5211-21-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392859", "@num": "L5211-24", "#text": "Code général des collectivités territoriales - art. L5211-24 (V)", "@sens": "source", "@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": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392881", "@num": "L5211-27", "#text": "Code général des collectivités territoriales - art. L5211-27 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392945", "@num": "L5211-47", "#text": "Code général des collectivités territoriales - art. L5211-47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392952", "@num": "L5211-50", "#text": "Code général des collectivités territoriales - art. L5211-50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023639", "@num": "L5722-6", "#text": "Code général des collectivités territoriales - art. 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L133-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192439", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions communes.", "@debut": "1999-07-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181194", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions financières", "@debut": "1999-07-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164727", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Dispositions communes", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149301", "@fin": "2999-01-01", "#text": "TITRE Ier : ÉTABLISSEMENTS PUBLICS DE COOPÉRATION INTERCOMMUNALE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135507", "@fin": "2999-01-01", "#text": "LIVRE II : LA COOPÉRATION INTERCOMMUNALE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116634", "@fin": "2999-01-01", "#text": "CINQUIÈME PARTIE : LA COOPÉRATION LOCALE", "@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": "LEGIARTI000006392852", "@fin": "1999-07-13", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392853", "@fin": "2005-01-01", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "1999-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006392854", "@fin": "2014-11-08", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736916", "@fin": "2015-01-01", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023647", "@fin": "2016-01-01", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781584", "@fin": "2017-01-01", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816909", "@fin": "2020-12-31", "@num": "L5211-21", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042913402", "@fin": "2999-01-01", "@num": "L5211-21", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les établissements publics de coopération intercommunale érigés en stations classées, dans ceux bénéficiant de l'une des dotations prévues à l'article L. 5211-24, dans ceux qui réalisent des actions de promotion en faveur du tourisme ainsi que dans ceux qui réalisent, dans la limite de leurs compétences, des actions de protection et de gestion de leurs espaces naturels, la taxe de séjour ou la taxe de séjour forfaitaire peut être instituée par décision de l'organe délibérant dans les conditions prévues à l'article L. 2333-26.
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Les communes membres d'un établissement public de coopération intercommunale ayant institué la taxe de séjour ou la taxe de séjour forfaitaire ne peuvent percevoir celles-ci.
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Dans les établissements publics de coopération intercommunale qui ont institué la taxe de séjour au titre des actions de protection et de gestion de leurs espaces naturels, le produit de la taxe de séjour ou de la taxe de séjour forfaitaire peut être affecté, sous réserve des dispositions de l'article L. 133-7 du code du tourisme, aux dépenses destinées à favoriser la protection et la gestion de leurs espaces naturels à des fins touristiques. Lorsque ces établissements publics de coopération intercommunale sont situés dans leur intégralité ou en partie sur le territoire d'un parc national ou d'un parc naturel régional géré par un établissement public administratif, le produit de la taxe peut être reversé par les établissements publics de coopération intercommunale à l'organisme gestionnaire du parc dans le cadre d'une convention.
" } }, "LEGIARTI000029736916": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5211-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-11-08" } }, "META_COMMUN": { "ID": "LEGIARTI000029736916", "URL": "article/LEGI/ARTI/00/00/29/73/69/LEGIARTI000029736916.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
" }, "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": "LEGIARTI000019418257", "@num": "1", "#text": "Décret n°2008-884\n du 2 septembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019417368", "@nortexte": "ECER0806696D", "@numtexte": "2008-884", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-02" }, { "@id": "LEGIARTI000029718212", "@num": "9", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000032696765", "@num": "1", "#text": "Arrêté du 17 mai 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675331", "@nortexte": "FCPE1610816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-17" }, { "@id": "LEGIARTI000046174824", "@num": "1", "#text": "Arrêté du 9 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174097", "@nortexte": "ECOE2223234A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L125-3 ecqc les EPCI", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345068", "@num": "L125-3", "#text": "CODE DES COMMUNES. - art. 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Dans les établissements publics de coopération intercommunale érigés en stations classées, dans ceux bénéficiant de l'une des dotations prévues à l'article L. 5211-24, dans ceux qui réalisent des actions de promotion en faveur du tourisme ainsi que dans ceux qui réalisent, dans la limite de leurs compétences, des actions de protection et de gestion de leurs espaces naturels, la taxe de séjour ou la taxe de séjour forfaitaire peut être instituée par décision de l'organe délibérant dans les conditions prévues à l'article L. 2333-26.

Les communes membres d'un établissement public de coopération intercommunale ayant institué la taxe de séjour ou la taxe de séjour forfaitaire ne peuvent percevoir celles-ci.

Dans les établissements publics de coopération intercommunale qui ont institué la taxe de séjour au titre des actions de protection et de gestion de leurs espaces naturels, le produit de la taxe de séjour ou de la taxe de séjour forfaitaire peut être affecté, sous réserve des dispositions de l'article L. 133-7 du code du tourisme, aux dépenses destinées à favoriser la protection et la gestion de leurs espaces naturels à des fins touristiques. Lorsque ces établissements publics de coopération intercommunale sont situés dans leur intégralité ou en partie sur le territoire d'un parc national ou d'un parc naturel régional géré par un établissement public administratif, le produit de la taxe peut être reversé par les établissements publics de coopération intercommunale à l'organisme gestionnaire du parc dans le cadre d'une convention.

Dans le périmètre de la métropole de Lyon, la taxe de séjour ou la taxe de séjour forfaitaire peut être instituée par décision du conseil de la métropole dans les conditions prévues à l'article L. 2333-26.

Lorsque la métropole de Lyon a institué la taxe de séjour ou la taxe de séjour forfaitaire, les communes situées dans son périmètre ne peuvent percevoir celles-ci.

Par dérogation aux dispositions de l'alinéa précédent, la métropole de Lyon peut reverser à une commune une fraction de la taxe perçue sur le territoire de celle-ci, par délibérations concordantes prises dans les conditions prévues au premier alinéa du I de l'article 1639 A bis du code général des impôts. Un tel reversement ne peut excéder 50 % du montant total perçu sur le territoire de la commune concernée.

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I. et IV.-A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L2333-26, Art. L2333-27, Art. L2333-28, Art. L2333-29, Art. L2333-30, Art. L2333-31, Art. L2333-32, Sct. Paragraphe 3 : Recouvrement, contrôle, sanctions et contentieux de la taxe de séjour., Art. L2333-33, Art. L2333-34, Art. L2333-35, Art. L2333-36, Art. L2333-37, Art. L2333-39, Art. L2333-38, Sct. Paragraphe 4 : Assiette et tarif de la taxe de séjour forfaitaire., Art. L2333-40, Art. L2333-41, Art. L2333-42, Art. L2333-41-1, Sct. Paragraphe 5 : Recouvrement, contrôle, sanctions et contentieux de la taxe de séjour forfaitaire., Art. L2333-43, Art. L2333-44, Art. L2333-45, Art. L2333-46, Art. L2333-47, Art. L2333-46-1, Art. L3333-1, Art. L5211-21, Art. L5722-6, Art. L5842-7\n
\n

-Code du tourisme.
\nArt. L422-3, Art. L422-4,
\n

II.-Les établissements ayant bénéficié d'une exemption de taxe de séjour forfaitaire en application de l'article L. 2333-41-1 du code général des collectivités territoriales pour les contributions dues au titre de l'année 2014 et dont le terme n'est pas atteint continuent de bénéficier de celle-ci, sous réserve que les conditions fixées à ce même article, dans sa rédaction en vigueur au 31 décembre 2014, demeurent satisfaites.

III.-Les I et II s'appliquent à compter du 1er janvier 2015.

IV.-Après la première occurrence du mot : territoriales, la fin des articles L. 422-3, L. 422-4 et L. 422-14 (1) du code du tourisme est supprimée.

V.-Avant le 1er octobre 2015, le Gouvernement remet au Parlement un rapport examinant les modalités selon lesquelles la taxe de séjour et la taxe de séjour forfaitaire pourraient être recouvrées et contrôlées par l'administration fiscale, pour le compte des collectivités territoriales concernées et à leur demande. Le rapport s'attache notamment à expertiser les conséquences financières de ce transfert de gestion.

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\n
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I. - La taxe de séjour mentionnée aux articles L. 2333-29 à L. 2333-39 ou la taxe de séjour forfaitaire mentionnée aux articles L. 2333-40 à L. 2333-47 peut être instituée par décision de l'organe délibérant dans les conditions prévues à l'article L. 2333-26, sauf délibération contraire des communes qui ont déjà institué la taxe pour leur propre compte, par :

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

2° Les établissements publics de coopération intercommunale bénéficiant de l'une des dotations prévues à l'article L. 5211-24 du présent code ;

3° Les établissements publics de coopération intercommunale qui réalisent des actions de promotion en faveur du tourisme ainsi que ceux qui réalisent, dans la limite de leurs compétences, des actions de protection et de gestion de leurs espaces naturels ;

4° La métropole de Lyon.

Les communes membres d'un établissement public de coopération intercommunale ayant institué la taxe de séjour ou la taxe de séjour forfaitaire ne peuvent percevoir ces taxes. Lorsque la métropole de Lyon a institué la taxe de séjour ou la taxe de séjour forfaitaire, les communes situées dans son périmètre ne peuvent percevoir ces taxes.

II.-Dans les établissements publics de coopération intercommunale qui ont institué la taxe de séjour au titre des actions de protection et de gestion de leurs espaces naturels, le produit de la taxe de séjour ou de la taxe de séjour forfaitaire peut être affecté, sous réserve de l'article L. 133-7 du code du tourisme, aux dépenses destinées à favoriser la protection et la gestion de leurs espaces naturels à des fins touristiques. Lorsque ces établissements publics de coopération intercommunale sont situés, dans leur intégralité ou en partie, sur le territoire d'un parc national ou d'un parc naturel régional géré par un établissement public administratif, le produit de la taxe peut être reversé par les établissements publics de coopération intercommunale à l'organisme gestionnaire du parc, dans le cadre d'une convention.

III.-Pour l'application aux établissements publics de coopération intercommunale mentionnés au I du présent article et à la métropole de Lyon de la sous-section 1 de la section 6 du chapitre III du titre III du livre III de la deuxième partie du présent code :

1° La référence au conseil municipal est remplacée, selon le cas, par la référence au conseil communautaire ou au conseil de la métropole de Lyon ;

2° La référence au maire est remplacée, selon le cas, par la référence au président de l'établissement public de coopération intercommunale ou au président du conseil de la métropole de Lyon.

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

2° Les établissements publics de coopération intercommunale bénéficiant de l'une des dotations prévues à l'article L. 5211-24 du présent code ;

4° La métropole de Lyon.

1° La référence au conseil municipal est remplacée, selon le cas, par la référence au conseil communautaire ou au conseil de la métropole de Lyon ;

\n
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I. – La taxe de séjour mentionnée aux articles L. 2333-29 à L. 2333-39 ou la taxe de séjour forfaitaire mentionnée aux articles L. 2333-40 à L. 2333-47 peut être instituée par décision de l'organe délibérant dans les conditions prévues à l'article L. 2333-26 par :

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

2° Les établissements publics de coopération intercommunale bénéficiant de l'une des dotations prévues à l'article L. 5211-24 du présent code ;

4° La métropole de Lyon.

Les communes membres des personnes publiques mentionnées aux 1° à 4°, qui ont déjà institué la taxe de séjour ou la taxe de séjour forfaitaire pour leur propre compte, et dont la délibération instituant cette taxe est en vigueur, peuvent s'opposer à la décision mentionnée au premier alinéa du présent I par une délibération prise dans un délai de deux mois à compter de la publication ou de l'affichage de cette décision.

L'établissement public de coopération intercommunale issu d'une fusion en application de l'article L. 5211-41-3 prend la délibération afférente à la taxe de séjour jusqu'au 1er février de l'année au cours de laquelle la fusion produit ses effets sur le plan fiscal. A défaut de délibération, le régime applicable en matière de taxe de séjour sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public issu de la fusion est maintenu au titre de la première année qui suit la fusion. Dans ce cas, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe de séjour en lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion. Le présent alinéa est également applicable en cas de modification de périmètre d'un établissement public de coopération intercommunale à la suite de l'intégration d'une commune.

II. – Dans les établissements publics de coopération intercommunale qui ont institué la taxe de séjour au titre des actions de protection et de gestion de leurs espaces naturels, le produit de la taxe de séjour ou de la taxe de séjour forfaitaire peut être affecté, sous réserve de l'article L. 133-7 du code du tourisme, aux dépenses destinées à favoriser la protection et la gestion de leurs espaces naturels à des fins touristiques. Lorsque ces établissements publics de coopération intercommunale sont situés, dans leur intégralité ou en partie, sur le territoire d'un parc national ou d'un parc naturel régional géré par un établissement public administratif, le produit de la taxe peut être reversé par les établissements publics de coopération intercommunale à l'organisme gestionnaire du parc, dans le cadre d'une convention.

III. – Pour l'application aux établissements publics de coopération intercommunale mentionnés au I du présent article et à la métropole de Lyon de la sous-section 1 de la section 6 du chapitre III du titre III du livre III de la deuxième partie du présent code :

1° La référence au conseil municipal est remplacée, selon le cas, par la référence au conseil communautaire ou au conseil de la métropole de Lyon ;

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

2° Les établissements publics de coopération intercommunale bénéficiant de l'une des dotations prévues à l'article L. 5211-24 du présent code ;

4° La métropole de Lyon.

L'établissement public de coopération intercommunale issu d'une fusion en application de l'article L. 5211-41-3 prend la délibération afférente à la taxe de séjour jusqu'au 1er juillet de l'année pour être applicable à compter de l'année suivante. Le régime applicable en matière de taxe de séjour sur le territoire des établissements publics de coopération intercommunale ayant fait l'objet de la fusion ou sur le territoire des communes incluses dans le périmètre de l'établissement public issu de la fusion est maintenu au titre de la première année qui suit la fusion. Dans ce cas, l'établissement public de coopération intercommunale issu de la fusion perçoit la taxe de séjour en lieu et place des établissements publics de coopération intercommunale ayant fait l'objet de la fusion. Le présent alinéa est également applicable en cas de modification de périmètre d'un établissement public de coopération intercommunale à la suite de l'intégration d'une commune.

1° La référence au conseil municipal est remplacée, selon le cas, par la référence au conseil communautaire ou au conseil de la métropole de Lyon ;

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Article L422-4 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2015 (Code du tourisme)