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Les règles relatives à la taxe de séjour et à la taxe de séjour forfaitaire sont fixées par les articles R. 2333-43 à R. 2333-58 du code général des collectivités territoriales.

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" } }, "LEGIARTI000006396517": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396517", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396517.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R043XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGITEXT000032696761", "#text": "Arrêté du 17 mai 2016 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675331", "@nortexte": "FCPE1610816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-17" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-39", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. 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L2333-26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398131", "@num": "R5211-6", "#text": "Code général des collectivités territoriales - art. R5211-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197732", "@fin": "2015-08-06", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976043", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions communes", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396517", "@fin": "2015-08-06", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976034", "@fin": "2019-10-19", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039240791", "@fin": "2022-01-01", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2019-10-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044166898", "@fin": "2022-07-17", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046053179", "@fin": "2999-01-01", "@num": "R2333-43", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les communes, définies à l'article L. 2333-26, qui ont institué la taxe de séjour ou la taxe de séjour forfaitaire font figurer, dans un état annexe au compte administratif, les recettes procurées par cette taxe pendant l'exercice considéré et l'emploi de ces recettes à des actions de nature à favoriser la fréquentation touristique notamment par les offices du tourisme.
\n
" } }, "LEGIARTI000006396518": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-46", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396518", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396518.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R046XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006348079", "@num": "R233-45", "#text": "CODE DES COMMUNES. - art. R233-45 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197733", "@fin": "2015-08-06", "#text": "Paragraphe 2 : Assiette, tarif et exonérations de la taxe de séjour.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976001", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Modalités de publicité de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396518", "@fin": "2015-08-06", "@num": "R2333-46", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976016", "@fin": "2019-10-19", "@num": "R2333-46", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240809", "@fin": "2999-01-01", "@num": "R2333-46", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif de la taxe de séjour est affiché chez les logeurs propriétaires ou autres intermédiaires chargés de percevoir la taxe de séjour et tenu à la mairie à la disposition de toute personne qui désire en prendre connaissance.
\n
" } }, "LEGIARTI000006396519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2333-45", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-10-09", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006396519", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX3X2333D045XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006216195", "@num": "1", "#text": "Décret n°2002-1549 du 24 décembre 2002 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000417157", "@nortexte": "INTB0200300D", "@numtexte": "2002-1549", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390628", "@num": "L2333-30", "#text": "Code général des collectivités territoriales - art. L2333-30 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391833", "@num": "L3333-1", "#text": "Code général des collectivités territoriales - art. L3333-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197733", "@fin": "2015-08-06", "#text": "Paragraphe 2 : Assiette, tarif et exonérations de la taxe de séjour.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976001", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Modalités de publicité de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396519", "@fin": "2011-10-09", "@num": "D2333-45", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024647197", "@fin": "2015-08-06", "@num": "D2333-45", "@etat": "ABROGE", "@debut": "2011-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L. 2333-30, les tarifs de la taxe de séjour sont fixés par la commune conformément au barème suivant :
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- hôtels de tourisme 4 étoiles luxe et 4 étoiles, résidences de tourisme 4 étoiles, meublés de tourisme 4 et 5 étoiles et tous les autres établissements de caractéristiques équivalentes : entre 0,65 et 1,50 euro par personne et par nuitée ;
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- hôtels de tourisme 3 étoiles, résidences de tourisme 3 étoiles, meublés de tourisme 3 étoiles et tous les autres établissements de caractéristiques équivalentes : entre 0,50 et 1 euro par personne et par nuitée ;
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- hôtels de tourisme 2 étoiles, résidences de tourisme 2 étoiles, meublés de tourisme 2 étoiles, villages de vacances de catégorie grand confort et tous les autres établissements de caractéristiques équivalentes : entre 0,30 et 0,90 euro par personne et par nuitée ;
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- hôtels de tourisme 1 étoile, résidences de tourisme 1 étoile, meublés de tourisme 1 étoile, villages de vacances de catégorie confort et tous les autres établissements de caractéristiques équivalentes : entre 0,20 et 0,75 euro par personne et par nuitée ;
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- hôtels de tourisme classés sans étoile et tous les autres établissements de caractéristiques équivalentes : entre 0,20 et 0,40 euro par personne et par nuitée ;
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- terrains de camping et terrains de caravanage classés en 3 et 4 étoiles et tout autre terrain d'hébergement de plein air de caractéristiques équivalentes : entre 0,20 et 0,55 euro par personne et par nuitée ;
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- terrains de camping et terrains de caravanage classés en 1 et 2 étoiles et tout autre terrain d'hébergement de plein air de caractéristiques équivalentes, ports de plaisance : 0,20 euro par personne et par nuitée.
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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 supérieure de même type.
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Les tarifs ainsi définis ne comprennent pas la taxe additionnelle départementale prévue par l'article L. 3333-1 lorsqu'elle est instituée.
" } }, "LEGIARTI000006396520": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2333-47", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006396520", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396520.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX3X2333D047XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006216196", "@num": "2", "#text": "Décret n°2002-1549 du 24 décembre 2002 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000417157", "@nortexte": "INTB0200300D", "@numtexte": "2002-1549", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390638", "@num": "L2333-35", "#text": "Code général des collectivités territoriales - art. L2333-35", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197733", "@fin": "2015-08-06", "#text": "Paragraphe 2 : Assiette, tarif et exonérations de la taxe de séjour.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976001", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Modalités de publicité de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006396520", "@fin": "2015-08-06", "@num": "D2333-47", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L. 2333-35, la taxe n'est pas perçue dans les colonies et centres de vacances collectives d'enfants tels qu'ils sont définis par arrêté du ministre de la jeunesse, de l'éducation nationale et de la recherche.
\n
" } }, "LEGIARTI000006396521": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2333-48", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006396521", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396521.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX3X2333D048XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006216197", "@num": "3", "#text": "Décret n°2002-1549 du 24 décembre 2002 - art. 3 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000417157", "@nortexte": "INTB0200300D", "@numtexte": "2002-1549", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390638", "@num": "L2333-35", "#text": "Code général des collectivités territoriales - art. L2333-35", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197733", "@fin": "2015-08-06", "#text": "Paragraphe 2 : Assiette, tarif et exonérations de la taxe de séjour.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976001", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Modalités de publicité de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006396521", "@fin": "2015-08-06", "@num": "D2333-48", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L. 2333-35, sont exemptés de la taxe de séjour :
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- les fonctionnaires et agents de l'Etat appelés temporairement dans la station pour l'exercice de leurs fonctions ;
\n
- les bénéficiaires des formes d'aide sociale prévues au chapitre Ier du titre III et au chapitre Ier du titre IV du livre II ainsi qu'aux chapitres IV et V du titre IV du livre III du code de l'action sociale et des familles.
" } }, "LEGIARTI000006396522": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2333-49", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006396522", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396522.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX3X2333D049XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006216198", "@num": "4", "#text": "Décret n°2002-1549 du 24 décembre 2002 - art. 4 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000417157", "@nortexte": "INTB0200300D", "@numtexte": "2002-1549", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1940-12-24", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197733", "@fin": "2015-08-06", "#text": "Paragraphe 2 : Assiette, tarif et exonérations de la taxe de séjour.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976001", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Modalités de publicité de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006396522", "@fin": "2015-08-06", "@num": "D2333-49", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les membres des familles nombreuses porteurs de la carte d'identité qui leur est délivrée en vertu de la loi du 24 décembre 1940 relative aux réductions de tarifs accordées aux familles nombreuses et aux militaires réformés bénéficient des mêmes réductions que pour le prix des transports sur les chemins de fer d'intérêt général.
\n
Le conseil municipal peut décider d'augmenter le montant des réductions prévues à l'alinéa ci-dessus.
\n
Il peut de même décider d'exonérer partiellement ou totalement les personnes bénéficiaires du chèque-vacances ainsi que les mineurs de moins de dix-huit ans.
" } }, "LEGIARTI000006396523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-50", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396523", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396523.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R050XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006348088", "@num": "R233-49", "#text": "CODE DES COMMUNES. - art. R233-49 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143525", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390627", "@num": "L2333-29", "#text": "Code général des collectivités territoriales - art. L2333-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390641", "@num": "L2333-37", "#text": "Code général des collectivités territoriales - art. L2333-37 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396525", "@num": "R2333-51", "#text": "Code général des collectivités territoriales - art. R2333-51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396526", "@num": "R2333-52", "#text": "Code général des collectivités territoriales - art. R2333-52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397154", "@num": "R2333-53", "#text": "Code général des collectivités territoriales - art. R2333-53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396527", "@num": "R2333-55", "#text": "Code général des collectivités territoriales - art. R2333-55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396529", "@num": "R2333-58", "#text": "Code général des collectivités territoriales - art. R2333-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396523", "@fin": "2015-08-06", "@num": "R2333-50", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975987", "@fin": "2019-10-19", "@num": "R2333-50", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240848", "@fin": "2999-01-01", "@num": "R2333-50", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L. 2333-37, lorsque les logeurs, hôteliers, propriétaires ou autres intermédiaires reçoivent le montant des loyers qui leur sont dus, ils perçoivent la taxe de séjour sur les assujettis définis à l'article L. 2333-29.
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Le nombre de personnes ayant logé dans l'établissement, le nombre de jours passés, le montant de la taxe perçue ainsi que, le cas échéant, les motifs d'exonération ou de réduction de cette taxe sont inscrits sur un état à la date et dans l'ordre des perceptions effectuées.
\n
La taxe est perçue avant le départ des assujettis alors même que, du consentement du logeur, de l'hôtelier, du propriétaire ou du principal locataire, le paiement du loyer est différé.
" } }, "LEGIARTI000006396525": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-51", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396525", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396525.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R051XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006348091", "@num": "R233-50", "#text": "CODE DES COMMUNES. - art. 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R2333-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396525", "@fin": "2015-08-06", "@num": "R2333-51", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030975972", "@fin": "2019-10-19", "@num": "R2333-51", "@etat": "ABROGE", "@debut": "2015-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui louent au cours de la période de perception définie à l'article L. 2333-28, tout ou partie de leur habitation personnelle à toute personne assujettie définie à l'article L. 2333-29, en font la déclaration à la mairie dans les quinze jours qui suivent le début de la location.
\n
Les dispositions de l'article R. 2333-50 leur sont applicables.
\n
La déclaration est rédigée en double exemplaire. La date de réception à la mairie est portée sur l'exemplaire restitué au déclarant.
" } }, "LEGIARTI000006396526": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-52", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396526", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396526.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R052XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006348096", "@num": "R233-52", "#text": "CODE DES COMMUNES. - art. R233-52 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396523", "@num": "R2333-50", "#text": "Code général des collectivités territoriales - art. R2333-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396525", "@num": "R2333-51", "#text": "Code général des collectivités territoriales - art. R2333-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396526", "@fin": "2015-08-06", "@num": "R2333-52", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030975961", "@fin": "2019-10-19", "@num": "R2333-52", "@etat": "ABROGE", "@debut": "2015-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de départ furtif d'un assujetti, la responsabilité des personnes désignées aux articles R. 2333-50 et R. 2333-51 ne peut être dégagée que si elles ont avisé aussitôt le maire et déposé entre ses mains une demande en exonération adressée au juge du tribunal d'instance.
\n
Le maire transmet cette demande dans les vingt-quatre heures au juge du tribunal d'instance, lequel statue sans frais.
" } }, "LEGIARTI000006396527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-55", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396527", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396527.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R055XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006348105", "@num": "R233-55", "#text": "CODE DES COMMUNES. - art. R233-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390644", "@num": "L2333-39", "#text": "Code général des collectivités territoriales - art. L2333-39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396523", "@num": "R2333-50", "#text": "Code général des collectivités territoriales - art. R2333-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396527", "@fin": "2015-08-06", "@num": "R2333-55", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975936", "@fin": "2019-10-19", "@num": "R2333-55", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240830", "@fin": "2999-01-01", "@num": "R2333-55", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L. 2333-39, le maire et les agents commissionnés par lui procèdent à la vérification de l'état dont la tenue est prévue par le deuxième alinéa de l'article R. 2333-50.
\n
A cette fin, ils peuvent demander aux logeurs et hôteliers la communication des pièces et documents comptables s'y rapportant.
" } }, "LEGIARTI000006396528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-57", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396528", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396528.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R057XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-57", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390647", "@num": "L2333-40", "#text": "Code général des collectivités territoriales - art. L2333-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396528", "@fin": "2010-01-01", "@num": "R2333-57", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021631530", "@fin": "2015-08-06", "@num": "R2333-57", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030975921", "@fin": "2999-01-01", "@num": "R2333-57", "@etat": "VIGUEUR", "@debut": "2015-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L. 2333-40, tout assujetti qui conteste soit l'application qui lui est faite du tarif par l'hôtelier, logeur, propriétaire, ou principal locataire, soit la quotité de la taxe qui lui est réclamée, acquitte néanmoins le montant de la taxe contestée, sauf à en obtenir le remboursement après qu'il a été statué sur sa réclamation.
\n
Ces contestations sont portées, quel que soit le montant de la taxe, devant le tribunal d'instance dans le ressort duquel se trouve la commune intéressée et sont jugées sans frais.
" } }, "LEGIARTI000006396529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-58", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396529", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396529.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R058XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-58", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396523", "@num": "R2333-50", "#text": "Code général des collectivités territoriales - art. R2333-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396525", "@num": "R2333-51", "#text": "Code général des collectivités territoriales - art. R2333-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397153", "@num": "R2333-53", "#text": "Code général des collectivités territoriales - art. R2333-53 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396529", "@fin": "2015-08-06", "@num": "R2333-58", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030975910", "@fin": "2019-10-19", "@num": "R2333-58", "@etat": "ABROGE", "@debut": "2015-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sera puni de la peine d'amende prévue pour les contraventions de la 2e classe tout logeur, loueur, hôtelier, propriétaire ou autre intermédiaire visé au premier alinéa de l'article R. 2333-50 et au premier alinéa de l'article R. 2333-51 qui n'aura pas perçu la taxe de séjour sur un assujetti ou qui n'aura pas respecté l'une des prescriptions relatives à la tenue de l'état définie au deuxième alinéa de l'article R. 2333-50.
\n
Sera punie des mêmes peines toute personne visée à l'article R. 2333-51 qui n'aura pas fait dans le délai la déclaration exigée du loueur.
\n
Sera puni des peines d'amende prévues pour les contraventions de 3e classe tout logeur, loueur, hôtelier, propriétaire ou autre intermédiaire visé au premier alinéa de l'article R. 2333-50 et au premier alinéa de l'article R. 2333-51 qui n'aura pas, dans les délais, déposé la déclaration prévue au deuxième alinéa de l'article R. 2333-53 ou qui aura établi une déclaration inexacte ou incomplète.
" } }, "LEGIARTI000006396530": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-59", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396530", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396530.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R059XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006347702", "@num": "R233-60-1", "#text": "CODE DES COMMUNES. - art. R233-60-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143525", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390648", "@num": "L2333-41", "#text": "Code général des collectivités territoriales - art. L2333-41", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396531", "@num": "R2333-62", "#text": "Code général des collectivités territoriales - art. R2333-62 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197735", "@fin": "2015-08-06", "#text": "Paragraphe 4 : Assiette et tarif de la taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975945", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Modalités de publicité de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006396530", "@fin": "2015-08-06", "@num": "R2333-59", "@etat": "ABROGE", "@debut": "2000-04-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article L. 2333-41, le nombre d'unités de capacité d'accueil de chaque établissement correspond au nombre de personnes que celui-ci est susceptible d'héberger.
\n
Lorsque l'établissement donnant lieu à versement de la taxe fait l'objet d'un classement, le nombre de personnes prévu au premier alinéa correspond à celui prévu par l'arrêté de classement.
\n
Lorsque l'arrêté de classement fait référence à des lits, chaque lit est compté comme une unité de capacité d'accueil.
\n
Lorsque l'arrêté de classement fait référence à des emplacements d'installations de camping, de caravanage ou d'hébergements légers, le nombre d'unités de capacité d'accueil de chaque établissement d'hébergement de plein air est égal au triple du nombre des emplacements mentionnés par l'arrêté de classement.
" } }, "LEGIARTI000006396531": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-62", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396531", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396531.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R062XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006347706", "@num": "R233-60-3", "#text": "CODE DES COMMUNES. - art. R233-60-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143525", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396530", "@num": "R2333-59", "#text": "Code général des collectivités territoriales - art. R2333-59 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396532", "@num": "R2333-63", "#text": "Code général des collectivités territoriales - art. R2333-63 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396535", "@num": "R2333-66", "#text": "Code général des collectivités territoriales - art. R2333-66 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396537", "@num": "R2333-68", "#text": "Code général des collectivités territoriales - art. R2333-68 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197735", "@fin": "2015-08-06", "#text": "Paragraphe 4 : Assiette et tarif de la taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975945", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Modalités de publicité de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006396531", "@fin": "2015-08-06", "@num": "R2333-62", "@etat": "ABROGE", "@debut": "2000-04-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les redevables de la taxe de séjour forfaitaire sont tenus de faire une déclaration à la mairie au plus tard un mois avant chaque période de perception.
\n
Sur cette déclaration figurent obligatoirement :
\n
1° La nature de l'hébergement ;
\n
2° La période d'ouverture ou de mise en location ;
\n
3° La capacité d'accueil de l'établissement, déterminée en nombre d'unités conformément aux dispositions de l'article R. 2333-59.
" } }, "LEGIARTI000006396532": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-63", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396532", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396532.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R063XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006347707", "@num": "R233-60-4", "#text": "CODE DES COMMUNES. - art. R233-60-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143525", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390627", "@num": "L2333-29", "#text": "Code général des collectivités territoriales - art. L2333-29", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396531", "@num": "R2333-62", "#text": "Code général des collectivités territoriales - art. R2333-62", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396535", "@num": "R2333-66", "#text": "Code général des collectivités territoriales - art. R2333-66 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396537", "@num": "R2333-68", "#text": "Code général des collectivités territoriales - art. R2333-68 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197735", "@fin": "2015-08-06", "#text": "Paragraphe 4 : Assiette et tarif de la taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975945", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Modalités de publicité de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006396532", "@fin": "2015-08-06", "@num": "R2333-63", "@etat": "ABROGE", "@debut": "2000-04-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui louent au cours de la période de perception de la taxe tout ou partie de leur habitation personnelle à toute personne visée à l'article L. 2333-29 en font la déclaration à la mairie dans les quinze jours qui suivent le début de la location.
\n
Cette déclaration doit comporter les mêmes indications que celles prévues à l'article R. 2333-62.
\n
La déclaration mentionnée à l'article R. 2333-62 et au présent article est rédigée en double exemplaire. La date de réception par la mairie est portée sur l'exemplaire restitué au déclarant.
" } }, "LEGIARTI000006396533": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2333-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-10-09", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006396533", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396533.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX3X2333D060XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006216199", "@num": "5", "#text": "Décret n°2002-1549 du 24 décembre 2002 - art. 5 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000417157", "@nortexte": "INTB0200300D", "@numtexte": "2002-1549", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391833", "@num": "L3333-1", "#text": "Code général des collectivités territoriales - art. L3333-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197735", "@fin": "2015-08-06", "#text": "Paragraphe 4 : Assiette et tarif de la taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975945", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Modalités de publicité de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396533", "@fin": "2011-10-09", "@num": "D2333-60", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024647193", "@fin": "2015-08-06", "@num": "D2333-60", "@etat": "ABROGE", "@debut": "2011-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe de séjour forfaitaire sont fixés par la commune conformément au barème suivant :

- hôtels de tourisme 4 étoiles luxe et 4 étoiles, résidences de tourisme 4 étoiles, meublés de tourisme 4 et 5 étoiles et tous les autres établissements de caractéristiques équivalentes : entre 0,65 euros et 1,50 euros par nuitée et par unité de capacité d'accueil ;

- hôtels de tourisme 3 étoiles, résidences de tourisme 3 étoiles, meublés de tourisme 3 étoiles et tous les autres établissements de caractéristiques équivalentes : entre 0,50 euros et 1 euros par nuitée et par unité de capacité d'accueil ;

- hôtels de tourisme 2 étoiles, résidences de tourisme 2 étoiles, meublés de tourisme 2 étoiles, villages de vacances de catégorie grand confort et tous les autres établissements de caractéristiques équivalentes : entre 0,30 euros et 0,90 euros par nuitée et par unité de capacité d'accueil ;

- hôtels de tourisme 1 étoile, résidences de tourisme 1 étoile, meublés de tourisme 1 étoile, villages de vacances de catégorie confort et tous les autres établissements de caractéristiques équivalentes : entre 0,20 euros et 0,75 euros par nuitée et par unité de capacité d'accueil ;

- hôtels de tourisme classés sans étoile et tous les autres établissements de caractéristiques équivalentes : entre 0,20 euros et 0,40 euros par nuitée et par unité de capacité d'accueil ;

- terrains de camping et terrains de caravanage classés en 3 et 4 étoiles et tout autre terrain d'hébergement de plein air de caractéristiques équivalentes : entre 0,20 euros et 0,55 euros par nuitée et par unité de capacité d'accueil ;

- terrains de camping et terrains de caravanage classés en 1 et 2 étoiles et tout autre terrain d'hébergement de plein air de caractéristiques équivalentes, ports de plaisance : 0,20 euros par nuitée et par unité de capacité d'accueil.

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 supérieure de même type.

Les tarifs ainsi définis ne comprennent pas la taxe additionnelle départementale prévue par l'article L. 3333-1 lorsqu'elle est instituée.

" } }, "LEGIARTI000006396535": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-66", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396535", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396535.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R066XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006347710", "@num": "R233-60-7", "#text": "CODE DES COMMUNES. - art. R233-60-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396531", "@num": "R2333-62", "#text": "Code général des collectivités territoriales - art. R2333-62", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396532", "@num": "R2333-63", "#text": "Code général des collectivités territoriales - art. R2333-63", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006396535", "@fin": "2015-08-06", "@num": "R2333-66", "@etat": "ABROGE", "@debut": "2000-04-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le maire et les agents commissionnés par lui procèdent à la vérification des déclarations prévues aux articles R. 2333-62 et R. 2333-63.
\n
A cette fin, il peut demander aux logeurs et hôteliers la communication des pièces comptables s'y rapportant.
" } }, "LEGIARTI000006396536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-67", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396536", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396536.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R067XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006347711", "@num": "R233-60-8", "#text": "CODE DES COMMUNES. - art. R233-60-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396536", "@fin": "2010-01-01", "@num": "R2333-67", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021631528", "@fin": "2015-08-06", "@num": "R2333-67", "@etat": "ABROGE", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout redevable qui conteste le montant de la taxe qui lui est notifié acquitte néanmoins le montant de la taxe contestée, sauf à en obtenir le remboursement après qu'il a été statué sur sa réclamation par le maire.
\n
Ces réclamations sont portées, quel que soit le montant de la taxe, devant le tribunal d'instance dans le ressort duquel se trouve la commune intéressée et sont jugées sans frais.
\n
Toutefois, au préalable, le redevable peut adresser la réclamation au maire qui, le cas échéant, décide du remboursement.
" } }, "LEGIARTI000006396537": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-68", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396537", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396537.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R068XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006347712", "@num": "R233-60-9", "#text": "CODE DES COMMUNES. - art. R233-60-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396531", "@num": "R2333-62", "#text": "Code général des collectivités territoriales - art. R2333-62 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396532", "@num": "R2333-63", "#text": "Code général des collectivités territoriales - art. R2333-63 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006396537", "@fin": "2015-08-06", "@num": "R2333-68", "@etat": "ABROGE", "@debut": "2000-04-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sera puni de la peine d'amende prévue pour les contraventions de la 5e classe tout logeur, loueur, hôtelier, propriétaire ou autre assujetti visé au premier alinéa de l'article R. 2333-62 et au premier alinéa de l'article R. 2333-63 soumis à la taxe de séjour forfaitaire qui n'aura pas effectué dans les délais la déclaration prévue aux articles R. 2333-62 et R. 2333-63 ou qui aura fait une déclaration inexacte ou incomplète.
\n
" } }, "LEGIARTI000006396538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-69", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006396538", "URL": "article/LEGI/ARTI/00/00/06/39/65/LEGIARTI000006396538.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R069XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006347713", "@num": "R233-60-10", "#text": "CODE DES COMMUNES. - art. R233-60-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397163", "@num": "R2333-64", "#text": "Code général des collectivités territoriales - art. R2333-64 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396538", "@fin": "2012-01-01", "@num": "R2333-69", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025099591", "@fin": "2015-08-06", "@num": "R2333-69", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout retard dans le versement du produit de la taxe dans les conditions prévues par l'article R. 2333-64 donne lieu à l'application d'un intérêt égal à 0,75 % par mois de retard.
\n
Cette indemnité de retard donne lieu à l'émission d'un titre de recettes adressé par le maire au receveur municipal.
\n
En cas de non-paiement, les poursuites sont effectuées comme en matière de contributions directes.
" } }, "LEGIARTI000006397146": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-44", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006397146", "URL": "article/LEGI/ARTI/00/00/06/39/71/LEGIARTI000006397146.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R044XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-43", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192727", "@fin": "2003-01-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181514", "@fin": "2003-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006165016", "@fin": "2003-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149424", "@fin": "2003-01-01", "#text": "Chapitre III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135547", "@fin": "2003-06-08", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116655", "@fin": "2003-06-08", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397146", "@fin": "2003-01-01", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397147", "@fin": "2015-08-06", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976026", "@fin": "2019-10-19", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240802", "@fin": "2999-01-01", "@num": "R2333-44", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les natures d'hébergement mentionnées par le premier alinéa de l'article L. 2333-26 sont :
\n
1° Les hôtels ;
\n
2° Les résidences de tourisme ;
\n
3° Les meublés ;
\n
4° Les villages de vacances ;
\n
5° Les terrains de camping et les terrains de caravanage, ainsi que tout autre terrain d'hébergement de plein air ;
\n
6° Les ports de plaisance ;
\n
7° Les autres formes d'hébergement.
" } }, "LEGIARTI000006397147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-44", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2002-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006397147", "URL": "article/LEGI/ARTI/00/00/06/39/71/LEGIARTI000006397147.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R044XAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006216184", "@num": "2", "#text": "Décret n°2002-1548 du 24 décembre 2002 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-43", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197732", "@fin": "2015-08-06", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976043", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions communes", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397146", "@fin": "2003-01-01", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397147", "@fin": "2015-08-06", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976026", "@fin": "2019-10-19", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240802", "@fin": "2999-01-01", "@num": "R2333-44", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les natures d'hébergement mentionnées par le premier alinéa de l'article L. 2333-26 sont :
\n
1° Les hôtels de tourisme;
\n
2° Les résidences de tourisme ;
\n
3° Les meublés de tourisme;
\n
4° Les villages de vacances ;
\n
5° Les terrains de camping et les terrains de caravanage, ainsi que tout autre terrain d'hébergement de plein air ;
\n
6° Les ports de plaisance ;
\n
7° Les autres formes d'hébergement.
" } }, "LEGIARTI000006397153": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-53", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006397153", "URL": "article/LEGI/ARTI/00/00/06/39/71/LEGIARTI000006397153.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R053XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-53", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143525", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390626", "@num": "L2333-28", "#text": "Code général des collectivités territoriales - art. L2333-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396523", "@num": "R2333-50", "#text": "Code général des collectivités territoriales - art. R2333-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025099587", "@num": "R2333-56", "#text": "Code général des collectivités territoriales - art. R2333-56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396529", "@num": "R2333-58", "#text": "Code général des collectivités territoriales - art. R2333-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192729", "@fin": "2003-01-01", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181514", "@fin": "2003-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006165016", "@fin": "2003-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149424", "@fin": "2003-01-01", "#text": "Chapitre III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135547", "@fin": "2003-06-08", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116655", "@fin": "2003-06-08", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397153", "@fin": "2003-01-01", "@num": "R2333-53", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397154", "@fin": "2015-08-06", "@num": "R2333-53", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975953", "@fin": "2019-10-19", "@num": "R2333-53", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240883", "@fin": "2999-01-01", "@num": "R2333-53", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le produit de la taxe est versé au receveur municipal dans les vingt jours qui suivent la fin de la période de perception mentionnée à l'article L. 2333-28.
\n
A cette occasion, les logeurs, hôteliers, propriétaires ou autres intermédiaires qui ont perçu la taxe de séjour doivent produire une déclaration indiquant le montant total de la taxe perçue.
\n
L'état prévu au deuxième alinéa de l'article R. 2333-50 est joint à la déclaration.
\n
Le comptable procède à l'encaissement de la taxe et en donne quittance.
\n
Lorsque la déclaration n'est pas accompagnée du paiement, il est remis au déclarant un reçu attestant du dépôt de la déclaration.
" } }, "LEGIARTI000006397154": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-53", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2002-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006397154", "URL": "article/LEGI/ARTI/00/00/06/39/71/LEGIARTI000006397154.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R053XAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006216186", "@num": "4", "#text": "Décret n°2002-1548 du 24 décembre 2002 - art. 4 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-53", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143525", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396523", "@num": "R2333-50", "#text": "Code général des collectivités territoriales - art. R2333-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025099587", "@num": "R2333-56", "#text": "Code général des collectivités territoriales - art. R2333-56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396529", "@num": "R2333-58", "#text": "Code général des collectivités territoriales - art. R2333-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397153", "@fin": "2003-01-01", "@num": "R2333-53", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397154", "@fin": "2015-08-06", "@num": "R2333-53", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975953", "@fin": "2019-10-19", "@num": "R2333-53", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240883", "@fin": "2999-01-01", "@num": "R2333-53", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le produit de la taxe est versé au receveur municipal aux dates fixées par délibération du conseil municipal.
\n
A cette occasion, les logeurs, hôteliers, propriétaires ou autres intermédiaires qui ont perçu la taxe de séjour doivent produire une déclaration indiquant le montant total de la taxe perçue.
\n
L'état prévu au deuxième alinéa de l'article R. 2333-50 est joint à la déclaration.
\n
Le comptable procède à l'encaissement de la taxe et en donne quittance.
\n
Lorsque la déclaration n'est pas accompagnée du paiement, il est remis au déclarant un reçu attestant du dépôt de la déclaration.
" } }, "LEGIARTI000006397157": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-56", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006397157", "URL": "article/LEGI/ARTI/00/00/06/39/71/LEGIARTI000006397157.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R056XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006347701", "@num": "R233-59-1", "#text": "CODE DES COMMUNES. - art. R233-59-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397153", "@num": "R2333-53", "#text": "Code général des collectivités territoriales - art. R2333-53 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397155", "@num": "R2333-54", "#text": "Code général des collectivités territoriales - art. R2333-54 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192729", "@fin": "2003-01-01", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181514", "@fin": "2003-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006165016", "@fin": "2003-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149424", "@fin": "2003-01-01", "#text": "Chapitre III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135547", "@fin": "2003-06-08", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116655", "@fin": "2003-06-08", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397157", "@fin": "2003-01-01", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397158", "@fin": "2012-01-01", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025099587", "@fin": "2015-08-06", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975926", "@fin": "2019-10-19", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240890", "@fin": "2999-01-01", "@num": "R2333-56", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout retard dans le versement du produit de la taxe dans les conditions prévues par les articles R. 2333-53 et R. 2333-54 donne lieu à l'application d'un intérêt de retard égal à 0,75 % par mois de retard.
\n
Cette indemnité de retard donne lieu à l'émission d'un titre de recettes adressé par le maire au receveur municipal.
\n
En cas de non-paiement, les poursuites sont effectuées comme en matière de contributions directes.
" } }, "LEGIARTI000006397158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-56", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2002-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006397158", "URL": "article/LEGI/ARTI/00/00/06/39/71/LEGIARTI000006397158.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R056XAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006216187", "@num": "5", "#text": "Décret n°2002-1548 du 24 décembre 2002 - art. 5 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000006347701", "@num": "R233-59-1", "#text": "CODE DES COMMUNES. - art. R233-59-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397153", "@num": "R2333-53", "#text": "Code général des collectivités territoriales - art. R2333-53 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397157", "@fin": "2003-01-01", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397158", "@fin": "2012-01-01", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025099587", "@fin": "2015-08-06", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975926", "@fin": "2019-10-19", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240890", "@fin": "2999-01-01", "@num": "R2333-56", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout retard dans le versement du produit de la taxe dans les conditions prévues par l'article R. 2333-53 donne lieu à l'application d'un intérêt de retard égal à 0,75 % par mois de retard.
\n
Cette indemnité de retard donne lieu à l'émission d'un titre de recettes adressé par le maire au receveur municipal.
\n
En cas de non-paiement, les poursuites sont effectuées comme en matière de contributions directes.
" } }, "LEGIARTI000006397161": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-61", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006397161", "URL": "article/LEGI/ARTI/00/00/06/39/71/LEGIARTI000006397161.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R061XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006347704", "@num": "R233-60-2", "#text": "CODE DES COMMUNES. - art. R233-60-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390626", "@num": "L2333-28", "#text": "Code général des collectivités territoriales - art. L2333-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397159", "@num": "R2333-60", "#text": "Code général des collectivités territoriales - art. R2333-60 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192730", "@fin": "2003-01-01", "#text": "Paragraphe 4 : Assiette et tarif de la taxe de séjour forfaitaire.", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181514", "@fin": "2003-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006165016", "@fin": "2003-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149424", "@fin": "2003-01-01", "#text": "Chapitre III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135547", "@fin": "2003-06-08", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116655", "@fin": "2003-06-08", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397161", "@fin": "2003-01-01", "@num": "R2333-61", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006397162", "@fin": "2015-08-06", "@num": "R2333-61", "@etat": "ABROGE", "@debut": "2002-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la taxe due par chaque redevable est égal au produit des éléments suivants :
\n
1° Le nombre d'unités de capacité d'accueil de l'établissement donnant lieu à versement de la taxe.
\n
Ce nombre d'unités fait l'objet d'un abattement de 20 %. Cet abattement est porté à 30 % lorsque le nombre de nuitées comprises à la fois dans la période d'ouverture de l'établissement et la période de perception définie à l'article L. 2333-28 est supérieur à soixante et inférieur ou égal à cent cinq et à 40 % lorsque ce nombre de nuitées est supérieur à cent cinq.
\n
2° Le tarif de la taxe de séjour forfaitaire fixée par la commune conformément aux dispositions de l'article R. 2333-60.
\n
3° Le nombre de nuitées comprises à la fois dans la période d'ouverture de l'établissement et la période de perception de la commune.
" } }, "LEGIARTI000006397162": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-61", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2002-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006397162", "URL": "article/LEGI/ARTI/00/00/06/39/71/LEGIARTI000006397162.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R061XAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006216188", "@num": "6", "#text": "Décret n°2002-1548 du 24 décembre 2002 - art. 6 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006347704", "@num": "R233-60-2", "#text": "CODE DES COMMUNES. - art. R233-60-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024647193", "@num": "D2333-60", "#text": "Code général des collectivités territoriales - art. D2333-60 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390626", "@num": "L2333-28", "#text": "Code général des collectivités territoriales - art. L2333-28", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197735", "@fin": "2015-08-06", "#text": "Paragraphe 4 : Assiette et tarif de la taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975945", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Modalités de publicité de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397161", "@fin": "2003-01-01", "@num": "R2333-61", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006397162", "@fin": "2015-08-06", "@num": "R2333-61", "@etat": "ABROGE", "@debut": "2002-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la taxe due par chaque redevable est égal au produit des éléments suivants :
\n
1° Le nombre d'unités de capacité d'accueil de l'établissement donnant lieu à versement de la taxe.
\n
Ce nombre d'unités fait l'objet d'un abattement de 20 %. Cet abattement est porté à 30 % lorsque le nombre de nuitées comprises à la fois dans la période d'ouverture de l'établissement et la période de perception définie à l'article L. 2333-28 est supérieur à soixante et inférieur ou égal à cent cinq et à 40 % lorsque ce nombre de nuitées est supérieur à cent cinq.
\n
2° Le tarif de la taxe de séjour forfaitaire fixée par la commune conformément aux dispositions de l'article D. 2333-60.
\n
3° Le nombre de nuitées comprises à la fois dans la période d'ouverture de l'établissement et la période de perception de la commune.
" } }, "LEGIARTI000006397163": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-64", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006397163", "URL": "article/LEGI/ARTI/00/00/06/39/71/LEGIARTI000006397163.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R064XAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 jorf 9 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006347708", "@num": "R233-60-5", "#text": "CODE DES COMMUNES. - art. R233-60-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390626", "@num": "L2333-28", "#text": "Code général des collectivités territoriales - art. L2333-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396538", "@num": "R2333-69", "#text": "Code général des collectivités territoriales - art. R2333-69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192731", "@fin": "2003-01-01", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181514", "@fin": "2003-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006165016", "@fin": "2003-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149424", "@fin": "2003-01-01", "#text": "Chapitre III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135547", "@fin": "2003-06-08", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116655", "@fin": "2003-06-08", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397163", "@fin": "2003-01-01", "@num": "R2333-64", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006397164", "@fin": "2015-08-06", "@num": "R2333-64", "@etat": "ABROGE", "@debut": "2002-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour chaque période de perception, le montant de la taxe due par chaque redevable fait l'objet d'un titre de recettes adressé par le maire au receveur municipal.
\n
La taxe est versée au receveur municipal dans les vingt jours qui suivent la fin de période de perception mentionnée à l'article L. 2333-28.
\n
Le comptable procède à l'encaissement de la taxe et en donne quittance.
" } }, "LEGIARTI000006397164": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-64", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2002-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006397164", "URL": "article/LEGI/ARTI/00/00/06/39/71/LEGIARTI000006397164.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX2X2333R064XAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006216189", "@num": "7", "#text": "Décret n°2002-1548 du 24 décembre 2002 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006347708", "@num": "R233-60-5", "#text": "CODE DES COMMUNES. - art. R233-60-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025099591", "@num": "R2333-69", "#text": "Code général des collectivités territoriales - art. R2333-69 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397163", "@fin": "2003-01-01", "@num": "R2333-64", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006397164", "@fin": "2015-08-06", "@num": "R2333-64", "@etat": "ABROGE", "@debut": "2002-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour chaque période de perception, le montant de la taxe due par chaque redevable fait l'objet d'un titre de recettes adressé par le maire au receveur municipal.
\n
Le produit de la taxe est versé au receveur municipal aux dates fixées par délibération du conseil municipal.
\n
Le comptable procède à l'encaissement de la taxe et en donne quittance.
" } }, "LEGIARTI000021631528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-67", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021631528", "URL": "article/LEGI/ARTI/00/00/21/63/15/LEGIARTI000021631528.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021626340", "@num": "5", "#text": "Décret n°2009-1693\n du 29 décembre 2009 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000021560995", "@nortexte": "JUSB0822386D", "@numtexte": "2009-1693", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-29" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006347711", "@num": "R233-60-8", "#text": "CODE DES COMMUNES. - art. R233-60-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396536", "@fin": "2010-01-01", "@num": "R2333-67", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021631528", "@fin": "2015-08-06", "@num": "R2333-67", "@etat": "ABROGE", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout redevable qui conteste le montant de la taxe qui lui est notifié acquitte néanmoins le montant de la taxe contestée, sauf à en obtenir le remboursement après qu'il a été statué sur sa réclamation par le maire.
\n
Ces contestations sont portées, selon le montant de la taxe, devant le tribunal d'instance ou de grande instance, dans le ressort duquel se trouve la commune intéressée et sont jugées sans frais.
\n
Toutefois, au préalable, le redevable peut adresser la réclamation au maire qui, le cas échéant, décide du remboursement.

" } }, "LEGIARTI000021631530": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-57", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021631530", "URL": "article/LEGI/ARTI/00/00/21/63/15/LEGIARTI000021631530.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021626340", "@num": "5", "#text": "Décret n°2009-1693\n du 29 décembre 2009 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000021560995", "@nortexte": "JUSB0822386D", "@numtexte": "2009-1693", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-29" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-57", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396513", "@num": "R2333-40", "#text": "Code général des collectivités territoriales - art. R2333-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396528", "@fin": "2010-01-01", "@num": "R2333-57", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021631530", "@fin": "2015-08-06", "@num": "R2333-57", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030975921", "@fin": "2999-01-01", "@num": "R2333-57", "@etat": "VIGUEUR", "@debut": "2015-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En application de l'article L. 2333-40, tout assujetti qui conteste soit l'application qui lui est faite du tarif par l'hôtelier, logeur, propriétaire, ou principal locataire, soit la quotité de la taxe qui lui est réclamée acquitte néanmoins le montant de la taxe contestée, sauf à en obtenir le remboursement après qu'il a été statué sur sa réclamation.
\n
Ces contestations sont portées, selon le montant de la taxe, devant le tribunal d'instance ou de grande instance, dans le ressort duquel se trouve la commune intéressée et sont jugées sans frais.

" } }, "LEGIARTI000024647193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2333-60", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2011-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000024647193", "URL": "article/LEGI/ARTI/00/00/24/64/71/LEGIARTI000024647193.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000024646063", "@num": "1", "#text": "Décret n°2011-1248\n du 6 octobre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024645260", "@nortexte": "IOCB1119983D", "@numtexte": "2011-1248", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-06" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391833", "@num": "L3333-1", "#text": "Code général des collectivités territoriales - art. L3333-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397162", "@num": "R2333-61", "#text": "Code général des collectivités territoriales - art. R2333-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197735", "@fin": "2015-08-06", "#text": "Paragraphe 4 : Assiette et tarif de la taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975945", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Modalités de publicité de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396533", "@fin": "2011-10-09", "@num": "D2333-60", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024647193", "@fin": "2015-08-06", "@num": "D2333-60", "@etat": "ABROGE", "@debut": "2011-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs de la taxe de séjour forfaitaire sont fixés par la commune conformément au barème suivant :

- hôtels de tourisme 4 étoiles luxe, 4 et 5 étoiles, résidences de tourisme 4 et 5 étoiles, meublés de tourisme 4 et 5 étoiles et tous les autres établissements de caractéristiques équivalentes : entre 0,65 euros et 1,50 euros par nuitée et par unité de capacité d'accueil ;

- hôtels de tourisme 2 étoiles, résidences de tourisme 2 étoiles, meublés de tourisme 2 étoiles, villages de vacances 4 et 5 étoiles, de catégorie grand confort et tous les autres établissements de caractéristiques équivalentes : entre 0,30 euros et 0,90 euros par nuitée et par unité de capacité d'accueil ;

- hôtels de tourisme 1 étoile, résidences de tourisme 1 étoile, meublés de tourisme 1 étoile, villages de vacances 1, 2 et 3 étoiles, de catégorie confort et tous les autres établissements de caractéristiques équivalentes : entre 0,20 euros et 0,75 euros par nuitée et par unité de capacité d'accueil ;

- hôtels de tourisme classés sans étoile et tous les autres établissements de caractéristiques équivalentes : entre 0,20 euros et 0,40 euros par nuitée et par unité de capacité d'accueil ;

- terrains de camping et terrains de caravanage classés en 3, 4 et 5 étoiles et tout autre terrain d'hébergement de plein air de caractéristiques équivalentes : entre 0,20 euros et 0,55 euros par nuitée et par unité de capacité d'accueil ;

Les tarifs ainsi définis ne comprennent pas la taxe additionnelle départementale prévue par l'article L. 3333-1 lorsqu'elle est instituée.

" } }, "LEGIARTI000024647197": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2333-45", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2011-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000024647197", "URL": "article/LEGI/ARTI/00/00/24/64/71/LEGIARTI000024647197.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000024646063", "@num": "1", "#text": "Décret n°2011-1248\n du 6 octobre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024645260", "@nortexte": "IOCB1119983D", "@numtexte": "2011-1248", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-06" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390628", "@num": "L2333-30", "#text": "Code général des collectivités territoriales - art. L2333-30", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391833", "@num": "L3333-1", "#text": "Code général des collectivités territoriales - art. L3333-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197733", "@fin": "2015-08-06", "#text": "Paragraphe 2 : Assiette, tarif et exonérations de la taxe de séjour.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976001", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Modalités de publicité de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396519", "@fin": "2011-10-09", "@num": "D2333-45", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024647197", "@fin": "2015-08-06", "@num": "D2333-45", "@etat": "ABROGE", "@debut": "2011-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En application de l'article L. 2333-30, les tarifs de la taxe de séjour sont fixés par la commune conformément au barème suivant :

\n
\n

- hôtels de tourisme classés sans étoile et tous les autres établissements de caractéristiques équivalentes : entre 0,20 et 0,40 euro par personne et par nuitée ;

\n
\n

- terrains de camping et terrains de caravanage classés en 3, 4 et 5 étoiles et tout autre terrain d'hébergement de plein air de caractéristiques équivalentes : entre 0,20 et 0,55 euro par personne et par nuitée ;

\n
\n

Les tarifs ainsi définis ne comprennent pas la taxe additionnelle départementale prévue par l'article L. 3333-1 lorsqu'elle est instituée.

\n
" } }, "LEGIARTI000025099587": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-56", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025099587", "URL": "article/LEGI/ARTI/00/00/25/09/95/LEGIARTI000025099587.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000025090334", "@num": "1", "#text": "Décret n°2011-2036 du 29 décembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025055698", "@nortexte": "BCRE1121314D", "@numtexte": "2011-2036", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000006347701", "@num": "R233-59-1", "#text": "CODE DES COMMUNES. - art. R233-59-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397153", "@num": "R2333-53", "#text": "Code général des collectivités territoriales - art. R2333-53", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397157", "@fin": "2003-01-01", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397158", "@fin": "2012-01-01", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025099587", "@fin": "2015-08-06", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975926", "@fin": "2019-10-19", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240890", "@fin": "2999-01-01", "@num": "R2333-56", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout retard dans le versement du produit de la taxe dans les conditions prévues par l'article R. 2333-53 donne lieu à l'application d'un intérêt de retard égal à 0,75 % par mois de retard.
\n
Cette indemnité de retard donne lieu à l'émission d'un titre de recettes adressé par le maire au receveur municipal.
\n
En cas de non-paiement, les mesures d'exécution forcée sont effectuées comme en matière de contributions directes.
" } }, "LEGIARTI000025099591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-69", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-06", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025099591", "URL": "article/LEGI/ARTI/00/00/25/09/95/LEGIARTI000025099591.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000025090334", "@num": "1", "#text": "Décret n°2011-2036 du 29 décembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025055698", "@nortexte": "BCRE1121314D", "@numtexte": "2011-2036", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006347713", "@num": "R233-60-10", "#text": "CODE DES COMMUNES. - art. R233-60-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397164", "@num": "R2333-64", "#text": "Code général des collectivités territoriales - art. R2333-64 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396538", "@fin": "2012-01-01", "@num": "R2333-69", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025099591", "@fin": "2015-08-06", "@num": "R2333-69", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout retard dans le versement du produit de la taxe dans les conditions prévues par l'article R. 2333-64 donne lieu à l'application d'un intérêt égal à 0,75 % par mois de retard.
\n
Cette indemnité de retard donne lieu à l'émission d'un titre de recettes adressé par le maire au receveur municipal.
\n
En cas de non-paiement, les mesures d'exécution forcée sont effectuées comme en matière de contributions directes.
" } }, "LEGIARTI000030975910": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-58", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-19", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030975910", "URL": "article/LEGI/ARTI/00/00/30/97/59/LEGIARTI000030975910.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000039235172", "@num": "2", "#text": "Décret n°2019-1062 du 16 octobre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039234225", "@nortexte": "COTB1903411D", "@numtexte": "2019-1062", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-16" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-58", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390647", "@num": "L2333-40", "#text": "Code général des collectivités territoriales - art. L2333-40", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390654", "@num": "L2333-43", "#text": "Code général des collectivités territoriales - art. L2333-43", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396529", "@fin": "2015-08-06", "@num": "R2333-58", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030975910", "@fin": "2019-10-19", "@num": "R2333-58", "@etat": "ABROGE", "@debut": "2015-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des faits réprimés au cinquième alinéa du I de l'article L. 2333-43, sont punis des peines d'amende prévues pour les contraventions de la quatrième classe :

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1° Le fait, pour les logeurs, hôteliers, propriétaires et intermédiaires mentionnés à l'article L. 2333-40, de ne pas avoir produit la déclaration mentionnée à l'article R. 2333-56 ou de ne pas l'avoir produite dans les délais et conditions prescrits au II de l'article L. 2333-43 ;

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2° Le fait, pour les logeurs, hôteliers, propriétaires et intermédiaires mentionnés à l'article L. 2333-40, d'avoir établi une déclaration inexacte ou incomplète ;

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3° Le fait, pour les logeurs, hôteliers, propriétaires, intermédiaires et professionnels mentionnés à l'article L. 2333-40, de ne pas avoir acquitté le montant de la taxe de séjour forfaitaire due dans les délais et conditions prescrits au II de l'article L. 2333-43.

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Chaque manquement à l'une des obligations prévues du 1° au 3° donne lieu à une infraction distincte.

" } }, "LEGIARTI000030975921": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-57", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030975921", "URL": "article/LEGI/ARTI/00/00/30/97/59/LEGIARTI000030975921.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-57", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390654", "@num": "L2333-43", "#text": "Code général des collectivités territoriales - art. L2333-43", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396528", "@fin": "2010-01-01", "@num": "R2333-57", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021631530", "@fin": "2015-08-06", "@num": "R2333-57", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030975921", "@fin": "2999-01-01", "@num": "R2333-57", "@etat": "VIGUEUR", "@debut": "2015-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le produit de la taxe est versé au comptable public compétent aux dates fixées par la délibération du conseil municipal mentionnée au II de l'article L. 2333-43.
" } }, "LEGIARTI000030975926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-56", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-19", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030975926", "URL": "article/LEGI/ARTI/00/00/30/97/59/LEGIARTI000030975926.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006347701", "@num": "R233-59-1", "#text": "CODE DES COMMUNES. - art. R233-59-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390648", "@num": "L2333-41", "#text": "Code général des collectivités territoriales - art. L2333-41", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390654", "@num": "L2333-43", "#text": "Code général des collectivités territoriales - art. L2333-43", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397157", "@fin": "2003-01-01", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397158", "@fin": "2012-01-01", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025099587", "@fin": "2015-08-06", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975926", "@fin": "2019-10-19", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240890", "@fin": "2999-01-01", "@num": "R2333-56", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les logeurs, les hôteliers, les propriétaires et les intermédiaires assujettis à la taxe de séjour forfaitaire indiquent sur la déclaration prévue à l'article L. 2333-43, pour chaque hébergement ou établissement imposable, le tarif applicable conformément au 2° du II de l'article L. 2333-41, le nombre de nuitées conformément au 3° et le taux d'abattement retenu pour l'application du III de cet article. La déclaration précise le montant de la taxe due.
" } }, "LEGIARTI000030975936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-55", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-19", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030975936", "URL": "article/LEGI/ARTI/00/00/30/97/59/LEGIARTI000030975936.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006348105", "@num": "R233-55", "#text": "CODE DES COMMUNES. - art. R233-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390650", "@num": "L2333-42", "#text": "Code général des collectivités territoriales - art. L2333-42", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197735", "@fin": "2015-08-06", "#text": "Paragraphe 4 : Assiette et tarif de la taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975945", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Modalités de publicité de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396527", "@fin": "2015-08-06", "@num": "R2333-55", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975936", "@fin": "2019-10-19", "@num": "R2333-55", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240830", "@fin": "2999-01-01", "@num": "R2333-55", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de la taxe de séjour forfaitaire est affiché en mairie et tenu à la disposition de toute personne qui souhaite en prendre connaissance.

\n
\n

Les arrêtés mentionnés à l'article L. 2333-42 font l'objet d'un affichage en mairie.

" } }, "LEGIARTI000030975953": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-53", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-19", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030975953", "URL": "article/LEGI/ARTI/00/00/30/97/59/LEGIARTI000030975953.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-53", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143525", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390635", "@num": "L2333-34", "#text": "Code général des collectivités territoriales - art. L2333-34", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025099587", "@num": "R2333-56", "#text": "Code général des collectivités territoriales - art. R2333-56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396529", "@num": "R2333-58", "#text": "Code général des collectivités territoriales - art. R2333-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397153", "@fin": "2003-01-01", "@num": "R2333-53", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397154", "@fin": "2015-08-06", "@num": "R2333-53", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975953", "@fin": "2019-10-19", "@num": "R2333-53", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240883", "@fin": "2999-01-01", "@num": "R2333-53", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'application du II de l'article L. 2333-34, le logeur, l'hôtelier, le propriétaire ou l'intermédiaire produit, à la demande du maire ou des agents commissionnés par lui, une copie de la facture émise à son encontre par le professionnel préposé à la collecte et à l'exécution des formalités déclaratives correspondantes. Cette facture mentionne le tarif de taxe de séjour appliqué.
" } }, "LEGIARTI000030975961": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-52", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-19", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030975961", "URL": "article/LEGI/ARTI/00/00/30/97/59/LEGIARTI000030975961.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000039235172", "@num": "2", "#text": "Décret n°2019-1062 du 16 octobre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039234225", "@nortexte": "COTB1903411D", "@numtexte": "2019-1062", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-16" }, { "@id": "LEGIARTI000006348096", "@num": "R233-52", "#text": "CODE DES COMMUNES. - art. R233-52 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390635", "@num": "L2333-34", "#text": "Code général des collectivités territoriales - art. L2333-34", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396525", "@num": "R2333-51", "#text": "Code général des collectivités territoriales - art. R2333-51", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975947", "@num": "R2333-54", "#text": "Code général des collectivités territoriales - art. R2333-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396526", "@fin": "2015-08-06", "@num": "R2333-52", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030975961", "@fin": "2019-10-19", "@num": "R2333-52", "@etat": "ABROGE", "@debut": "2015-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le produit de la taxe est versé au comptable public compétent aux dates fixées par la délibération du conseil municipal mentionnée au I de l'article L. 2333-34.

\n
\n

Les professionnels mentionnés au II du même article versent le produit de la taxe perçue au cours de l'année civile au comptable public compétent avant le 1er février de l'année suivante.

\n
\n

A l'occasion de ce versement, les logeurs, les hôteliers, les propriétaires, les intermédiaires et les professionnels mentionnés au II de l'article L. 2333-34 mentionné ci-dessus qui ont perçu la taxe de séjour transmettent l'état prévu à l'article R. 2333-51 à la commune bénéficiaire de l'imposition.

" } }, "LEGIARTI000030975972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-51", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-19", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030975972", "URL": "article/LEGI/ARTI/00/00/30/97/59/LEGIARTI000030975972.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000039235172", "@num": "2", "#text": "Décret n°2019-1062 du 16 octobre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039234225", "@nortexte": "COTB1903411D", "@numtexte": "2019-1062", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-16" }, { "@id": "LEGIARTI000006348091", "@num": "R233-50", "#text": "CODE DES COMMUNES. - art. R233-50 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390634", "@num": "L2333-33", "#text": "Code général des collectivités territoriales - art. L2333-33", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390635", "@num": "L2333-34", "#text": "Code général des collectivités territoriales - art. L2333-34", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390640", "@num": "L2333-36", "#text": "Code général des collectivités territoriales - art. L2333-36", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975961", "@num": "R2333-52", "#text": "Code général des collectivités territoriales - art. R2333-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975947", "@num": "R2333-54", "#text": "Code général des collectivités territoriales - art. R2333-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396529", "@num": "R2333-58", "#text": "Code général des collectivités territoriales - art. R2333-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197734", "@fin": "2015-08-06", "#text": "Paragraphe 3 : Recouvrement de la taxe de séjour et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975985", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Recouvrement amiable et contentieux de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396525", "@fin": "2015-08-06", "@num": "R2333-51", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030975972", "@fin": "2019-10-19", "@num": "R2333-51", "@etat": "ABROGE", "@debut": "2015-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les logeurs, les hôteliers, les propriétaires, les intermédiaires mentionnés à l'article L. 2333-33 et les professionnels préposés à la collecte de la taxe de séjour et l'accomplissement des formalités correspondantes dans les conditions prévues au premier alinéa du II de l'article L. 2233-34 comptabilisent sur un état, à la date et dans l'ordre des perceptions effectuées, pour chaque hébergement loué, l'adresse du logement, le nombre de personnes ayant logé, le nombre de nuitées constatées, le montant de la taxe perçue ainsi que, le cas échéant, les motifs d'exonération de la taxe.

\n
\n
\n

Par dérogation à l'alinéa précédent, et à condition d'avoir obtenu à cet effet un agrément dans des conditions prévues par un arrêté du ministre chargé du budget, les intermédiaires et les professionnels préposés à la collecte de la taxe de séjour et à l'accomplissement des formalités correspondantes dans les conditions prévues au premier alinéa du II de l'article L. 2333-34 comptabilisent sur un état, à la date et dans l'ordre des perceptions effectuées, pour chaque hébergement loué, uniquement le nombre de personnes ayant logé, le nombre de nuitées constatées, le montant de la taxe perçue ainsi que, le cas échéant, les motifs d'exonération de la taxe. Cet état indique le montant total de la taxe perçue et vaut déclaration au sens des articles L. 2333-36 et L. 2333-38.

\n
" } }, "LEGIARTI000030975987": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-50", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-19", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030975987", "URL": "article/LEGI/ARTI/00/00/30/97/59/LEGIARTI000030975987.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006348088", "@num": "R233-49", "#text": "CODE DES COMMUNES. - art. 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R2333-53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396527", "@num": "R2333-55", "#text": "Code général des collectivités territoriales - art. R2333-55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396529", "@num": "R2333-58", "#text": "Code général des collectivités territoriales - art. R2333-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197733", "@fin": "2015-08-06", "#text": "Paragraphe 2 : Assiette, tarif et exonérations de la taxe de séjour.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976001", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Modalités de publicité de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396523", "@fin": "2015-08-06", "@num": "R2333-50", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975987", "@fin": "2019-10-19", "@num": "R2333-50", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240848", "@fin": "2999-01-01", "@num": "R2333-50", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les professionnels préposés à la collecte de la taxe de séjour et à l'accomplissement des formalités correspondantes dans les conditions prévues au premier alinéa du II de l'article L. 2333-34 délivrent à chaque collectivité bénéficiaire du produit un état des sommes versées lors de l'acquittement de la taxe par les personnes assujetties.
" } }, "LEGIARTI000030976016": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-46", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-19", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030976016", "URL": "article/LEGI/ARTI/00/00/30/97/60/LEGIARTI000030976016.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000006348079", "@num": "R233-45", "#text": "CODE DES COMMUNES. - art. R233-45 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391833", "@num": "L3333-1", "#text": "Code général des collectivités territoriales - art. L3333-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197732", "@fin": "2015-08-06", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976043", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions communes", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396518", "@fin": "2015-08-06", "@num": "R2333-46", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976016", "@fin": "2019-10-19", "@num": "R2333-46", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240809", "@fin": "2999-01-01", "@num": "R2333-46", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les tarifs fixés pour chaque catégorie d'hébergement ne comprennent pas la taxe additionnelle départementale prévue par l'article L. 3333-1 lorsqu'elle est instituée.
" } }, "LEGIARTI000030976026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-44", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-19", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030976026", "URL": "article/LEGI/ARTI/00/00/30/97/60/LEGIARTI000030976026.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-43", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390617", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197732", "@fin": "2015-08-06", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976043", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions communes", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397146", "@fin": "2003-01-01", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397147", "@fin": "2015-08-06", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976026", "@fin": "2019-10-19", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240802", "@fin": "2999-01-01", "@num": "R2333-44", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les natures d'hébergement mentionnées au III de l'article L. 2333-26 sont :

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\n

1° Les palaces ;

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\n

2° Les hôtels de tourisme ;

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\n

3° Les résidences de tourisme ;

\n
\n

4° Les meublés de tourisme ;

\n
\n

5° Les villages de vacances ;

\n
\n

6° Les chambres d'hôtes ;

\n
\n

7° Les emplacements dans les aires de camping-cars et les parcs de stationnement touristiques ;

\n
\n

8° Les terrains de camping, les terrains de caravanage ainsi que tout autre terrain d'hébergement de plein air ;

\n
\n

9° Les ports de plaisance.

\n
\n
" } }, "LEGIARTI000030976034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-19", "DATE_DEBUT": "2015-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030976034", "URL": "article/LEGI/ARTI/00/00/30/97/60/LEGIARTI000030976034.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000030971557", "@num": "1", "#text": "DÉCRET n°2015-970 du 31 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030967555", "@nortexte": "INTB1502199D", "@numtexte": "2015-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000032696761", "#text": "Arrêté du 17 mai 2016 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675331", "@nortexte": "FCPE1610816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-17" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-39", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@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": "LEGIARTI000006390628", "@num": "L2333-30", "#text": "Code général des collectivités territoriales - art. L2333-30", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390630", "@num": "L2333-31", "#text": "Code général des collectivités territoriales - art. L2333-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390648", "@num": "L2333-41", "#text": "Code général des collectivités territoriales - art. L2333-41", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398131", "@num": "R5211-6", "#text": "Code général des collectivités territoriales - art. R5211-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197732", "@fin": "2015-08-06", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976043", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions communes", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396517", "@fin": "2015-08-06", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976034", "@fin": "2019-10-19", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039240791", "@fin": "2022-01-01", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2019-10-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044166898", "@fin": "2022-07-17", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046053179", "@fin": "2999-01-01", "@num": "R2333-43", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Selon des modalités fixées par arrêté du ministre chargé du budget, les communes qui ont institué une taxe de séjour ou une taxe de séjour forfaitaire font connaître au directeur général des finances publiques, dans un délai de deux mois précédant le début de la période de perception de la taxe de séjour et de la taxe de séjour forfaitaire :

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\n

1° Les dates de début et de fin de la période de perception ;

\n
\n

2° Les tarifs de la taxe de séjour ou de la taxe de séjour forfaitaire, pour chaque nature et pour chaque catégorie d'hébergement, arrêtés par délibération du conseil municipal conformément aux barèmes prévus aux articles L. 2333-30 et L. 2333-41 ;

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\n

3° Le montant de loyer maximal en dessous duquel la taxe n'est pas due en application du 4° de l'article L. 2333-31 ;

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\n

4° Le taux de l'abattement fixé dans les conditions prévues au premier alinéa du III de l'article L. 2333-41.

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\n

Le ministre chargé du budget publie les informations prévues aux 1° à 4° ci-dessus le 1er juin et le 31 décembre, sur un site internet de son département ministériel et sous forme de données téléchargeables dans un format standard, selon des modalités qu'il définit par arrêté.

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" } }, "LEGIARTI000039235176": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039235176", "URL": "article/LEGI/ARTI/00/00/39/23/51/LEGIARTI000039235176.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240960", "@num": "D422-4", "#text": "Code du tourisme. - art. D422-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039234225", "@nor": "COTB1903411D", "@num": "2019-1062", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-1062 du 16 octobre 2019 relatif aux taxes de séjour", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039234225", "@c_titre_court": "Décret n°2019-1062 du 16 octobre 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-1062 du 16 octobre 2019 relatif aux taxes de séjour", "@debut": "2019-10-19", "@id_txt": "LEGITEXT000039235151", "@c_titre_court": "Décret n°2019-1062 du 16 octobre 2019" } ], "@ministere": "Ministère de la cohésion des territoires et des relations avec les collectivités territoriales Collectivités territoriales", "@date_publi": "2019-10-18", "@date_signature": "2019-10-16", "@num_parution_jo": "0243" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000039235176", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039234269", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du tourisme.
\n Art. D422-4\n
\n

\n
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A modifié les dispositions suivantes :

- Code du tourisme.
\n Art. D422-3\n
\n

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" } }, "LEGIARTI000039240791": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-10-19" } }, "META_COMMUN": { "ID": "LEGIARTI000039240791", "URL": "article/LEGI/ARTI/00/00/39/24/07/LEGIARTI000039240791.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGITEXT000032696761", "#text": "Arrêté du 17 mai 2016 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675331", "@nortexte": "FCPE1610816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-17" }, { "@id": "LEGIARTI000039235170", "@num": "1", "#text": "Décret n°2019-1062 du 16 octobre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039234225", "@nortexte": "COTB1903411D", "@numtexte": "2019-1062", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-16" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-39", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@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": "LEGIARTI000006390628", "@num": "L2333-30", "#text": "Code général des collectivités territoriales - art. L2333-30", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390630", "@num": "L2333-31", "#text": "Code général des collectivités territoriales - art. L2333-31", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390648", "@num": "L2333-41", "#text": "Code général des collectivités territoriales - art. L2333-41", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398131", "@num": "R5211-6", "#text": "Code général des collectivités territoriales - art. R5211-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197732", "@fin": "2015-08-06", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976043", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions communes", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396517", "@fin": "2015-08-06", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976034", "@fin": "2019-10-19", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039240791", "@fin": "2022-01-01", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2019-10-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044166898", "@fin": "2022-07-17", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046053179", "@fin": "2999-01-01", "@num": "R2333-43", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Selon des modalités fixées par arrêté du ministre chargé du budget, les communes qui ont institué une taxe de séjour ou une taxe de séjour forfaitaire font connaître au directeur général des finances publiques, avant le 1er novembre de l'année précédant l'année d'application de la délibération :

1° Les dates de début et de fin de la période de perception ;

3° Le montant de loyer maximal en dessous duquel la taxe n'est pas due en application du 4° de l'article L. 2333-31 ;

4° Le taux de l'abattement fixé dans les conditions prévues au premier alinéa du III de l'article L. 2333-41.

\n
" } }, "LEGIARTI000039240802": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-44", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-10-19" } }, "META_COMMUN": { "ID": "LEGIARTI000039240802", "URL": "article/LEGI/ARTI/00/00/39/24/08/LEGIARTI000039240802.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000039235170", "@num": "1", "#text": "Décret n°2019-1062 du 16 octobre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039234225", "@nortexte": "COTB1903411D", "@numtexte": "2019-1062", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-16" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-43", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390617", "@num": "L2333-26", "#text": "Code général des collectivités territoriales - art. L2333-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197732", "@fin": "2015-08-06", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976043", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions communes", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397146", "@fin": "2003-01-01", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397147", "@fin": "2015-08-06", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976026", "@fin": "2019-10-19", "@num": "R2333-44", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240802", "@fin": "2999-01-01", "@num": "R2333-44", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les natures d'hébergement mentionnées au III de l'article L. 2333-26 sont :

1° Les palaces ;

2° Les hôtels de tourisme ;

3° Les résidences de tourisme ;

4° Les meublés de tourisme ;

5° Les villages de vacances ;

6° Les chambres d'hôtes ;

7° Les emplacements dans les aires de camping-cars et les parcs de stationnement touristiques ;

8° Les terrains de camping, les terrains de caravanage ainsi que tout autre terrain d'hébergement de plein air ;

9° Les ports de plaisance.

10° Les hébergements en attente de classement et les hébergements sans classement qui ne relèvent pas des natures d'hébergement mentionnées aux 1° à 9°.

" } }, "LEGIARTI000039240809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-46", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-10-19" } }, "META_COMMUN": { "ID": "LEGIARTI000039240809", "URL": "article/LEGI/ARTI/00/00/39/24/08/LEGIARTI000039240809.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000039235170", "@num": "1", "#text": "Décret n°2019-1062 du 16 octobre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039234225", "@nortexte": "COTB1903411D", "@numtexte": "2019-1062", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-16" }, { "@id": "LEGIARTI000006348079", "@num": "R233-45", "#text": "CODE DES COMMUNES. - art. R233-45 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037960238", "@num": "L2531-17", "#text": "Code général des collectivités territoriales - art. L2531-17", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391833", "@num": "L3333-1", "#text": "Code général des collectivités territoriales - art. L3333-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197732", "@fin": "2015-08-06", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976043", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions communes", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396518", "@fin": "2015-08-06", "@num": "R2333-46", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976016", "@fin": "2019-10-19", "@num": "R2333-46", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240809", "@fin": "2999-01-01", "@num": "R2333-46", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs fixés pour chaque catégorie d'hébergement ne comprennent ni la taxe additionnelle prévue à l'article L. 2531-17 ni, lorsqu'elle est instituée, la taxe additionnelle départementale prévue à l'article L. 3333-1.

\n
" } }, "LEGIARTI000039240830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-55", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-10-19" } }, "META_COMMUN": { "ID": "LEGIARTI000039240830", "URL": "article/LEGI/ARTI/00/00/39/24/08/LEGIARTI000039240830.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000039235172", "@num": "2", "#text": "Décret n°2019-1062 du 16 octobre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039234225", "@nortexte": "COTB1903411D", "@numtexte": "2019-1062", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-16" }, { "@id": "LEGIARTI000006348105", "@num": "R233-55", "#text": "CODE DES COMMUNES. - art. R233-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390650", "@num": "L2333-42", "#text": "Code général des collectivités territoriales - art. L2333-42", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197735", "@fin": "2015-08-06", "#text": "Paragraphe 4 : Assiette et tarif de la taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975945", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Modalités de publicité de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396527", "@fin": "2015-08-06", "@num": "R2333-55", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975936", "@fin": "2019-10-19", "@num": "R2333-55", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240830", "@fin": "2999-01-01", "@num": "R2333-55", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de la taxe de séjour forfaitaire est affiché en mairie et tenu à la disposition de toute personne qui souhaite en prendre connaissance.

\n
" } }, "LEGIARTI000039240848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-50", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-10-19" } }, "META_COMMUN": { "ID": "LEGIARTI000039240848", "URL": "article/LEGI/ARTI/00/00/39/24/08/LEGIARTI000039240848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000039235172", "@num": "2", "#text": "Décret n°2019-1062 du 16 octobre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039234225", "@nortexte": "COTB1903411D", "@numtexte": "2019-1062", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-16" }, { "@id": "LEGIARTI000006348088", "@num": "R233-49", "#text": "CODE DES COMMUNES. - art. R233-49 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143525", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390635", "@num": "L2333-34", "#text": "Code général des collectivités territoriales - art. L2333-34", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396525", "@num": "R2333-51", "#text": "Code général des collectivités territoriales - art. R2333-51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396526", "@num": "R2333-52", "#text": "Code général des collectivités territoriales - art. R2333-52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397154", "@num": "R2333-53", "#text": "Code général des collectivités territoriales - art. R2333-53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396527", "@num": "R2333-55", "#text": "Code général des collectivités territoriales - art. R2333-55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396529", "@num": "R2333-58", "#text": "Code général des collectivités territoriales - art. R2333-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197733", "@fin": "2015-08-06", "#text": "Paragraphe 2 : Assiette, tarif et exonérations de la taxe de séjour.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976001", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Modalités de publicité de la taxe de séjour", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396523", "@fin": "2015-08-06", "@num": "R2333-50", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975987", "@fin": "2019-10-19", "@num": "R2333-50", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240848", "@fin": "2999-01-01", "@num": "R2333-50", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les professionnels préposés à la collecte de la taxe de séjour et à l'accomplissement des formalités correspondantes dans les conditions prévues à l'article L. 2333-34 délivrent à chaque collectivité bénéficiaire du produit un état des sommes versées lors de l'acquittement de la taxe par les personnes assujetties.

\n
" } }, "LEGIARTI000039240883": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-53", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-10-19" } }, "META_COMMUN": { "ID": "LEGIARTI000039240883", "URL": "article/LEGI/ARTI/00/00/39/24/08/LEGIARTI000039240883.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000039235172", "@num": "2", "#text": "Décret n°2019-1062 du 16 octobre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039234225", "@nortexte": "COTB1903411D", "@numtexte": "2019-1062", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-16" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-53", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037143525", "@num": "D422-3", "#text": "Code du tourisme. - art. 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Pour l'application du I et du II de l'article L. 2333-34, le logeur, l'hôtelier, le propriétaire ou l'intermédiaire produit, à la demande du maire ou des agents commissionnés par lui, une copie de la facture émise à son encontre par le professionnel préposé à la collecte et à l'exécution des formalités déclaratives correspondantes. Cette facture mentionne le tarif de taxe de séjour appliqué.

\n
" } }, "LEGIARTI000039240890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-56", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-10-19" } }, "META_COMMUN": { "ID": "LEGIARTI000039240890", "URL": "article/LEGI/ARTI/00/00/39/24/08/LEGIARTI000039240890.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000039235172", "@num": "2", "#text": "Décret n°2019-1062 du 16 octobre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039234225", "@nortexte": "COTB1903411D", "@numtexte": "2019-1062", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-16" }, { "@id": "LEGIARTI000006347701", "@num": "R233-59-1", "#text": "CODE DES COMMUNES. - art. R233-59-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390648", "@num": "L2333-41", "#text": "Code général des collectivités territoriales - art. L2333-41", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390654", "@num": "L2333-43", "#text": "Code général des collectivités territoriales - art. L2333-43", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197736", "@fin": "2015-08-06", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030975934", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Déclaration, recouvrement amiable et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397157", "@fin": "2003-01-01", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006397158", "@fin": "2012-01-01", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2002-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025099587", "@fin": "2015-08-06", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030975926", "@fin": "2019-10-19", "@num": "R2333-56", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039240890", "@fin": "2999-01-01", "@num": "R2333-56", "@etat": "VIGUEUR", "@debut": "2019-10-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La déclaration prévue à l'article L. 2333-43 comprend également :
\n
1° Le tarif mentionné au 2° du II de l'article L. 2333-41 ;
\n
2° Le nombre de nuitées mentionné au 3° du même II ;
\n
3° Le taux de l'abattement prévu par le III de l'article L. 2333-41.

" } }, "LEGIARTI000044166898": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-07-17", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044166898", "URL": "article/LEGI/ARTI/00/00/44/16/68/LEGIARTI000044166898.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 10 du décret n° 2021-1291 du 4 octobre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGITEXT000032696761", "#text": "Arrêté du 17 mai 2016 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675331", "@nortexte": "FCPE1610816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-17" }, { "@id": "LEGIARTI000044164072", "@num": "3", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-39", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@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": "LEGIARTI000006390628", "@num": "L2333-30", "#text": "Code général des collectivités territoriales - art. L2333-30", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390630", "@num": "L2333-31", "#text": "Code général des collectivités territoriales - art. L2333-31", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390648", "@num": "L2333-41", "#text": "Code général des collectivités territoriales - art. L2333-41", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398131", "@num": "R5211-6", "#text": "Code général des collectivités territoriales - art. R5211-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197732", "@fin": "2015-08-06", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976043", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions communes", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396517", "@fin": "2015-08-06", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976034", "@fin": "2019-10-19", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039240791", "@fin": "2022-01-01", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2019-10-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044166898", "@fin": "2022-07-17", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046053179", "@fin": "2999-01-01", "@num": "R2333-43", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Selon des modalités fixées par arrêté du ministre chargé du budget, les communes qui ont institué une taxe de séjour ou une taxe de séjour forfaitaire font connaître au directeur général des finances publiques, avant le 30 septembre de l'année précédant l'année d'application de la délibération :

\n
\n

1° Les dates de début et de fin de la période de perception ;

\n
\n
\n

3° Le montant de loyer maximal en dessous duquel la taxe n'est pas due en application du 4° de l'article L. 2333-31 ;

\n
\n
\n

4° Le taux de l'abattement fixé dans les conditions prévues au premier alinéa du III de l'article L. 2333-41.

\n
\n
\n

\n
" } }, "LEGIARTI000046053179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R2333-43", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000046053179", "URL": "article/LEGI/ARTI/00/00/46/05/31/LEGIARTI000046053179.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000399814", "#text": "Décret n° 2000-318 du 7 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGITEXT000032696761", "#text": "Arrêté du 17 mai 2016 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675331", "@nortexte": "FCPE1610816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-17" }, { "@id": "LEGIARTI000046051139", "@num": "14", "#text": "Décret n°2022-1008 du 15 juillet 2022 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes R233-39", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039240903", "@num": "D422-3", "#text": "Code du tourisme. - art. D422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@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": "LEGIARTI000006390628", "@num": "L2333-30", "#text": "Code général des collectivités territoriales - art. L2333-30", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390630", "@num": "L2333-31", "#text": "Code général des collectivités territoriales - art. L2333-31", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390648", "@num": "L2333-41", "#text": "Code général des collectivités territoriales - art. L2333-41", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398131", "@num": "R5211-6", "#text": "Code général des collectivités territoriales - art. R5211-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197732", "@fin": "2015-08-06", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976043", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions communes", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192688", "@fin": "2015-08-06", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2000-04-09" }, { "@id": "LEGISCTA000030976045", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "2015-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181464", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164979", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149398", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135533", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006396517", "@fin": "2015-08-06", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2000-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030976034", "@fin": "2019-10-19", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2015-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039240791", "@fin": "2022-01-01", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2019-10-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044166898", "@fin": "2022-07-17", "@num": "R2333-43", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046053179", "@fin": "2999-01-01", "@num": "R2333-43", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Selon des modalités fixées par arrêté du ministre chargé du budget, les communes qui ont institué une taxe de séjour ou une taxe de séjour forfaitaire font connaître au directeur général des finances publiques, avant le 15 septembre de l'année précédant l'année d'application de la délibération :

1° Les dates de début et de fin de la période de perception ;

3° Le montant de loyer maximal en dessous duquel la taxe n'est pas due en application du 4° de l'article L. 2333-31 ;

4° Le taux de l'abattement fixé dans les conditions prévues au premier alinéa du III de l'article L. 2333-41.

Le ministre chargé du budget publie les informations prévues aux 1° à 4° ci-dessus, sur un site internet de son département ministériel et sous forme de données téléchargeables dans un format standard, selon des modalités qu'il définit par arrêté.

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Article D422-3 AUTONOME VIGUEUR, en vigueur depuis le 19/10/2019 (Code du tourisme)