1. General
1.1 Reporting establishments (O 1)
1.1.1 Type of premises subject to tax
The provisions of this article shall apply :
hotels with a public of 100 or more;
other accommodation establishments (defined as a homogeneous group of furnished rooms or apartments, with a minimum of shared facilities and services, offered for rental on a daily, weekly or monthly basis) operated on a homogeneous collective basis, where the number of occupants...
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