Single-rate business tax

The Monts d’Orb Community of Municipalities has opted for the single-rate business tax system with effect from January 1, 2002. When it was originally formed, the Community of Municipalities levied a percentage tax which was calculated according to the tax basis for the three household taxes plus business tax. Under the new system, it receives none of the household taxes, but all of the business tax. The Community of Municipalities then pays a compensatory sum to the municipalities to balance their respective budgets. The aim of this single-rate business tax is to create identical conditions for all the businesses in the Community - businesses should enjoy the same advantages whether they are based in "Le Bousquet d’Orb" or St. Geniès de Varensal (in 2001, the business tax rate in the various member municipalities varied from 5.6% to 17.65%).

The business tax rates will be harmonised over 8 years, so that by 2009, the rate will be 14.11% everywhere in the Community of Municipalities.

Exemption from business tax

In its decision of June 28, 2002, the Community Council voted in favour of a 2-year period of exemption for companies which are created to take over another enterprise in difficulties, on condition that these companies meet the requirements under Article 44, paragraph 7, of the General Tax Code on exemption from business tax.