DEFINITION
The municipal services tax (ex edility tax) is a tax for the benefit of urban municipalities.It is established annually instead of
situation of buildings subject to this tax , in the name of the owner or
The usufructuary and failing that, in the name of the possessor or the occupant on built buildings and constructions of any kind
TAX BASE
The municipal services tax is based on the total amount of rents when said buildings are rented out or on their rental value when they are made available free of charge to third parties.
PRICE AND DISTRIBUTION
------ Rate
The rates of the municipal service tax are set as follows:
- 10.50% (and not 10%) of the rental value, for properties located within the perimeter of urban municipalities
- 6.50% of said rental value for property located in areas
Peripherals of urban municipalities.
------ Division
The revenue from the municipal service tax is distributed by the services
Of the recovery as follows:
- 95% to municipal budgets;
- 5% to regional budgets.
Summary by Fitri Ahmed Taoufiq
LAW N ° 47-06 RELATING TO THE TAXATION OF LOCAL AUTHORITIES
