Paris gaming clubs: progressive levy on gaming revenue and new scale for gaming houses
Alongside the trial of gaming clubs authorised in Paris to replace gaming circles, the 2017 Amending Finance Act creates a progressive levy on the net gaming revenue of these clubs (gross revenue minus a 30% allowance), with banded rates from 5% to 70%, 20% of which goes to the City of Paris up to €12m. It also replaces the entertainment tax scale applicable to gaming circles and houses with banded rates from 10% to 70%.
Measure originators
No official estimate found for this measure.
Measure impact
Gaming clubs authorised in Paris: levy of 5% on net revenue up to €100,000 rising to 70% above €11.5m, created for 2018-2020 and later extended. Casinos, which pay the municipal levy on gross gaming revenue, are not affected.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)