Levies on gaming revenue of casinos on board ships (Article L. 2333-57 of the General Local Authorities Code)

Article 97 of the 2016 amending finance act restores Article L. 2333-57 of the General Local Authorities Code, which establishes a progressive levy and a supplementary levy on the gross gaming revenue of casinos governed by Article L. 321-3 of the Internal Security Code (except in Wallis and Futuna). The progressive levy is based on gaming revenue after a 25% allowance, at a rate set by decree between 6% and 83.5%; the supplementary levy is set by decree between 3% and 14%, the combined rate being capped at 83.5%. 10% of the progressive levy goes, up to €1m, to the bodies listed in Article L. 742-9 of the Internal Security Code. The article repeals Article 33 of the act of 3 May 2005 on the French international register.