Abolition of low-yield taxes, including the urban rainwater management tax and the pavement tax

Article 20 of the 2015 Finance Act abolishes several low-yield taxes: the urban rainwater management tax and the pavement tax levied by local authorities, the tax on the increase in value of land and buildings near public transport lines known as "Grenelle II" (Article 1609 nonies F of the General Tax Code), the levy on oilseeds (Article 564 sexies), the tax on automatic machines (Articles 613 ter to 613 duodecies) and the fee owed by holders of underground hydrocarbon storage concessions (Article L. 231-9 of the Mining Code). The public urban rainwater management service is kept in the local authorities code. The article also rewrites Article 732 of the General Tax Code (€125 fixed duty on sales of agricultural businesses).