impôts locaux – Fiscalité des logements dédiés à une activité de location saisonnière

This written question concerns the local taxation of properties used for seasonal rentals, such as those offered on platforms like Airbnb. It seeks clarification on how these properties are treated for tax purposes at the local level. The question is relevant to property owners engaging in short-term rentals and local authorities responsible for tax collection. It aims to ensure clarity and consistency in the application of local taxes.