impôts locaux – Régime d'imposition à la TH et CFE des locations saisonnières

This written question concerns the local taxation regime for seasonal rentals in France, specifically the 'Taxe d'habitation' (TH) and 'Cotisation Foncière des Entreprises' (CFE). It seeks clarification on how these taxes apply to short-term accommodation. The question affects owners of seasonal rental properties and local authorities responsible for tax collection. It aims to ensure clarity and fairness in the application of local taxes to this growing sector.