impôts locaux – Régime de la taxe d'habitation des locations saisonnières assujetties à la CFE

This written question concerns the local tax regime for seasonal rentals that are subject to the CFE (Contribution Foncière des Entreprises). It seeks clarification on how these properties are taxed. The question affects owners of seasonal rental properties and local authorities responsible for tax collection. It aims to ensure fair and consistent application of tax rules.