Local taxes: Census file of elements of taxation to local direct taxation (REI)

The Local Direct Taxation Elements (LTT) Census File is an aggregated file at municipal level.
It details all the data on direct local taxation by tax and by beneficiary collectivity (municipal, trade unions and similar, inter-municipal, department, region).
These data relate exclusively to primitive taxes, i.e. do not take into account additional taxes resulting from omissions or inadequacies of the initial tax.
This file contains, in particular, information on the following main local taxes:
- the property tax on unbuilt property (TFPNB);
- the property tax on built property (TFPB);
- the housing tax (TH);
- the business property tax (CFE);
- the contribution on the added value of companies (CVAE);
- the special equipment tax for the region of Île-de-France and public establishments (TSE);
- the household waste collection tax (TEOM);
- flat-rate charges on network undertakings (Ifer);
- the tax on commercial areas (Tascom).

It also includes information on ancillary taxes for the benefit of chambers of agriculture, the agricultural accident insurance fund, chambers of commerce and industry and chambers of trade.