Most business owners and landlords of furnished accommodation in France are liable for local business rates, which are payable this month, although there are exemptions in place.
The system of small business rates in France is called the Cotisation Foncière des Entreprises (CFE).
The tax is payable by all those who pursue a remunerative activity on an habitual basis, whether or not it is a professional activity.
In translation, that means business owners and landlords of furnished accommodation pay it, unless specifically exempt. The letting of unfurnished accommodation is not considered to be a professional activity, so is exempt.