Source: https://www.haute-savoie.gouv.fr/content/download/28279/169468/file/Circulaire%20pr%C3%A9fectorale%20du%2005%20novembre%202018%20-%20imp%C3%B4t%20sur%20le%20revenu%20des%20indemnit%C3%A9s%20de%20fonction%20des%20%C3%A9lus%20locaux.pdf