The French tax system is one of the most developed in Europe, mainly in terms of local contributions. The regulations of the General Tax Code (Code général des impôts) contain a special Section VII entitled Other municipal taxes (Section VII: Autres taxes communales), divided at the municipal level into obligatory taxes and optional taxes. Thus, under the so-called other municipal optional taxes, the French legislator mentioned the tax on household waste disposal (Taxe d'enlèvement des ordures ménagères), which is the subject of the analysis in this study. The author of this paper believes that the analysis of the contribution mentioned above is significant due to changes in the method of calculating and collecting the fee for municipal waste management in Poland, which raised several discussions on the validity of the adopted model. In this context, one of the elements of the substantive debate may be the reference to comparative legal studies and, thus, the analysis of the relevant regulations of French law.