(2) a tourist establishment located in
— the territory not organized into a local municipality, including the unorganized territory amalgamated with one of the municipalities of Rouyn-Noranda, La Tuque or Senneterre, as it was delimited the day before the amalgamation;
— a territory inaccessible by roads;
— the James Bay territory as described in the schedule to the James Bay Region Development and Municipal Organization Act (chapter D-8.2);
— the territory located north of the 55th parallel; or
— the territory of Municipalité de Côte-Nord-du-Golfe-du-Saint-Laurent, the municipalities of Blanc-Sablon, Bonne-Espérance, Gros-Mécatina and Saint-Augustin, and the territory of any other municipality constituted under the Act respecting the municipal reorganization of the territory of Municipalité de Côte-Nord-du-Golfe-du-Saint-Laurent (1988, chapter 55, amended by 1996, chapter 2).