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6.

Minimum tax for large

companies

Aminimum contribution is also provided.This is as follows:

uu

1.50% of the value added produced by the company

for companies whose turnover is between €6 and

€8 million;

uu

1.75% of the value added for companies whose tur-

nover is between €8 and €10 million;

uu

2% of the value added for companies whose turnover

is between €10 and €15 million;

uu

2.25% of the value added for companies whose tur-

nover exceeds €15 million.

7.

Reporting and payment

obligations

Subscription to an annual return before July 1 of the

year of taxation.

The filing of the return must be accompanied by payment

for the amount of the license fee and a down payment

for the amount of

contribution des patentes

, equal to

half of that tax.

A receipt is provided to the debtor in exchange for filing

the return and the corresponding payment, along with a

placard conforming to amodel established by the Executive

Council, marked “

licence/patente Saint-Martin

” and the

year in question, that the business must subsequently

display on its premises so that it is visible to the public.

The full amount of the

contribution des patentes

must

be paid by the taxpayer on or before 30 November of

the tax year.

8.

Additional taxes

In additional to the license fee and

contribution des

patentes

, other taxes are provided to finance the chamber

of commerce of Saint-Martin.

The additional license fee includes:

uu

an additional fee of €100 over and above the fixed

license fee;

uu

an additional tax to the variable license fee, expressed

as a percentage of the

main tax

.

The additional tax to the

contribution des patentes

is

expressed as a percentage of the amount of the

contri-

bution des patentes

(2.81%).

25

JUNE 2014 EDITION

LICENSE FEE AND “CONTRIBUTION DES PATENTES”