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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 amount of the variable license
fee (2,81%).
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
MARCH 2015 EDITION
LICENSE FEE AND “CONTRIBUTION DES PATENTES”