Using one month's gross receipts of $72,000, we do the calculation this way: $72,000 - $50,000 = $22,000 $22,000 x .05 = $1,100 $1,100 + base of $1,000 = month's rent of $2,100. 2. Minimum base rent + percentage of all gross receipts: Here, we don't set a bottom line revenue before the percentage kicks in. Rent is paid on all gross receipts from zero. Example: $500 base rent + 2% of gross business receipts.
Insurance Premium Tax (IPT) is a tax on general insurance premiums. There are 2 rates: 1  a standard rate 9.5%.  a higher rate 20% - for travel insurance, mechanical/electrical appliances insurance and some vehicle insurance.
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