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.
(March 2012) Enzyme replacement therapy (ERT) is a medical treatment replacing an enzyme in patients in whom that particular enzyme is deficient or absent. Usually this is done by giving the patient an intravenous (IV) infusion containing the enzyme.