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.
Maintenance IPT (IPT-M) is often used following termination of the short-term phase of therapy. Recent research suggests that IPT-M may prevent future episodes of depression, particularly in women. In clinical trials, both CBT and IPT have been found to be effective treatments for depression. There is no certain way to know up front (without actually trying them) whether one form of therapy will be a better fit for patients than the other.