St. Maarten Private Eye

Tips and gratuities in the Bar and Restaurant sector have been taxed for at least 15 years on SXM. The only "thing" new is that the Minister of Finance established a rate which government thinks is fair. 10%. This is controlled through tax audits. Unfortunately not all bars and restaurants get audited. A good % does.
I just feel bad for the bars that cater to the local market instead of the tourist market. They will have hard time convincing the Tax Inspector that their staff does not get 10% in gratuities. Also bars frequented by European tourists, mainly dutch and french, will have a similar problem.