[2019] PVE tax mechanics?

There's been some debate among us "renters" as to the exact mechanics of PVE taxes. Specifically, what is the max tax rate now? It used to be 30%, but I've heard it is now 50%? Also, where does that percentage come from? I thought it was a reduction from the person harvesting, (30% tax from a 100 unit harvest gives you 70). Whereas the owner of our island is insistent that it is an amount extra that he gets (we get 100, he gets 30, total 130 from a 100 unit harvest). I just want to settle the drama.