[jbn]

Not to be (too) pedantic about it, but

St Barts and St Martin are not overseas departments of France. They used to be part of the Guadeloupe overseas department, but seceded to be a "collectivite d'outremer" (overseas collectivity), which is different status than overseas department or overseas territory (France also has a few of those). St Barts (really "Saint Barthelemy") and St Martin not collect income tax locally and it goes to their budget (I think they wanted to stop shipping all their monies to the French state and/or Guadeloupe).