Imposing a gross receipts tax on retail establishments with retail sales in excess of a certain amount, defining taxable establishment on the basis of employee status and compensation and specifying the tax rates based on the amount of annual gross receipts from sales; requiring and providing for the filing of returns and for payment of the tax, authorizing electronic filing and remittance; subjecting the establishments to the audit and enforcement procedures applying to the corporate franchise tax; requiring the deposit of tax proceeds into the general fund; requiring administration and enforcement of the tax by the department of revenue
(ra)