Legislative Session number- 84

Bill Name: SF1983

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)