The method based on receipts requires the operator to pay a set dollar amount based on the annual gross receipts subject to sales tax collected at the facility. Use the following table to determine the amount of surcharge that would be due based on your gross receipts.
If your annual gross receipts are: |
you must pay: |
|---|---|
Less than $500,000 |
$5,000 |
$500,000 or more, but less than $2,000,000 |
$15,000 |
$2,000,000 or more |
$25,000 |
Note: This method cannot be used if you have not been operating your facility for a full calendar year, or if you have not completed all of your required sales tax filings for the prior calendar year.