Experts across the political spectrum have written about the pyramiding nature of gross receipts taxes, the non-transparency of the tax, and problems with taxing unprofitable businesses.[2] To illustrate the concept of tax pyramiding, Ive included Figure 1 below, which shows how a gross receipts tax applies multiple times along the production chain, taxing a glass of milk at the farm, at the packager, at the distributor, and at the grocer
But they've been around since the 1800s, when they appeared as one of the original penny candies
And in other places open to the public, such as restaurants, pubs and bars
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