These taxes are based on gross receipts of the business.

The development park keeps 25 percent of gross receipts, $1.6 million so far.

A small corporation is one with average gross receipts for the prior three years of $7.5 million or less.

The state does, however, impose a tax on the gross receipts of most businesses.

Its gross receipts went from $300,000 in 1986 to $500,000 last year.

For the same week a year ago, the gross receipts were $22.1 million.

Except businesses with gross annual receipts of less than $150,000.

Until now, the team had paid the authority $25,000 per game and 12 percent of gross receipts above $250,000.

The city will receive 7 1/2 percent of the gross receipts from the park.

In exchange, Star was allowed to keep 80 percent of the gross receipts.