Part 18.1.4 GROSS RECEIPTS TAX 18.1.4.010 Title. 18.1.4.020 Purpose. 18.1.4.030 Definitions. 18.1.4.040 Imposition of Gross Receipts Tax and Incidence of Tax. 18.1.4.050 Rate of Tax. 18.1.4.060 Taxpayer Returns and Reports of Receipts. 18.1.4.070 Location of Taxable Transactions. 18.1.4.080 Gross Receipts Tax Credit. 18.1.4.090 Exemptions. 18.1.4.100 Authority to Issue Exemption from Tax; Tax Exempt Certificates. 18.1.4.110 Specific Examples of Applications of the Tax. 18.1.4.120 Reporting and Payment of Tax.