Business & farm

When answering go right to the source IRS.GOV

definition: Gross receipts are the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses.

https://www.irs.gov/charities-non-profits/gross-receipts-defined#:~:text=Gross%20receipts%20are%20th...

Then put taxes collected on taxes and licenses.