The most important point in this piece is that  M97 is different than any other gross receipts tax in the nation. We can't afford to risk a $3 billion per year leap into the unknown from something that is written by union political operatives, who cynically wrote an obscure tax to allow for endless debate on its effects. All you need to know is what your common sense tells you: you cannot transfer $3 billion per year from the private to public sectors and not feel any pain.