If you are determining gross receipts for any other provision of the tax laws you are required to include PPP loan forgiveness in gross receipts. The safe-harbor only applies to the ERC rules.

CHARLESTON, WV (WOWK) — Gross receipts taxes are an important source of revenue for many places in America, but it got its start in the Mountain State. West Virginia replaced its corporate ...

It comes down to what you consider "gross receipts." Lyft has sued San Francisco over its local business tax payments, seeking roughly $100 million in refunds for years of what it says are ...