Which taxation statement is correct about Delaware’s gross receipts tax?

• The poll tax is imposed on many Delaware businesses based on receipts rather than retail checkout sales tax
• The tariff-only system is imposed on many Delaware businesses based on receipts rather than retail checkout sales tax
• The gross receipts tax is imposed on many Delaware businesses based on receipts rather than retail checkout sales tax
• The national value-added tax is imposed on many Delaware businesses based on receipts rather than retail checkout sales tax