The "commercial activity tax" is a "gross sales receipts tax" which in the end is a "sales tax on steroids".  Essentially this proposal trades a corporate income tax for an individual sales tax.  The strategy is to attract business support (elimination of the corporate income tax) at the expense of the consumer (their customers).  This is the political version of three card monte:  https://en.wikipedia.org/wiki/Three-card_Monte  Whether it works or not is if you (the voter) falls for the "someone else pays the tax con" and decide to play.  Refuse to play, vote NO.

Previously the democratic knuckle heads used Ohio's commercial activity tax as the shining example but when one goes to Ohio's website, one finds:  "The commercial activity tax (CAT) is an annual tax imposed on the privilege of doing business in Ohio, measured by gross receipts from business activities in Ohio."
http://www.tax.ohio.gov/commercial_activities.aspx  Since then, they have dropped Ohio as the shining example.