A new tax, to be paid DIRECTLY by even more businesses - particularly if irrationally levied on gross receipts instead of on income - will be opposed by even more business people - even if the rate (and revenue generated) is much lower.  And the public's reaction would be even more universally negative.

The very idea of a 30% increase in state revenue - in one big gulp - was always a huge overreach by the public employee unions.  A little humility from them would now be refreshing.