A Flat Tax or an Unfair Tax?

Let's consider Tax Category A, for which the tax rate is .0018% of gross receipts. Jenny Smart, who established a home-based software company several years ago, now has gross receipts of $100,000 for the year. Her tax is $180.00 (that is, $100,000 x .0018 = $180). What the newspaper said is true for Jenny: She paid less than 1%.