Governor Blagojevich's proposed gross receipts tax is upsetting a lot of people in the real estate business. Here is a link to the status of the bill and to its current text. (Warning: the PDF version of the bill is 273 pages.)
One of my clients asked me to perform a review of my forms to make sure the gross receipts tax is adequately covered in, for example, leases. In my case they do, but in reviewing some other documents I can't say the same is always true. This being the season for cleaning-up and all, this may be a good time to go through documents and make sure new and proposed laws are being adequately addressed in your documents.