Have you ever checked into a business because you were there even if you did not buy anything? Have you ever gone to a business and not checked in even though you were buying something? I have done both. The number of people that check-in at a business has absolutely nothing to do with the amount of sales that business is on the hook to pay taxes for. One person might check in to Starbucks every morning as they purchase $50 worth of coffee and pasteries for their office. Another person might check in every morning when they buy their $2 double shot. Another person may go every morning yet check in only from time to time. There is no way this could be calculated to the accuracy that (dear god I hope) the IRS is held to.
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Have you ever checked into a business because you were there even if you did not buy anything? Have you ever gone to a business and not checked in even though you were buying something? I have done both. The number of people that check-in at a business has absolutely nothing to do with the amount of sales that business is on the hook to pay taxes for. One person might check in to Starbucks every morning as they purchase $50 worth of coffee and pasteries for their office. Another person might check in every morning when they buy their $2 double shot. Another person may go every morning yet check in only from time to time. There is no way this could be calculated to the accuracy that (dear god I hope) the IRS is held to.