The annual gross dollar volume of sales made or business done of an
enterprise or establishment consists of the gross receipts from all of
its sales or its volume of business done during a 12-month period. Where
a computation of the annual gross volume is necessary to determine
monetary obligations to employees under the Act whether in an enterprise
which has one or more retail or service establishments, or in any
establishment in such enterprise, or in any gasoline service
establishment, it must be based on the most recent prior experience
which it is practicable to use. This was recognized in the Congress when
the legislation was under consideration. (S. Rept. No. 145, 87th Cong.,
first session, p. 38 discusses in
detail the calculation of the annual gross volume.) When gross receipts
of an enterprise show that the annual dollar volume of sales made or
business done meets the statutory tests for coverage and nonexemption,
the employer must comply with the Act's monetary provisions from that
time on or until such time as the tests are not met. (See Sec. 779.266.)
