1. **Problem Statement:** Determine the business tax for a franchise grantee of radio and/or television broadcasting who is not VAT-registered and has gross receipts from the sale of air time amounting to 10000000. 2. **Relevant Tax Rule:** For franchise grantees of radio and/or television broadcasting, the business tax is generally computed based on gross receipts from the sale of air time. 3. **Formula:** Business Tax = Tax Rate \times Gross Receipts 4. **Important Notes:** - Since the entity is not VAT-registered, VAT does not apply. - The tax rate depends on the local tax code but is often a percentage of gross receipts. 5. **Calculation:** - Given gross receipts = 10000000 - Assuming a typical business tax rate for such franchises is 5% (this rate can vary by jurisdiction; please verify locally). 6. **Compute:** $$\text{Business Tax} = 0.05 \times 10000000 = 500000$$ 7. **Conclusion:** The business tax subject to the franchise grantee is 500000 based on a 5% tax rate on gross receipts of 10000000. If the exact tax rate is different, replace 0.05 with the correct rate in the formula.