The following rates shall apply to business licenses:
First 3 employees
|
$75.00
|
4 through 12 employees, per employee
|
$4.00
|
13 through 52 employees, per employee
|
$3.00
|
All other employees in excess of 52 employees, per employee
|
$2.00
|
(766-7/60, 904-6/62, 1605-10/70, 2022-1/76, 2965-10/88,
3100-5/91, 3161-8/92, 3603-6/03)
The minimum license in each classification shall be $75.00 per
year. In any case where a licensee or an applicant for a license believes
that this individual business is not assigned to a proper classification
under this chapter because of circumstances peculiar to it, he or
she may apply to the Finance Director for reclassification. Such application
shall contain such information as the Finance Director may deem necessary
and require in order to determine whether applicant's individual business
is properly classified. The Finance Director shall then conduct an
investigation, following which he or she shall assign the applicant's
individual business to the classification shown to be proper on the
basis of such investigation.
(766-7/60, 904-6/62, 1605-10/70, 2965-10/88, 3100-5/91,
3161-8/92, 3603-6/03, 3751-11/06)
The Finance Director shall notify the applicant of the action
taken on the application for classification. Such notice shall be
given by serving it personally or by depositing it in the United States
Post Office at Huntington Beach, California, postage prepaid, addressed
to the applicant at his or her last known address.
(766-7/60, 904-6/62, 1605-10/70, 3603-6/03, 3751-11/06)
Every person described in the following classifications who
engages in business within the City shall pay a license tax based
upon the average number of employees at the rates hereinafter set
forth:
A. Classification A.
Abstractor of titles
Accountant
Accounting service
Advertising agent
Agricultural advisor or counselor
Appraiser
Aquarian chirothessian
Architect
Assayer
Attorney at law
Auctioneer
Auditor
Bacteriologist
Bail bond broker
Barber shop
Beauty shop
Business management consultant
Certified public accountant
Chemical engineer
Chemist
Child nurseries (9 children or more)
Chiropodist
Chiropractor
Civil engineer
Claim adjuster
Construction engineer
Consulting engineer
Dancing academy
Dealers in stocks, bonds and other securities
Dental laboratory
Dentist
Designer
Detective
Detective agency
Draftsman
Drugless practitioner
Electrical engineer
Electrologist
Employment agency or bureau
Fine arts or music school
Geologist
Herbalist
Industrial relations consultant
Insurance adjuster
Interior decorator
Investment counselor
Labor relations consultant
Landscape architect
Lapidary
Mechanical engineer
Mortician
Naturopath
Oculist
Optician
Optometrist Oral surgeon
Orchard care
Osteopath physician
Physician
Physician and surgeon
Private home for the aged (7 persons or more)
Real estate broker
Real estate office
Stocks and bonds broker
Surgeon
Surveyor
Taxidermist
Trade or business school
Tree remover
Tree surgery
Tree trimming
Veterinarian
and any other business of a professional nature where the principal
business activity is the furnishing of services and where such business
is not specifically listed in some other classification or section
of this chapter will be classified in the above category.
B. Classification B. Any person who is licensed as a general
building, general engineering or specialty contractor.
C. Classification C. Any person conducting, managing or carrying
on a business consisting mainly of manufacturing, packing, processing,
carrying or selling at wholesale any goods, wares, merchandise, or
produce, comes under this classification.
D. Classification D. Any person conducting, managing or carrying
on a business consisting mainly of selling at retail any goods, or
conducting and maintaining a recreation park or amusement center under
one general management, or business not otherwise specifically licensed
by other sections of this chapter comes under this classification.
(327-4/29, 766-7/60, 838-6/61, 904-6/62, 1605-10/70,
3603-6/03)
Every person transacting and carrying on the businesses herein
enumerated shall pay a license tax as hereinafter set forth. The tax
and the duration of the license shall be annual, quarterly, monthly,
weekly or daily as indicated in this section. The letter "A" following
the fee shall indicate an annual fee; the letter "D" shall indicate
daily fee; the letter "M" shall indicate monthly fee; the letter "Q"
shall indicate quarterly fee; and the letter "W" shall indicate weekly
fee. All amounts shown are in dollars.
(766-7/60, 904-6/62)
The fees for advertisers shall be as follows:
A.
|
By distributing samples or handbills, provided that this section
shall not apply to any person, employee, agent or representative of
any person who already has a City license as provided elsewhere in
this chapter:
|
$75.00 A
|
B.
|
By sign or bill posting, sign erection or installation, or any
form of outdoor advertising as defined by the Huntington Beach Municipal
Code:
|
$112.50 A
|
C.
|
By vehicle containing amplifier, phonograph, loudspeakers, etc.,
for each vehicle:
|
$112.50 A
|
|
Or at the option of the licensee, for each vehicle:
|
$49.50 D
|
|
If any such vehicle is used by a City licensee to advertise
solely his or her own business and such vehicle is regularly registered
and licensed by the state to such licensee, then the fee for each
such vehicle:
|
$58.00 A
|
|
Or at the option of the licensee, for each such vehicle:
|
$40.00 D
|
D.
|
By means of stereopticon, biograph, moving pictures similar
device (not moving picture theaters) used outdoors:
|
$225.00 A
|
|
Or, used indoors:
|
$112.50 A
|
(766-7/60, 838-6/61, 904-6/62, 1604-10/70, 3100-5/91,
3161-8/92, 3603-6/03)
License fees are imposed for amusement activities as follows:
A.
|
For any bowling alley, the first six lanes, a minimum fee of
$327.50 per year, for each lane over six:
|
$58.00 A
|
B.
|
For boxing or wrestling exhibitions per exhibition:
|
$58.00 D
|
C.
|
Carnival, tent show or open-air show in hall or building constructed
for theatrical purposes:
|
$187.50 D
|
|
In addition, for five concessions or less:
|
$66.00 D
|
|
In addition, for each concession in excess of five:
|
$39.00 D
|
D.
|
For each juke box, phonograph or motion picture or other type
device operated by insertion of coin, per machine:
|
$26.00 A
|
E.
|
The owner of the business shall be held responsible for the
full amount of the license fee if the operator, exhibitor, machine
owner, lessee or other person has not paid the fee when due and payable
|
(766-7/60, 904-6/62, 1604-10/70, 2594-2/83, 3100-5/91,
3161-8/92, 3603-6/03)
For the business of licensed auctioneer or auction company whose permanent place of business, as filed with the California Auctioneer Commission, is located in the City of Huntington Beach, the fee shall be subject to rates per employees as detailed in Section
5.16.010.
(766-7/60, 904-6/62, 1604-10/70, 2784-9/85)
For the conducting, managing or carrying on the business of
selling, offering for sale or otherwise handling by special retail
sale the stock in trade of any bankrupt or insolvent person, the fee
shall be $58.00 D.
(3100-5/91, 3161-8/92)
For every person conducting, managing, or carrying on the business
of giving steam baths, electric light baths, shower baths, electric
tub baths, sponge baths or operating any public bath which maintains
in connection therewith a steam room, plunge, bath or sleeping accommodations,
the fee shall be $112.50 A.
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92)
With seating capacity under 4,000, the fee shall be:
First day:
|
$262.50 D
|
Each additional day:
|
$187.50 D
|
With seating capacity over 4,000, the fee shall be:
First day:
|
$337.50 D
|
Each additional day:
|
$187.50 D
|
For every sideshow in conjunction with a circus, the fee shall
be:
|
$49.50 D
|
For every concession or carnival ride in conjunction with a
circus, the fee shall be:
|
$40.00 D
|
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92,
3603-6/03)
Every person engaging in business in this City as a general
building, general engineering or specialty contractor may alternatively
pay a license fee as indicated herein:
General engineering and/or general building contractor:
|
$142.50 A
|
Specialty, subcontractor, or other:
|
$90.00 A
|
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92,
3603-6/03)
Every person engaged in house moving or wrecking of buildings
and/or structures, shall pay a fee of:
|
$112.50 A
|
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92)
For every person conducting, managing or carrying on the business
of junk collector, the fee shall be:
|
$187.50 A
|
Or at the option of the licensee:
|
$40.00 D
|
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92,
3603-6/03)
For every person conducting, managing or carrying on the business
of junk dealer or auto wrecker, the fee shall be:
|
$187.50 A
|
(3603-6/03)
Every person engaged in the profession of teaching music, dance,
dramatics, art, designing, dressmaking, mechanics or any other trade
or fine art who has no regularly established place of business where
such teaching is carried on, shall pay a fee of $75.00 A.
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92,
3603-6/03)
For every person conducting, managing or carrying on the business
of operating an office building:
For each office building therein the fee shall be:
|
$32.50 A
|
And for each unit/office:
|
$7.00
|
(1604-10/70, 3100-5/91, 3161-8/92, 3603-6/03)
Every person conducting, managing, carrying on or engaging in, from a fixed place of business in the City, the business or activity of oil well, injection well, or water-source-well drilling or servicing operation, or refining oil or petroleum products and producing the byproducts, or marketing, selling or distributing at wholesale, oil or any petroleum products, or byproducts, or maintaining tankage or warehouse storage facilities where oil is kept for the purpose of wholesale distribution thereof, shall pay a license tax in accordance with Section
5.16.010. Nothing in this section shall be deemed to apply or relate to actual oil or gas production operations.
(1652-9/71)
For every person conducting, managing or carrying on an outdoor
theater where moving or motion pictures are exhibited the license
fee shall be:
Number of Stalls
|
Fee Per Year
|
---|
First 500
|
$337.50
|
All over 500 (per stall)
|
$0.50
|
A separate license shall be obtained for snack bars, foodstands
and other concessions.
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92)
Every person conducting, managing, or operating a pawnbroker
business shall pay a fee of $487.50 A.
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92,
3603-6/03)
Peddlers of flags, banners, balloons, cones, horns, kites, noise-making
instruments, toys, notions, souvenirs or similar goods or novelties
of any description other than from a stand, tent, wagon or other vehicle
shall pay a fee of $17.00 D or by vehicle $97.50 A. Peddlers of any
article or commodity not mentioned in this section, including every
person, firm or corporation conducting the business of selling and
delivering any goods for human consumption directly to the consumer
thereof, by means of a regular system of delivery vehicles for the
purpose of making sales and deliveries upon a fixed route, or in the
case of food catering vehicles, from place to place, within this City
shall pay a fee of $17.00 D or $97.50 A. The license tax prescribed
by this section shall cover one person and in the case of route peddlers,
one vehicle only and an additional like fee shall be paid for each
additional such person or vehicle so engaged.
(766-7/60, 838-6/61, 904-6/62, 1604-10/70, 3100-5/91,
3161-8/92, 3603-6/03)
Every person conducting, managing or operating a public dance
hall or dinner place shall pay a tax of $337.50A. Every person conducting,
managing or operating a public dance shall pay a tax of $58.00 D.
(3603-6/03)
Any public utility as defined by the PUC operating in the City under a franchise or franchises from the City, or applicable therein; and which makes franchise payments thereunder is subject to the provisions of this chapter if it engages in retail merchandising, pursuant to Section
5.16.040(D) not covered by the franchise in the City.
(766-7/60, 904-6/62, 1604-10/70, 3603-6/03)
For every person conducting, managing, or carrying on the business
of operating an apartment house, rooming house, motel, bungalow court
or auto court consisting of three or more rental units, the fee shall
be $32.00 A and $7.00 per unit.
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92)
For every person conducting, managing or carrying on any ice
or roller skating rink, enclosure or park, the license fee shall be
$187.50 A.
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92)
Every person, not having a regularly established place of business
in this City, who sells or offers for sale goods or articles of any
description in his or her possession, or services, at, on or from
a stand upon any public street, alley or public place, or in or from
a doorway of any room or building, or unenclosed or vacant lot or
parcel of land, which business is not otherwise licensed by the terms
of this chapter shall pay a fee of $75.00; or, at the option of the
licensee, $17.00 D.
(766-7/60, 1604-10/70, 3100-5/91, 3161-8/92, 3603-6/03)
For every person conducting, managing, carrying on or engaging
in the business of telephone solicitation or canvassing for each such
person employed or so engaged, the fee shall be $49.00 D.
(766-7/60, 838-6/61, 904-6/62, 1604-10/70, 3100-5/91,
3161-8/92, 3603-6/03)
For every person conducting, managing or carrying on the business
of soliciting customers, or patronage upon any public street, alley
or other public place, for any hotel, inn, rooming house, lodging
house, apartment house, restaurant, dining room or house or place
where meals or board or lodging are furnished for compensation, the
fee shall be $112.50 A.
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92)
For every person conducting, managing or carrying on any stockyard,
sales, stable or corral where horses, cattle, goats, sheep, mules
and other livestock are bought, sold or exchanged at public auction,
the license fee shall be $187.50 A.
(1604-10/70, 3100-5/91, 3161-8/92)
The operators and exhibitors shall pay a business license tax
according to the provisions of this section:
A. Indoor Swap Meets. Indoor swap meets, because of their unique
character and location, will have rates established individually by
City Council action.
B. Outdoor Swap Meets.
1. Every
operator shall pay a business license tax, based upon the following
table:
Stalls/Booths
|
(Annual)
|
---|
0 - 50
|
$300.00
|
51 - 100
|
$400.00
|
101 - 200
|
$500.00
|
over 200
|
$600.00
|
2. Each
exhibitor will be required to have a regular business license after
participating eight times at the swap meet.
(3241-10/94, 3603-6/03)
Any person conducting, organizing, promoting or operating an
event is required to obtain a business license. A list of tentative
exhibitors and service providers must accompany the application for
business license.
A. Every
operator shall pay a business license tax based on the number of exhibitors/booths
according to the following table:
Exhibitors/Booths
|
30 Days or Less
|
Annual
|
---|
0-3 booths:
|
$75.00
|
$100.00
|
4-10 booths:
|
$100.00
|
$150.00
|
11-25 booths:
|
$150.00
|
$200.00
|
26-50 booths:
|
$200.00
|
$300.00
|
51-100 booths:
|
$300.00
|
$400.00
|
101-200 booths:
|
$400.00
|
$500.00
|
Over 200 booths:
|
$500.00
|
$600.00
|
B. Blanket License. The operator may elect to obtain a blanket
business license to cover all service providers at the event, provided
that such persons do not have a fixed place of business within this
City and do not have an annual license with the City as provided elsewhere
by the title. The tax for a blanket license is based on the number
of service providers employed for a fee to provide services at the
event, according to the following table:
1 - 3 service providers:
|
$75.00
|
4 - 10 service providers:
|
$100.00
|
11 - 15 service providers:
|
$150.00
|
16 - 20 service providers:
|
$200.00
|
21 - 25 service providers:
|
$250.00
|
26 - 30 service providers:
|
$300.00
|
31 - 40 service providers:
|
$400.00
|
41 - 50 service providers:
|
$500.00
|
Over 50 service providers:
|
$600.00
|
The tax for the blanket license shall be in addition
to the tax for the operator's business license for the event.
C. Payments and Application. All applications must be submitted
at least 14 days prior to the day of the event to allow time for processing.
Payments received under 21 days must be made by money order, cash,
check (drawn on local bank only) or cashier's check made payable to
the City of Huntington Beach.
D. Records. Each operator shall keep full and accurate records
of receipts and stall rentals to exhibitors in connection with the
operation of the meet. The City, by and through its authorized officers
shall have the right to examine and audit such records, including
records of any bank accounts, at any reasonable time, and operators
shall cooperate fully with the inspection of them. Such records shall
include, but are not limited to, the total number of stall rentals
from each day, as well as whatever records are necessary in order
to provide the City any required information pursuant to this section.
(3241-10/94, 3603-6/03)
For every person conducting, managing or carrying on the business
of trailer park or mobile home park the license fee shall be $112.50
annually for the first 25 trailer spaces and $7.00 for each additional
trailer space.
(766-7/60, 838-6/61, 904-6/62, 1604-10/70, 3100-5/91,
3161-8/92)
Every person engaged in the business, in whole or in part, of
using or operating any motor vehicle in connection with the conduct
of their business, for the transportation of any goods, wares, merchandise,
products of any nature, raw materials, pipe or castings, tanks or
machinery or tools of any description, when said person has an established
place of business within the City, shall pay an annual license tax
in accordance with the following schedule for each and every motor
vehicle so used or operated in excess of one vehicle:
For vehicles with a manufacturer's rated capacity of under one
ton:
|
$12.00 A
|
For vehicles with a manufacturer's rated capacity of under three
tons, but one ton or over:
|
$35.00 A
|
For vehicles with a manufacturer's capacity of three tons or
over:
|
$46.00 A
|
(766-7/60, 838-6/61, 904-6/62, 1604-10/70, 3100-5/91,
3161-8/92, 3603-6/03)
Every person engaged in the business, in whole or in part, of using or operating any motor vehicle in connection with the conduct of their business, and who uses the public streets or highways of this City for the purpose of such use or operation for the delivery or transportation of any goods, wares, merchandise, products of any nature, raw materials, waste materials, pipe or casting, tanks, machinery or tools of any description or in connection with rendering services for fees, when said person does not have an established place of business within this City, shall pay an annual license fee of $75.00 for each and every vehicle so used or operated other than those vehicles described in Sections
5.16.330 and
5.16.350.
(766-7/60, 838-6/61, 904-6/62, 1604-10/70, 3161-8/92)
No fee hereunder shall be required for the operation of any
motor vehicle or equipment along the streets of this City if such
operation is merely occasional or incidental to a business conducted
elsewhere; provided, however, that no operation shall be deemed merely
occasional if trips or hauls are made beginning or ending at points
within this City upon an average of more than 13 in any quarter of
the year. More than 13 such trips or hauls within any quarter shall
be deemed doing business within this City. A business shall be deemed
conducted within this City if an office or agency is maintained here
or if transportation business is solicited here.
(766-7/60, 838-6/61, 904-6/62, 1604-10/70)
Every person engaged in the business, in whole or in part , of using or operating motor vehicles for the transportation, hauling or delivery or removal of crude oil, petroleum products or petroleum byproducts in any form, rotary mud, sand, dirt fill, asphalt, water, machinery of any description, or any other articles or commodity not classified in Sections
5.16.330 and
5.16.340, who uses the public streets or highways of this City for the purpose of such use or operation, who is not required to pay the license or fees as set forth in Sections
5.16.330 and
5.16.340, shall pay an annual license fee based upon each motor vehicle so used or operated as follows:
A.
|
For each dump truck:
|
$75.00 A
|
|
For each additional trailer or wagon with single rear axle:
|
$49.00 A
|
|
For each additional trailer or wagon with dual rear axle:
|
$49.00 A
|
B.
|
For each tank truck or tank wagon:
|
$97.50 A
|
|
(semi-tractor and front trailer as one tank truck or tank wagon)
|
|
|
For each additional wagon or trailer:
|
$23.00 A
|
(766-7/60, 838-6/61, 904-6/62, 1604-10/70, 3100-5/91,
3116-6/91, 3161-8/92, 3603-6/03)
A. Every
person conducting, managing or carrying on the business of renting
or leasing the use of any truck or motor-propelled vehicle for the
transportation of materials, commodities or products, or the transportation
of any other object, to be driven by the person or employees or other
representative of the person hiring the same at rates per mile, per
trip, per hour, per day, per week, per month, per year or any greater
period of time, and the truck or vehicle is under the directional
control of the person hiring the same, shall pay an annual license
fee of $75.00 plus $23.00 for each truck or vehicle over one used
in the business.
B. In the case of persons operating trucks or vehicles in this City, within the meaning of Sections
5.16.330 through
5.16.350, when such truck or vehicle has been rented from a truck rental business or agency, the person having rented or hired such truck or vehicle shall pay the license fee prescribed in Sections
5.16.330 through
5.16.350, whichever is applicable, and the person in the business of renting or leasing such truck or vehicle to the renter or lessee shall not be required to pay an additional fee for each such truck or vehicle so rented or leased over one used in the business.
(766-7/60, 838-6/61, 904-6/62, 1604-10/70, 3100-5/91,
3161-8/92)
Every person conducting, managing or carrying on the business
of renting or leasing the use of any motor-propelled vehicle for the
transportation of persons to be driven by the person or employee or
other representative of the person hiring, renting or leasing the
same at rates per mile, per trip, per hour, per month, per year or
any greater period of time, and where such vehicle is under the directional
control of the person hiring the same, shall pay an annual license
fee of $75.00 plus $11.50 for each vehicle over one used in the business.
Provided that where a person conducts, manages or carries on the rental
or leasing of both trucks and passenger vehicles as one and the same
business, from the same place of business, the payment of only one
annual license fee of $75.00 will be required in addition to the prescribed
fees for each vehicle over one used in the business.
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92)
Every person conducting, managing or carrying on the business
of renting the use of trailers designed to be attached to motor-propelled
vehicles shall pay an annual license fee of $75.00 plus $2.00 per
wheel for all trailers used in the business.
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3116-6/91,
3161-8/92)
Every person engaged in the business, in whole or in part, of
using or operating any boat or barge in connection with the conduct
of their business for the transportation or accommodation of passengers,
whether fee for such transportation or accommodation is paid directly
or indirectly, or for the transportation of any goods, wares, merchandise,
products of any nature, raw materials, waste materials, pipe or castings,
tanks or machinery or tools of any description, shall pay an annual
license fee in accordance with the following schedule:
For the first vessel:
|
$75.00 A
|
For each and every vessel so used or operated in excess of one
vessel:
|
|
Less than 16 feet in length
|
$40.00 A
|
16 feet or over but less than 26 feet in length
|
$49.00 A
|
26 feet or over but less than 40 feet in length
|
$58.00 A
|
40 feet or over in length
|
$66.00 A
|
(904-6/62, 1604-10/70, 3100-5/91, 3161-8/92)
A. Every
person owning, conducting, transacting, managing, operating or carrying
on the business of providing, furnishing, letting the use of, distributing
or maintaining any vending machine, bulk-vending machine and/or amusement
machine, as defined in this title, and not prohibited by law, shall
pay an annual license fee in accordance with the following schedule:
1.
|
Vending machines and service machines:
|
$11.50 A
|
|
Plus
|
|
|
For each machine charging 1¢ to and including 4¢:
|
$ 2.50 A
|
|
For each machine charging 5¢ to and including 9¢:
|
$ 7.00 A
|
|
For each machine charging 10¢ and over:
|
$ 14.00 A
|
|
For each cigarette vending machine:
|
$ 29.00 A
|
|
Stamp-vending machines dispensing United States postage stamps
for mailing purposes are hereby exempt from these terms and provisions
|
|
2.
|
Bulk-vending machines:
|
$ 11.50 A
|
|
Plus
|
|
|
For each machine charging 1¢ to and including 4¢:
|
$ 2.50 A
|
|
For each machine charging 5¢ to and including 9¢:
|
$ 4.50 A
|
|
For each machine charging 10¢ or over :
|
$ 7.00 A
|
3.
|
Amusement machines:
|
|
|
For each pinball machine:
|
$ 50.00 A
|
|
For each pool/billiard machine:
|
$ 50.00 A
|
|
For all other amusement machines:
|
$ 50.00 A
|
B. In the
event any license fee provided by this section on any vending or bulk-vending
machine is not paid when due and payable, the owner of the business
on whose business premises such vending or bulk-vending machine is
located, shall be jointly and severally liable to pay the full amount
of such license fee.
C. A person
having a business license in connection with a fixed place of business
in this City is not exempt from payment of license fees otherwise
imposed by this chapter.
D. A minimum
annual license fee of $337.50 shall be paid by each game arcade, amusement
center room, business or parlor containing an aggregate of four or
more pool tables, billiard tables, pinball machines, electronic video
screen game machines, and/or other amusement devices. The fees levied
under this section shall be credited toward such minimum.
(766-7/60, 838-6/61, 904-6/62, 1461-2/69, 2594-2/83,
3100-5/91, 3161-8/92, 3603-6/03)
An annual fee of $32.00 and 85 cents per customer for the maximum
number of customers at one time during the preceding calendar year.
(766-7/60, 904-6/62, 1604-10/70, 3100-5/91, 3161-8/92)