APPLICATION INSTRUCTIONS

Please review these instructions carefully.  Failure to complete ALL applicable lines will delay the
processing of this return and the issuance of the applicable receipts and licenses.

WHO MUST FILE

Each person pursuing any trade, profession, vocation, calling or business should complete this form
for each municipality or parish in which he maintains a business location.

Each person is required to keep reasonable records.  Separate records are required for each place
of business.

This booklet is intended to present summary information concerning tax liabilities and filing
requirements.  For legal clarification refer to Chapter 3 of Title 47 of the Louisiana Revised Statutes
of 1950.

LINE INSTRUCTIONS

1. Fill in month, day and year of application.

2. Indicate whether the business is new (began operation or was purchased in the previous
   calendar year) or is an existing business applying for a renewal. For existing businesses,
   provide the license number you were issued last year when you paid occupational license tax.

3. Provide requested numbers or check the box marked “none” if you have none.

4. See instructions for number 3.

5. See instructions for number 3.

6. Provide the indicated information for the taxpayer/business.

7. Indicate whether the accounting records for the taxpayer/business are located at the address
   listed in item D., the same location as the mailing address of the taxpayer/business or the
   address listed in item E., the physical location of the business.

8. Indicate the type of business by checking one of the 6 boxes provided.

9. Provide all information requested on business owners.  If the business has a single owner,
   provide information on that owner here.

10. Provide the name and address of your agent or attorney who would be served if a suit or
   charges were filed.

11. Describe the kind of business to be carried on at this location.  Please provide detail, such as:

   Retail, women’s clothing; Wholesale, restaurant supplies; Construction, home building, general
   contractor; Lending, mortgage loans; Commission, real estate agent, etc. If uncertain of
   category, describe the business in detail.

12. The taxpayer or preparer must sign the application.

13. Check the appropriate box and provide the requested information for either new businesses.
If this application is for an existing business, i.e. one in operation for the entire prior calendar
year, skip to number 15.

14. Calculation of taxable gross receipts differs depending on the length of time business has been
in operation.  

For a business in operation less than 30 days immediately prior to the end of the calendar year
                        nd
(opened between December 2   and December 31st), the total gross receipts or sales is the
taxable gross. 
                                                                                            nd
Businesses in operation for a period of less than thirty days commencing prior to December 2
                                     st                  st
initially pay the minimum tax if prior to July 1 .  If opened on July 1  or thereafter, one-half the
minimum tax is due initially.  After the first 30 days of operation, the business should calculate
the remainder of the tax due as detailed for businesses in operation more than 30 days.  

Taxable receipts for businesses in operation more than 30 days are calculated by multiplying the
gross receipts for the first 30 days of operation , minus applicable deductions (which only apply
to a few businesses, as listed in the footnote on Schedule A), by the number of months (a part
of a month should count as an entire month) in operation.

For businesses opened during the prior calendar year, the taxable receipts are calculated by
dividing the gross receipts for the entire period of operation during the calendar year, minus
applicable deductions, by the total number of days in operation during the calendar year.  The
result of this division is then multiplied by 365 to get the taxable receipts.

15. For existing businesses, the gross receipts for the prior calendar year, minus applicable
deductions, are the taxable receipts.

The taxable receipts, once calculated as instructed for the box checked to indicate the length
of time in operation, should be recorded in the blank on the right of the form. 

16. For Retailer Dealers of Gasoline and Motor Fuels.

The tax is computed based on the amount of gallons of gasoline or motor fuels sold using the
table in R.S. 47:354.1 and the amount of gross sales of merchandise, services and rentals using
the table in R.S. 47:354.  The maximum sum of the tax using the two tables shall not exceed
$6,200.

17. Indicate the class of business which constitutes the major portion of the gross receipts, fees, or
commissions earned.  

18. Using the appropriate table for the class checked, calculate the tax due.  For businesses not
falling within the five classes listed, such as professionals or pharmacy, multiply the taxable
receipts by one-tenth of one percent (0.1%).  Be aware of the following maximum tax limits: retail
motor vehicle and boat dealers-$800.00; wholesale motor vehicle and boat dealers-$250.00;
contractors-$750.00; hotels/motels $2 per room, plus a separate license for any retail sales;
nursing homes-$2.00 per room, plus a retail tax based on 1/3 of the taxable gross receipts; real
estate broker-$2,200.00; retail building materials dealers-taxed under wholesale schedule-
$6,200.00.

19. For those items subject to a flat fee, list total items by type, and calculate the tax due.  For
example:

Item        Number                             Fee   Total for Item

Pool Tables 5                                  $20   $100

Video Games 7                                  $50   $350

                                               Total $450

20. Add the tax due plus any flat fees.
21. Calculate interest due for delinquent taxes paid after the last day of February.
22. Calculate the penalty for delinquent taxes.
23. List total amount due.  Remit this amount with the completed application to your tax collector.

                             OCCUPATIONAL LICENSE TAX
                             Alphabetic List of Businesses
                             LOUISIANA MUNICIPAL ASSOCIATION

This list includes most of the businesses specifically mentioned in the occupational license tax law, L.R.S. 47:341-363, as well as some
of the more common businesses.  However, it is not all-inclusive.  Many businesses not listed here are still taxable under the
occupational license tax law.

Business Classifications     Table No./Basis of Tax Business Classifications           Table No./Basis of Tax

Abstractors                  1 Gross Sales          Boat landing                        1 Gross Sales
Abstract and title company    1 Gross Sales         Boat launching                     1 Gross Sales
Accountant                   0.1% of Gross          Boat marina                        1 Gross Sales
Advertising agency           1 Gross Sales          Boats-retail                       1 Gross Sales
Air hockey table             Flat Fee-$20           Body piercing                      1 Gross Sales
Air transportation           1 Gross Sales          Bonding company                    1 Gross Sales
Aircraft dealer-wholesale    2 Gross Sales          Bondsman                           1 Gross Sales
Alcohol distiller            4 Gross Commissions    Bowling alley                      1 Gross Sales
Ambulance service            1 Gross Sales          Bowling games, mechanical          Flat Fee-$20
Amusement device, mechanical Flat Fee-$50/$20       Building material dealer-retail    2 Gross Sales
Amusement hall               1 Gross Sales          Building material dealer-wholesale 2 Gross Sales
Amusement park               1 Gross Sales          Bus line                           1 Gross Sales
Answering service            1 Gross Sales          Business school                    1 Gross Sales
Antique show                 Flat Fee-$250          Cable television business          1 Gross Sales
Appraiser                    1 Gross Sales          Campground                         1 Gross Sales
Archery range                1 Gross Sales          Car wash                           1 Gross Sales
Architect                    0.1% of Gross          Carnival                           Flat Fee-$250
Arena                        1 Gross Sales          Carpet cleaning business           1 Gross Sales
Armored car service          1 Gross Sales          Catering service                   1 Gross Sales
Arts and crafts fair         Flat Fee-$250          Cellular telephone                  5 Gross Receipts
Attorney-at-law              0.1% of Gross          Cemetary                           1 Gross Sales
Auction barn                 1 Gross Sales          Chemical engineer                  0.1% of Gross
Auctioneer                   4 Gross Commissions    Chemist                            0.1% of Gross
Auto auction                 1 Gross Sales          Child care service                 1 Gross Sales
Auto for hire                1 Gross Sales          Chiropodist                        0.1% of Gross
Auto title service           1 Gross Sales          Cigarette vending machines         1 Gross Sales
Bacteriologist               0.1% of Gross          Circus                             Flat Fee-$250
Bail bondsmen                1 Gross Sales          Civil engineer                     0.1% of Gross
Barbershop                   1 Gross Sales          Cleaning service                   1 Gross Sales
Barge carrier-freight        1 Gross Sales          Clothing store                     1 Gross Sales
Barge carrier-passengers     1 Gross Sales          Coffee house                       1 Gross Sales
Baseball park                1 Gross Sales          Coin operated laundry              1 Gross Sales
Baseball, professional       Flat Fee-$1,000        Coin-operated amusement device     Flat Fee-$50/$20
Bath house                   1 Gross Sales          Cold storage plant                 1 Gross Sales
Beauty salon                 1 Gross Sales          Collection agency                  1 Gross Sales
Bed & breakfast              Flat Fee-$2/rm+retail  Common carrier                     1 Gross Sales
Billiard table               Flat Fee-$20           Computer sales/service              1 Gross Sales
Billing agency               1 Gross Sales          Concert                            Flat Fee-$250
Boarding house               Flat Fee-$2/rm+retail  Concession                         1 Gross Sales
Boat carrier-freight         1 Gross Sales          Contractor                         2 Gross Sales
Boat carrier-passengers      1 Gross Sales          Copy service                       1 Gross Sales
Boat dealer                  1 Gross Sales          Cotton compress business           4 Gross Commissions

Business Classifications  Table No./Basis of Tax         Business Classifications              Table
No./Basis of Tax

Cotton factor business    4 Gross Commissions    Golf course                      1 Gross Sales
Cotton future brokerage   4 Gross Commissions    Golf practice range              1 Gross Sales
Counseling service        0.1% of Gross          Grain commission house           4 Gross Commissions
Crating service           1 Gross Sales          Grain elevator                   2 Gross Sales
Credit bureau             1 Gross Sales          Grip test machine                Flat Fee-$20
Custodial service         1 Gross Sales          Grocery store                    1 Gross Sales
Dance hall                1 Gross Sales          Gun show                         Flat Fee-$250
Day care center           1 Gross Sales          Hawker                           Flat Fee-$200
Decorator                 1 Gross Sales          Health club                      1 Gross Sales
Deep sea salvage          1 Gross Sales          Heavy equipment dealer           2 Gross Sales
Delivery service          1 Gross Sales          Home health service              1 Gross Sales
Dentist                   0.1% of Gross          Hospital (for profit)            1 Gross Sales
Detective agency          1 Gross Sales          Hotel                            Flat Fee-$2/rm+retail
Dispatcher                1 Gross Sales          House moving                     2 Gross Sales
Doctor                    0.1% of Gross          Insurance adjuster               1 Gross Sales
Dog grooming              1 Gross Sales          Itinerant vendor                 Flat Fee-$200
Dog kennel                1 Gross Sales          Itinerant vendor-seafood/produce Flat Fee-$100
Dog training              1 Gross Sales          Janitorial service               1 Gross Sales
Drag strip                1 Gross Sales          Jeweler                          1 Gross Sales
Drilling service          2 Gross Sales          Jewelry store                    1 Gross Sales
Driving school            1 Gross Sales          Juke box                         Flat Fee-$20
Drug store                See RS 47:359 K        Junkyard                         1 Gross Sales
Dry cleaner               1 Gross Sales          Kiddie rides                     Flat Fee-$20
Dyeing                    1 Gross Sales          Laboratory                       1 Gross Sales
Eating establishment      1 Gross Sales          Landscaping service              1 Gross Sales
Electric utility          5 Gross Receipts       Laundromat                       1 Gross Sales
Electrical engineer       0.1% of Gross          Laundry                          1 Gross Sales
Electroplating service    1 Gross Sales          Lawn service                     1 Gross Sales
Elevator repair business  1 Gross Sales          Leasing immovable property       2 Gross Sales
Elevator service business 1 Gross Sales          Leasing movable property         1 Gross Sales
Employment agency         1 Gross Sales          Limousine service                1 Gross Sales
Engineer                  0.1% of Gross          Lithographer                     0.1% of Gross
Engraver                  1 Gross Sales          Livestock auction house          4 Gross Commissions
Escort service            1 Gross Sales          Livestock auctions               4 Gross Commissions
Exhibition show           1 Gross Sales          Lumber broker                    4 Gross Commissions
Ferry boat                1 Gross Sales          Maid service                     1 Gross Sales
Film developing           1 Gross Sales          Mailing room                     1 Gross Sales
Finance company           3 Gross Loans          Mailing/packaging business       1 Gross Sales
Firing range              1 Gross Sales          Management training school       1 Gross Sales
Flea market participant   1 Gross Sales          Manufacturer's agent             4 Gross Commissions
Foosball table            Flat Fee-$20           Massage service                  1 Gross Sales
Football, professional    Flat Fee-$1,000        Mechanical engineer              0.1% of Gross
Fortune teller            1 Gross Sales          Medical transportation service   1 Gross Sales
Freezer locker            1 Gross Sales          Merchandise broker               4 Gross Commissions
Freight transportation    1 Gross Sales          Merry go round                   Flat Fee-$20
Funeral director          1 Gross Sales          Messenger service                1 Gross Sales
Garage                    1 Gross Sales          Miniature golf link              1 Gross Sales
Garbage collection        1 Gross Sale           Mobile home dealer- retail       1 Gross Sale
Gardening service         1 Gross Sales          Mobile home dealer- wholesale    1 Gross Sales

Business Classifications         Table No./Basis of Tax         Business Classifications                Table
No./Basis of Tax

Mobile home park                 1 Gross Sales          Professional school              1 Gross Sales
Mobile home rental               1 Gross Sales          Professional sports              Flat Fee-$1,000
Mobile home repairs              1 Gross Sales          Pulse rate monitor               Flat Fee-$20
Mobile phone                      5 Gross Receipts      Race track                       1 Gross Sales
Modeling agency                  1 Gross Sales          Railroad carrier-freight         1 Gross Sales
Monogramming                     1 Gross Sales          Railroad carrier-passengers      1 Gross Sales
Mortgage broker                  4 Gross Commissions    Real estate broker               4 Gross Commissions
Mortgage company                 3 Gross Loans          Recreational beach               1 Gross Sales
Motel                            Flat Fee-$2/rm+retail  Recreational club                1 Gross Sales
Motor freight line               1 Gross Sales          Reducing salon                   1 Gross Sales
Motor vehicle carrier-freight    1 Gross Sales          Refrigerated locker              1 Gross Sales
Motor vehicle carrier-passengers 1 Gross Sales          Rental managment-commission      4 Gross Commissions
Motor vehicle dealer             1 Gross Sales          Renting immovable property       2 Gross Sales
Motor vehicle dealer-wholesale   2 Gross Sales          Renting movable property         1 Gross Sales
Motor vehicle rentals            1 Gross Sales          Renting movable property-wholesale 2 Gross Sales
Motor vehicle repainting shop    1 Gross Sales          Repair business                  1 Gross Sales
Motor vehicle repair shop        1 Gross Sales          Repairs                          1 Gross Sales
Motor vehicle storage business   1 Gross Sales          Restaurant                       1 Gross Sales
Movie theatre                    1 Gross Sales          Retail dealer                    1 Gross Sales
Moving business                  1 Gross Sales          Retail sales to farmers          2 Gross Sales
Music school                     1 Gross Sales          Retail sales to institutions     2 Gross Sales
Natural gas utility              5 Gross Receipts       Riding academy                   1 Gross Sales
Newspaper clipping service       1 Gross Sales          Rooming house                    Flat Fee-$2/rm+retail
Nurse's registry                 1 Gross Sales          Salvage yard                     1 Gross Sales
Nursing home                     Flat Fee-$2/rm+        School, private                  1 Gross Sales
                                 1/3 retail             Security business                1 Gross Sales
Oculist                          0.1% of Gross          Self defense training            1 Gross Sales
Oil and gas lease broker         4 Gross Commissions    Service business                 1 Gross Sales
Oil well service                 2 Gross Sales          Shipbuilder                      2 Gross Sales
Operation of office building     1 Gross Sales          Shoe shine parlor/stand          1 Gross Sales
Operator of coin vending machine 1 Gross Sales          Sightseeing tours                1 Gross Sales
Osteopath                        0.1% of Gross          Sign painting                    1 Gross Sales
Packing house for meat or fish   1 Gross Sales          Sitter service                   1 Gross Sales
Packing service                  1 Gross Sales          Skating rink                     1 Gross Sales
Palm reading, psychic, etc.      1 Gross Sales          Slaughterhouse-commission basis  4 Gross Commissions
Parking lot                      1 Gross Sales          Special event                    Flat Fee-$250
Pawnbroker                        1 Gross Sales ($300)  Sports, professional             Flat Fee-$1,000
Peddler                          Flat Fee-$200          Stable                           1 Gross Sales
Peddler-produce                  Flat Fee-$100          Steam cleaning business          1 Gross Sales
Peddler-seafood                  Flat Fee-$100          Steam pressing business          1 Gross Sales
Photo lab                        1 Gross Sales          Steamboat/steamship agency       4 Gross Commissions
Photographer                     1 Gross Sales          Stock or bond brokerage          4 Gross Commissions
Physician                        0.1% of Gross          Storage business                 1 Gross Sales
Pinball machine                  Flat Fee-$50           Storage room or landing          1 Gross Sales
Pool table                       Flat Fee-$20           Sugar broker                     4 Gross Commissions
Postal service, private          1 Gross Sales          Sugar factor                     4 Gross Commissions
Printer                          0.1% of Gross          Surety company                   1 Gross Sales
Private investigator             1 Gross Sales          Swim club                        1 Gross Sales
Produce broker                   4 Gross Commissions

Business Classifications                Table No./Basis of Tax Business Classifications                        Table
No./Basis of Tax

Swimming pool service     1 Gross Sales                        Trucking business                1 Gross Sales
Tattooing                 1 Gross Sales                        Tugboat business                 1 Gross Sales
Taxicab service           1 Gross Sales                        Undertaker                       1 Gross Sales
Taxidermist               1 Gross Sales                        Utility company                  5 Gross Receipts
Telegraph                 5 Gross Receipts                     Vehicle escort service           1 Gross Sales
Telephone business        5 Gross Receipts                     Vending machine operator         1 Gross Sales
Television, coin-operated            Flat Fee-$20              Veternarian                       0.1% of Gross
Theatre                   1 Gross Sales                        Video game                        Flat Fee-$50
Tourist camp              1 Gross Sales                        Warehouse                        1 Gross Sales
Tow truck service         1 Gross Sales                        Washateria                       1 Gross Sales
Towboat business          1 Gross Sales                        Watchman agency                  1 Gross Sales
Trailer park              1 Gross Sales                        Waterworks                       5 Gross Receipts
Transportation business   1 Gross Sales                        Weight loss business             1 Gross Sales
Travel agency             1 Gross Sales                        Wholesale dealer in merchandise  2 Gross Sales
Traveling show                       Flat Fee-$250             Wholesale dealer in services     2 Gross Sales
Tree service              1 Gross Sales                        Wrecker service                  1 Gross Sales
Truck escort service      1 Gross Sales                        Wrecking yard                    1 Gross Sales
Truck wash                1 Gross Sales                        Wrestling arena                  1 Gross Sales

Special Provisions, Caps or Deductions                         Exempted Businesses

Business/Citation                                              Business/Citation

Boat Dealers (deduction-cap)/47:361(D)                         Agricultural or Horticultural Pursuits/47:360(E)
Commercial Fishermen (no additional permits)/40:940.52         Alcoholic Beverage Dealers, Wholesale/47:360(D)
Contractors (cap and special provision)/47:362(A)              Banks/47:360(E)
Hotels/Motels (license per room)/47:359(I)                     Blind Persons/47:360(A)
Hotels/Motels (more than 1 license/location)/47:346            Broadcasters, Radio & TV/47:360(E)
Lessors (special provision)/47:362(C)
Motor Vehicle Dealers (deduction-cap)/47:361(D)                Direct Sellers as Peddlers/47:359(C)(2) 
Nursing Homes (deduction)/47:359(I)                            Farmers Cooperatives/47:360(E), and Title 3
Pawnbrokers ($300 minimum)/47:354(D)                           Farmers and their employees/3:493
Railroads (special provision)/47:362(D)                        Insurance Companies/47:362(E)
Real Estate Broker (cap)/47:342(7)                             La. Artists & Craftsmen (non-profit shows)/47:360(B)
Retail Building Materials Dealers (cap)/47:355(B)              Manufacturers Agents/47:359(C)(2)
Service Stations (excise tax deduction)/47:361(A)              Manufacturers/47:360(F)
Small Businesses (under $2,500)/47:354(C) & 355(B)             Ministers/47:360(E)
Stocks & Bonds, Interstate (deduction)/47:361(C)               Newspapers/47:360(E)
Undertakers (deduction-outside payments)/47:361(B)             Nonprofit Organizations/47:360(C)
Vending/Weighing Machines (one license)/47:346                 Other Exempted Businesses/47:360
                                                               Sawmills/47:360(E)

For assistance with your Occupational License Tax questions, contact your local tax administrator.

Louisiana Occupational License
Tax Tables
Prepared by the
Louisiana Municipal Association

RETAIL    R.S. 47:354                  TABLE 1 WHOLESALE   R.S. 47:355   TABLE 2              LENDING   R.S. 47:356          TABLE 3
If the Gross Sales are:                             If the Gross Sales are:                        If the Amount of the Loan Made is:
                           The Annual                                               The Annual
                            License                                                  License                              The Annual
As Much As But Less Than Shall Be:             As Much As     But Less Than         Shall Be:                              License
                                                                                              As Much As  But Less Than   Shall Be:
       $0  $50,000         $50                 $            0 $   100,000           $   50
50,000     75,000          60                  100,000                      150,000   75      $         0 $       250,000 $       50
75,000     100,000         90                  150,000                      250,000   100     250,000     500,000                   100
100,000    150,000         120                 250,000                      500,000   150     500,000     750,000                   150
150,000    200,000         180                 500,000                      600,000   200     750,000     1,000,000                 200
200,000    250,000         250                 600,000              800,000           250     1,000,000   1,250,000                 250
250,000    300,000         300                 800,000             1,000,000          300     1,250,000   1,500,000                 300
300,000    400,000         360                 1,000,000           1,500,000          400     1,500,000   1,750,000                 350
400,000    500,000         500                 1,500,000           2,000,000          500     1,750,000   2,000,000                 400
500,000    600,000         650                 2,000,000           2,500,000          700     2,000,000   2,250,000                 450
600,000    750,000         800                 2,500,000           3,000,000          900     2,250,000   2,500,000                 500
750,000    1,000,000       900                 3,000,000           4,000,000        1,000     2,500,000   3,000,000                 550
1,000,000  1,500,000       1,200               4,000,000           5,000,000        1,250     3,000,000   3,500,000                 600
1,500,000  2,000,000       1,800               5,000,000           5,500,000        1,800     3,500,000   4,000,000                 650
2,000,000  2,500,000       2,400               5,500,000           6,000,000        2,400     4,000,000   4,500,000                 700
2,500,000  3,000,000       3,000               6,000,000           6,500,000        3,000     4,500,000   5,000,000                 750
3,000,000  3,500,000       3,600               6,500,000           7,000,000        3,600     5,000,000   5,500,000                 800
3,500,000  4,000,000       4,200               7,000,000           7,500,000        4,200     5,500,000   6,000,000                 850
4,000,000  4,500,000       4,800               7,500,000           8,000,000        4,800     6,000,000   6,500,000                 900
4,500,000  5,000,000       5,400               8,000,000           9,000,000        5,200     6,500,000   7,000,000                 950
5,000,000  5,500,000       6,000               9,000,000      10,000,000            5,600     7,000,000   7,500,000                 1,000
5,500,000  . . . . . . . . 6,200               10,000,000     11,000,000            6,000     7,500,000   8,000,000                 1,050
                                               11,000,000     12,000,000            6,400     8,000,000   8,500,000                 1,100
                                               12,000,000     13,000,000            6,800     8,500,000   9,000,000                 1,150
                                               13,000,000     14,000,000            7,200     9,000,000   9,500,000                 1,200
                                               14,000,000          . . . . . . . .  7,500     9,500,000   10,000,000                1,250
                                                                                              10,000,000  11,000,000                1,350
                                                                                              11,000,000  12,000,000                1,450
RETAIL                                                                                        12,000,000  13,000,000                1,550
GASOLINE       R.S. 47:354.1     TABLE 1.1                                                    13,000,000  14,000,000                1,650
                                                                                              14,000,000  15,000,000                1,750
If the Gallons Sold are:                                                                      15,000,000  16,000,000                1,850
                           The Annual                                                         16,000,000  17,000,000                1,950
                            License                                                           17,000,000  18,000,000                2,050
As Much As But Less Than Shall Be:                                                            18,000,000  19,000,000                2,150
                                                                                              19,000,000  20,000,000                2,250
        0  55,000          $50                                                                20,000,000  25,000,000                2,500
55,00      85,000          60                                                                 25,000,000  30,000,000                3,000
85,000     110,000         90                                                                 30,000,000  35,000,000                3,500
110,000    165,000         120                                                                35,000,000  . . . . . . . .           3,700
165,000    225,000         180                 COMMISSION   R.S. 47:357   TABLE 4
225,000    275,000         250
275,000    325,000         300                 If the Gross Annual Commissions
325,000    450,000         360                  and Brokerages are:
450,000    550,000         500                                              The Annual
550,000    650,000         650                                               License
650,000    825,000         800                 As Much As But Less Than Shall Be:             PUBLIC UTILITIES   R.S. 47:358    TABLE  5
825,000    1,000,000       900
1,000,000  1,500,000       1,200               $        0 $  15,000         $  50                  If the Gross Annual Receipts are:
1,500,000  2,000,000       1,800               15,000         20,000        70
2,000,000  2,500,000       2,400               20,000         25,000        90                                            The Annual
2,500,000  3,000,000       3,000               25,000         30,000        112                                                      License
3,000,000  3,500,000       3,600               30,000         40,000        137               As Much As  But Less Than             Shall Be:
3,500,000  4,000,000       4,200               40,000         50,000        180
4,000,000  4,500,000       4,800               50,000         65,000        225               $         0 $    20,000     $         50
4,500,000  5,000,000       5,400               65,000         80,000        300               20,000      25,000                     60
5,000,000  5,500,000       6,000               80,000         100,000       360               25,000      37,500                     75
5,500,000  . . . . . . . . 6,200               100,000        125,000       450               37,500      50,000                    115
                                               125,000        150,000       600               50,000      75,000                    150
                                               150,000        175,000       675               75,000      100,000                   200
                                               175,000        200,000       750               100,000     150,000                   300
                                               200,000        250,000       900               150,000     200,000                   450
                                               250,000        300,000       1,050             200,000     250,000                   650
                                               300,000        350,000       1,200             250,000     500,000                   750
                                               350,000        400,000       1,400             500,000     750,000                   1,500
                                               400,000        450,000       1,600             750,000     1,000,000                 2,250
                                               450,000        500,000       1,800             1,000,000   1,250,000                 3,000
                                               500,000        550,000       2,000             1,250,000   1,500,000                 3,750
                                               550,000        600,000       2,200             1,500,000   1,750,000                 4,500
                                               600,000        650,000       2,400             1,750,000   2,000,000                 5,250
                                               650,000        700,000       2,600             2,000,000   2,250,000                 6,000
                                               700,000        750,000       2,800             2,250,000   2,500,000                 6,900
                                               750,000        800,000       3,000             2,500,000   . . . . . .               7,500
                                               800,000        850,000       3,200
                                               850,000        900,000       3,400
                                               900,000        950,000       3,600
                                               950,000        . . . . . . . 3,700