Fishing & hunting - hunting and trapping, finfish, shellfish, supplies. Agriculture support - cotton gins, farm mgt, post-harvest activities

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1 2008 GIGR USINSS LINS F SHUL SH # SH O SRIPTION F LASS OR RAT Farming - agriculture, crop production, nursery, fruit, growers F Animals - dairy, cattle, ranching, sheep, raising chickens, poultry F Forestry - logging, forestry, timber track operations, timber mgt Fishing & hunting - hunting and trapping, finfish, shellfish, supplies Agriculture support - cotton gins, farm mgt, post-harvest activities F Oil and gas extraction - natural gas liquid extraction, crude extraction Mining - (except for oil and gas) all related mining activities Mining support services - for oil and gas mining activities, oil/gas wells Utilities - electric power or light company - state regulated G Utilities - natural gas company - state regulated G Utilities - water, sewage treatment, steam, and other G ontractors - general contractors, comm bldg, residential, subdivisions ontractors- general contractors, itinerant, residential/ comm builder T ontractors - heavy construction - highway, bridge, street, water, sewer ontractors - heavy construction - itinerant not local, steel work T ontractors- specialty trade- plumbing, heating & air conditioning ontractors - specialty trade - painting and wall covering ontractors - specialty trade - electrical contractors ontractors - specialty trade - masonry and stone contractors ontractors - specialty trade - drywall, acoustical & insulation ontractors - specialty trade - tile, marble, terrazzo & mosaic ontractors - specialty trade - carpentry contractors ontractors - specialty trade - floor coverings/all types ontractors - specialty trade - roofing, siding & sheet metal ontractors - specialty trade - concrete contractors ontractors - specialty trade - water well drilling & irrigation ontractors - specialty trade - structural steel erection ontractors - specialty trade - glass and glazing contractors ontractors - specialty trade - excavation and site development ontractors - specialty trade - wrecking and demolition ontractors - specialty trade - building equipment & mechanical install ontractors - specialty trades contractors- non-general & nonheavy ontractors - specialty trades contractors - itinerant not local T Food mfg - meat, seafood, grain, fruit, dairy, animal, poultry processing F everage mfg - all types of soft drinks, bottled water, breweries, ice 1

2 2008 GIGR USINSS LINS F SHUL eer - on/off premise - state regulated through A H eer - off premise - state regulated through A Wine on/off premise-state regulated through A eer & Wine - wholesale distributor H Alcohol - state regulated through A H Textile mfg - fabric, yarn, carpet, canvas, rope, twine, fabric mills Other mfg - mill operations not covered in 313, rugs, linen, curtains Apparel mfg - women, men, children, hosiery, outerwear, accessories Leather mfg - shoes, luggage, handbag, related products, all footwear Wood mfg - sawmills, wood preservation, veneer, trusses, millwork F Paper mfg - pulp, paper, and converted products, stationary, tubes, cores, Printing - screen, quick, digital, books, lithographic, handbills, comm Petroleum and coal mfg - asphalt, grease, roofing, paving products hemical mfg - of fertilizer, wood, pesticide, paint, soap, resin, plastic Plastic & rubber mfg - tires, pipe, hoses, belts, bottles, sheet, wrap, film Nonmetallic mfg - glass, cement, lime, pottery, ceramic, brick, tile Primary metal mfg - iron, steel, aluminum, wire, copper, foundries Metal fabrication - cutlery, structural, ornamental, machine shops Machinery mfg - office machinery, industrial, engines, farm, HVA omputer & electronic mfg - audio, video, circuit boards, peripherals Appliance mfg - small appliance, lighting, electrical, battery, freezer Transportation mfg - mfg auto, truck, trailer, motor home, boat, ship Furniture mfg - cabinets, office, household, beds, medical, kitchen Miscellaneous mfg - specialty mfg not defined in separate categories (pallet manufacturers,others) Wholesale trade - durable, vehicle, machinery, equipment, furniture Wholesale trade - wholesale gasoline distributor F Wholesale trade -non-durable, paper, apparel, grocery, beverages, dairy Motor vehicle & parts - auto, motorcycles, boats, parts, accessories Motor vehicles - new and/or used - dealerships and lots H H 2

3 2008 GIGR USINSS LINS F SHUL Furniture - furniture, home furnishings, stores, floor coverings, window lectronic & appliance store - household, radio, television, computers uilding materials - hardware, paint, wallpaper Food & beverage stores grocery, convenience store, markets F + addl schedule Package Stores - selling beer, wine and liquor plus general mdse reqd Health care stores - drug, pharmacy, cosmetic, optical, health food Gasoline Retail - selling gasoline with or without convenience stores lothing & accessories - men, women, children, infant, shoe, jewelry Sporting goods & hobbies - toy, fish, gun, books, games General merchandise stores department, warehouse clubs, superstores Used Merchandise Stores - books, miscellaneous, consignment, flea Miscellaneous retailers - florist, gift, novelty, pet, art, tobacco, used mdse Non-Store Retailers - direct selling, mail order, vending machine operators Non-Store Retailer - peddlers license / local peddler I Non-Store Retailer - peddlers license / itinerant peddler T Air transportation - airline tickets, shipping, freight, charters service Rail transportation - transportation, ticket offices, state regulated X Water transportation - coastal, freight forwarders, inland Truck transportation - local, long-distance, freight, moving, and storage Truck transportation - terminal - state regulated Z Passenger transportation - charter and other vehicle transit services Passenger transportation - bus terminals state regulated Z Passenger transportation - taxi cabs, limousine service, buggy, charters J Passenger transportation - number of taxis, cabs, limousines, or buggys J ouriers - couriers and local messengers, services, local delivery services Warehousing and storage - distribution, household, refrigerated, special F Publishing industries - newspaper, book, periodical, databases, software Motion pictures - theatres, videos, recording, drive-ins, sound studios A F 3

4 2008 GIGR USINSS LINS F SHUL roadcasting - radio and television stations Telecommunications - telephone local K Telecommunications - telephone long distance K Telecommunications - cellular and other wireless, paging K Telecommunications - resellers of service K Information services - all types of information services A ank Main Office - not branch location or ATM U ank ranch or ATM - not main office of bank U Savings and Loans - not branch location or ATM U Pawn Shop - whether title pawn or merchandise A redit services check cashing Insurance ompany Y Agent Office - administration of third parties, pension funds, annuities, etc Funds, trusts, other financial agencies - agents, agencies, investments, finance companies A Real estate - offices, agents, brokers, management, appraisers Rental and leasing - auto, truck, trailer, RV, all tangible property Rental and leasing - movie and video rental Attorney/Lawyers - individual and/or firm professional license A Accountant/PAs - individual and/or firm professional license A Architect - individual and/or firm professional license A ngineer - individual and/or firm professional license A Surveyor - individual and/or firm professional license A omputer Programmer - individual and/or professional firm license A Photographer - studios, portrait, commercial, services A Veterinarian - individual and/or firm professional license A Professional Services Not lsewhere lassified - scientific, technical, perc test A Management companies - offices, enterprises, regional, corporate Administrative services - answering, employment, office, sec., travel xterminating services - exterminating company and its services Janitorial firm - janitorial cleaning services - individual or firm F Waste management - companies, trucks, septic tanks, landfill, services F ducational services - technical, computer, sports, services, business Physician - individual and/or firm professional license A entist - individual and/or firm professional license A hiropractor - individual and/or firm professional license A Optometrist - individual and/or firm professional license A HMO - medical centers and services Outpatient are enters - all other types of services Ambulance ambulance company and/or services 4

5 2008 GIGR USINSS LINS F SHUL Social assistance - shelters, vocational, child care, abuse, emergency Arts and sports - dance, musical, teams, tracks, promoters, agents Special vents - promoter or activity - see schedule for rates L Amusement - arcades, golf clubs, marinas, fitness, bowling centers Accommodations - hotels, motels and similar facilities Accommodations - bed and breakfast inns and services Accommodations - trailer parks, RV parks, and travel parks Accommodations apartments, rooming houses and boarding houses Restaurant aterers rinking stablishment - club, lounge, bar or other Repairs and maintenance - auto, paint/body, carwash, other vehicular Repairs and maintenance - all electronic equipment Repairs and maintenance - all appliances, home & garden equipment Personal Services - hair, skin, barber, beautician, diet, nail, tanning Fortune Teller or lairvoyant - individual reader license M ategory for number of - vending machines for all types vending N ategory for number of - pool tables O ategory for number of - amusement devices and/or games P ategory for number of employees as a basis for calculating license ategory for number of square feet used for calculating license amount Unclassified miscellaneous business services not elsewhere classified (consultants, others) Unclassified miscellaneous personal services not elsewhere classified (repo dealers,others) elivery V R S 5

6 2008 GIGR USINSS LINS F SHUL Schedule "A" If gross receipts are: More than but Less than 0 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , ,999 1, per M in excess of 400, , ,999 1, per M in excess of 700, , ,999 1, per M in excess of 800, , ,999 2, per M in excess of 900,000 1,000,000 1,099,999 2, per M in excess of 1,000,000 1,100,000 1,199,999 2, per M in excess of 1,100,000 1,200,000 1,299,999 2, per M in excess of 1,200,000 1,300,000 1,399,999 2, per M in excess of 1,300,000 1,400,000 1,499,999 2, per M in excess of 1,400,000 1,500,000 1,999,999 3, per M in excess of 1,500,000 2,000,000 2,499, per M in excess of 2,000,000 2,500,000 2,999,999 4, per M in excess of 2,500,000 3,000,000 3,499,999 5, per M in excess of 3,000,000 3,500,000 3,999,999 6, per M in excess of 3,500,000 4,000,000 4,999,999 6, per M in excess of 4,000,000 5,000,000 5,999,999 8, per M in excess of 5,000,000 6,000,000 7,999,999 9, per M in excess of 6,000,000 8,000,000 10,999,999 12, per M in excess of 8,000,000 11,000,000 13,999,999 15, per M in excess of 11,000,000 14,000,000 57,999,999 19, per M in excess of 14,000,000 58,000,000 91,999,999 68, per M in excess of 58,000,000 92,000,000 Over 92MM 102, per M in excess of 92,000,000 6

7 2008 GIGR USINSS LINS F SHUL Schedule "" If gross receipts are: More than but Less than 0 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , ,999 1, per M in excess of 500, , ,999 1, per M in excess of 600, , ,999 1, per M in excess of 700, , ,999 1, per M in excess of 800, , ,999 1, per M in excess of 900,000 1,000,000 1,099,999 2, per M in excess of 1,000,000 1,100,000 1,199,999 2, per M in excess of 1,100,000 1,200,000 1,299,999 2, per M in excess of 1,200,000 1,300,000 1,399,999 2, per M in excess of 1,300,000 1,400,000 1,499,999 2, per M in excess of 1,400,000 1,500,000 1,999,999 2, per M in excess of 1,500,000 2,000,000 2, , per M in excess of 2,000,000 2,500,000 2,999,999 4, per M in excess of 2,500,000 3,000,000 3,499,999 4, per M in excess of 3,000,000 3,500,000 3,999,999 5, per M in excess of 3,500,000 4,000,000 4,999,999 6, per M in excess of 4,000,000 5,000,000 5,999,999 7, per M in excess of 5,000,000 6,000,000 7,999,999 8, per M in excess of 6,000,000 8,000,000 10,999,999 10, per M in excess of 8,000,000 11,000,000 13,999,999 13, per M in excess of11,000,000 14,000,000 57,999,999 17, per M in excess of 14,000,000 58,000,000 91,999,999 60, per M in excess of 58,000,000 92,000,000 Over 92MM 90, per M in excess of 92,000,000 7

8 2008 GIGR USINSS LINS F SHUL Schedule "" If gross receipt are: More than but Less than 0 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , , per M in excess of 500, , ,999 1, per M in excess of 600, , ,999 1, per M in excess of 700, , ,999 1, per M in excess of 800, , ,999 1, per M in excess of 900,000 1,000,000 1,099,999 1, per M in excess of 1,000,000 1,100,000 1,199,999 1, per M in excess of 1,100,000 1,200,000 1,299,999 1, per M in excess of 1,200,000 1,300,000 1,399,999 2, per M in excess of 1,300,000 1,400,000 1,499,999 2, per M in excess of 1,400,000 1,500,000 1,999,999 2, per M in excess of 1,500,000 2,000,000 2,499,999 2, per M in excess of 2,000,000 2,500,000 2,999,999 3, per M in excess of 2,500,000 3,000,000 3,499,999 4, per M in excess of 3,000,000 3,500,000 3,999,999 4, per M in excess of 3,500,000 4,000,000 4,999,999 5, per M in excess of 4,000,000 5,000,000 5,999,999 6, per M in excess of 5,000,000 6,000,000 7,999,999 7, per M in excess of 6,000,000 8,000,000 10,999,999 9, per M in excess of 8,000,000 11,000,000 13,999,999 11, per M in excess of 11,000,000 14,000,000 57,999,999 14, per M in excess of 14,000,000 58,000,000 91,999,999 51, per M in excess of 58,000,000 92,000,000 Over 92MM 77, per M in excess of 92,000,000 8

9 2008 GIGR USINSS LINS F SHUL Schedule "" If gross receipts are: More than but Less than 0 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , , per M in excess of 500, , , per M in excess of 600, , ,999 1, per M in excess of 700, , ,999 1, per M in excess of 800, , ,999 1, per M in excess of 900,000 1,000,000 1,099,999 1, per M in excess of 1,000,000 1,100,000 1,199,999 1, per M in excess of 1,100,000 1,200,000 1,299,999 1, per M in excess of 1,200,000 1,300,000 1,399,999 1, per M in excess of 1,300,000 1,400,000 1,499,999 1, per M in excess of 1,400,000 1,500,000 1,999,999 1, per M in excess of 1,500,000 2,000,000 2,499,999 2, per M in excess of 2,000,000 2,500,000 2,999,999 2, per M in excess of 2,500,000 3,000,000 3,499,999 3, per M in excess of 3,000,000 3,500,000 3,999,999 3, per M in excess of 3,500,000 4,000,000 4,999,999 4, per M in excess of 4,000,000 5,000,000 5,999,999 5, per M in excess of 5,000,000 6,000,000 7,999,999 6, per M in excess of 6,000,000 8,000,000 10,999,999 7, per M in excess of 8,000,000 11,000,000 13,999,999 9, per M in excess of 11,000,000 14,000,000 57,999,999 12, per M in excess of 14,000,000 58,000,000 91,999,999 42, per M in excess of 58,000,000 92,000,000 Over 92MM 64, per M in excess of 92,000,000 9

10 2008 GIGR USINSS LINS F SHUL Schedule "" If gross receipts are: More than but Less than 0 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , , per M in excess of 500, , , per M in excess of 600, , , per M in excess of 700, , , per M in excess of 800, , ,999 1, per M in excess of 900,000 1,000,000 1,099,999 1, per M in excess of 1,000,000 1,100,000 1,199,999 1, per M in excess of 1,100,000 1,200,000 1,299,999 1, per M in excess of 1,200,000 1,300,000 1,399,999 1, per M in excess of 1,300,000 1,400,000 1,499,999 1, per M in excess of 1,400,000 1,500,000 1,999,999 1, per M in excess of 1,500,000 2,000,000 2,499,999 1, per M in excess of 2,000,000 2,500,000 2,999,999 2, per M in excess of 2,500,000 3,000,000 3,499,999 2, per M in excess of 3,000,000 3,500,000 3,999,999 3, per M in excess of 3,500,000 4,000,000 4,999,999 3, per M in excess of 4,000,000 5,000,000 5,999,999 4, per M in excess of 5,000,000 6,000,000 7,999,999 4, per M in excess of 6,000,000 8,000,000 10,999,999 6, per M in excess of 8,000,000 11,000,000 13,999,999 7, per M in excess of 11,000,000 14,000,000 57,999, per M in excess of 14,000,000 58,000,000 91,999,999 34, per M in excess of 58,000,000 92,000,000 Over 92MM 51, per M in excess of 92,000,000 10

11 2008 GIGR USINSS LINS F SHUL Schedule "F" - If gross receipts are: More than but Less than 0 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , , per M in excess of 500, , , per M in excess of 600, , , per M in excess of 700, , , per M in excess of 800, , , per M in excess of 900,000 1,000,000 1,099, per M in excess of 1,000,000 1,100,000 1,199, per M in excess of 1,100,000 1,200,000 1,299, per M in excess of 1,200,000 1,300,000 1,399,999 1, per M in excess of 1,300,000 1,400,000 1,499,999 1, per M in excess of 1,400,000 1,500,000 1,999,999 1, per M in excess of 1,500,000 2,000,000 2,499,999 1, per M in excess of 2,000,000 2,500,000 2,999,999 1, per M in excess of 2,500,000 3,000,000 3,499,999 2, per M in excess of 3,000,000 3,500,000 3,999,999 2, per M in excess of 3,500,000 4,000,000 4,999,999 2, per M in excess of 4,000,000 5,000,000 5,999,999 3, per M in excess of 5,000,000 6,000,000 7,999,999 3, per M in excess of 6,000,000 8,000,000 10,999,999 4, per M in excess of 8,000,000 11,000,000 13,999,999 5, per M in excess of 11,000,000 14,000,000 57,999,999 7, per M in excess of 14,000,000 58,000,000 91,999,999 25, per M in excess of 58,000,000 92,000,000 Over 92MM 38, per M in excess of 92,000,000 11

12 2008 GIGR USINSS LINS F SHUL Schedule "G" - lectric ompany and Gas ompany For selling or distributing electrical current or natural gas or butane, an amount equal to three percent of the gross receipts of the business transacted in the municipality for the previous year for the sale or distribution of electrical current or natural gas from any point in or into the municipality. Schedule "H" - eer, Wine & Liquor State of Alabama ode lassification Amount Licensing Notes 040 (eer On/Off Premise) (eer Off Premise Only) (Table Wine On/Off Premise) (Table Wine Off Premise Only) (Lounge Retail Liquor lass I) All three codes are part of the package plus the business license code. 011 (Package Store Liquor lass II) All three codes are part of the package plus the business license code. 020 (Restaurant Retail Liquor) All three codes are part of the package plus the business license code. 032 (lub Liquor lass II) All three codes are part of the package plus the business license code. 110 (Wholesale Table Wine & eer) istributors License Schedule "I" Peddlers aily Rate issued for single day sales activity $ Weekly Rate issued for week long sales activity $ Monthly Rate issued for month long sales activity $ Yearly Rate issued for annual sales activity $

13 2008 GIGR USINSS LINS F SHUL Schedule "J" - Taxi abs & Limousines In addition to the license thereto, there shall be a decal affixed to each taxi cab or limousine and the cost of said decals shall be according to the following table: One taxi cab or limousine All taxi cabs or limousines over 1 $ per decal $ per decal Schedule "K" - Telephones & Telecommunications xchange license, $15.00, long distance license, $8.00. Schedule "L" - Special vents Licenses usiness license for special event shall be no less than $100 nor more than $500 as set by the Town ouncil in its discretion for each special event, functions or activities. Schedule "M" - Fortune Tellers Annual license rate is $ 1, and rate is reduced by $ each year until such time as the annual rate reaches $ and that becomes the minimum rate thereafter. Schedule "N" - Vending Machines In addition to the license thereto, there shall be a decal affixed to each machine and the cost of said decals shall be according to the following table: 1 to 5 machines vending any type merchandise or product $ per decal 5 to 10 machines vending any type merchandise or product $ per decal all over 10 machines vending any type merchandise or product $ 5.00 per decal Schedule "O" - illiard and/or Pool Tables In addition to the license thereto, there shall be a decal affixed to each machine and the cost of said decals shall be according to the following table: For 1 to 2 billiard or pool tables $ per decal All billiard or pool tables over 2 $ per decal 13

14 2008 GIGR USINSS LINS F SHUL Schedule "P" - Amusement evices In addition to the license thereto, there shall be a decal affixed to each machine and the cost of said decals shall be according to the following table: For the first 10 machines $ per decal All machines over 10 $ per decal Schedule "Q" - uses, Trucks & Other quipment In addition to the license thereto, there shall be a decal affixed to each piece of equipment and the cost of said decals shall be according to the following table: From 1 to 2 buses, trucks or other equipment From 2 to 5 buses, trucks or other equipment Over 5 buses, trucks or other equipment $ per decal $ per decal $ per decal Schedule "R" - Number of mployees R-1 Where personnel are from 1 to 2 people R-2 Where personnel are from 3 to 5 people R-3 Where personnel are from 6 to 10 people R-4 Where personnel are from 11 to 20 people R-5 Where personnel are from 21 to 50 people R-6 Where personnel are from 51 to 75 people R-7 Where personnel is from 76 to 100 people 1, R-8 Personnel over 100 to be 1, per person over 100. Schedule "S" - Square Feet S-1 From zero to 5,000 Square Feet S-2 From 5,000 to 10,000 Square Feet S-3 From 10,000 to 20,000 Square Feet S-4 From 20,000 to 30,000 Square Feet S-5 From 30,000 to 40,000 Square Feet S-6 From 40,000 to 50,000 Square Feet S-7 From 50,000 to 60,000 Square Feet S-8 From 60,000 to 70,000 Square Feet S-9 From 70,000 to 80,000 Square Feet S-10 From 80,000 to 90,000 Square Feet.1, S-11 From 90,000 to 100,000 Square Feet.1, S-16 From 100,000 up - 1, plus $.01 per square foot over 100,000 14

15 2008 GIGR USINSS LINS F SHUL Schedule "T" - Itinerants Itinerant businesses operating within the jurisdiction but located outside the jurisdiction, shall pay the itinerant rate for a business license and that rate shall be $ Schedule "U" - anks / Savings & Loans ATM Location $ ank $ Savings & Loan ranch Location $ Schedule "V" - elivery License The rate for the delivery license is established in Section 21 and is: $ STION 21. elivery License. (a) In lieu of any other type of license, a taxpayer may at its option purchase for $ plus the issuance fee, a delivery license for the privilege of delivering its merchandise in the municipality if the taxpayer meets all of the following criteria: (1) Other than deliveries, the taxpayer has no other physical presence within the municipality or its police jurisdiction; (2) The taxpayer conducts no other business in the municipality other than delivering merchandise and performing the requisite set-up and installation of said merchandise; (3) Such delivery and set-up and installation is performed by the taxpayer s employees or agents, concerns the taxpayer s own merchandise in that municipality, and is done by means of delivery vehicles owned, leased, or contracted by the taxpayer; (4) The gross receipts derived from the sale and any requisite set-up or installation of all merchandise so delivered shall not exceed seventy-five thousand dollars ($75,000) during the license year; (5) Any set-up or installation shall relate only to (i) that required by the contract between the taxpayer and the customer or as may be required by state or local law, and (ii) the merchandise so delivered; (6) If at any time during the current license year the taxpayer fails to meet any of the above stated criteria, then within 10 days after any of said criteria have been violated or exceeded, the taxpayer shall purchase all appropriate business licenses from the municipality for the entire license year and without regard to this section. 15

16 2008 GIGR USINSS LINS F SHUL (b) Mere delivery of the taxpayer s merchandise by common carrier shall not allow the municipality to assess a business license tax against the taxpayer, but the gross receipts derived from any sale and delivery accomplished by means of a common carrier shall be counted against the seventy-five thousand ($75,000) limitation described in the preceding section if the taxpayer also during the same license year sells and delivers into the taxing jurisdiction using a delivery vehicle other than a common carrier. (c) A common carrier, contract carrier, or similar delivery service making deliveries on behalf of others shall not be entitled to purchase a delivery license. (d) The delivery license shall be calculated in arrears, based on the related gross receipts during the preceding license year. (e) The purchase of a delivery license shall not, in and of itself, establish nexus between the taxpayer and the municipality for purposes of the taxes levied by or under the authority of Title 40 of the ode of Alabama or other provisions of law, nor does the purchase of a delivery license conclusively determine that nexus does not exist between the taxpayer and the municipality. Schedule W License fees for usinesses that are not listed The fee for a license for any business, trade, vocation, occupation, profession or exhibition not listed in Section 22 shall be set by the Mayor, subject to the approval of the ouncil at its next regular meeting thereafter. Schedule X License fee for railroads and railways is $10, plus issuance fee. Schedule Y License fees for all insurance companies are as follows: a. Fire and marine insurance four percent on each $ or major fraction thereof of such gross premiums, and no credit or deduction of any kind shall be allowed or made on account of the cost of reinsurance by such company in a company not authorized to do business in this state; b. ach insurance company, except fire and marine, shall pay a fee of $10.00 plus $1.00 on each $ and major fraction thereof of the gross premiums, less return premiums, received during the preceding year on policies issued during said year to citizens of the municipality. Schedule Z issuance fee. License fee for Z identified transportation businesses is $25, plus 16