4-2-4 FEES.
   The fee for a retail cigarette or tobacco permit shall be as follows:
(Code of Iowa, Secs. 453A.13 and 453A.47A)
 
For Permits Granted During
Fee
July, August, or September
$100.00 (the annual fee)
October, November, or December
3/4 of the annual fee
January, February, or March
1/2 of the annual fee
April, May, or June
1/4 of the annual fee