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 |