Every person, firm or corporation engaged in the business of storing, using or transporting flammable or combustible liquids, including flammable or combustible liquid fuel oil, that requires a permit from the Fire Department, unless such person shall have secured a license under Sections 90 or 93 of this Article, shall pay an annual license fee of $359 per year.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.