Every person, firm or corporation engaged in the business of applying flammable finishes, including floor finishes, that requires a permit from the Fire Department; or using or operating an industrial baking and drying oven that requires a permit from the Fire Department, shall pay an annual license fee of $359.
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.