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121.04   FEES.
The fee for a retail cigarette or tobacco permit shall be as follows:
(Code of Iowa, Sec. 453A.13 and 453A.47A)
 
FOR PERMITS GRANTED DURING:
FEE:
July, August, or September
$ 75.00
October, November, or December
$ 56.25
January, February, or March
$ 37.50
April, May, or June
$ 18.75