retail license must be obtained by every person who engages in the business of selling tangible property to others for the consumption or use by the purchaser, and not for resale. The annual fee for a retail license shall be based on the annual gross revenue of each retail location operated by an applicant as follows:

From $ 1.00 to $ 250,000.00 $ 100.00

$ 250,001.00 to $ 500,000.00 $ 200.00

$ 500,001.00 to $1,000,000.00 $ 400.00

$1,000,001.00 to $2,000,000.00 $ 800.00

Exceeding $2,000,000.00 $1,000.00

SOURCE: GC § 16105. Amended by P.L. 29-002:V:I:25 (May 18, 2007); P.L.
29-019:VI:45 (Sept. 29, 2007).