(a) The tax payable by an affiliated finance company shall be in accordance with the following table:
| If the capital base is: The annual license fee shall be: | |
| $0 to $99,999,999.99 | $10,000 |
| $100,000,000 to $224,999,999.99 | $15,000 |
| $225,000,000 to $749,999,999.99 | $25,000 |
| Over $750,000,000 | $50,000 |
(b) The “capital base” of an affiliated finance company shall consist of its capital, surplus and retained earnings, or equivalent accounting terms, as set forth in the company's certified financial statements.