(1) The department shall collect from each cemetery company operating under the provisions of this chapter an annual license fee as follows:
(a) For a cemetery with less than $25,000 annual gross sales..........$250.
(b) For a cemetery with at least $25,000 but less than $100,000 annual gross sales..........$350.
(c) For a cemetery with annual gross sales of at least $100,000 but less than $250,000..........$600.
(d) For a cemetery with annual gross sales of at least $250,000 but less than $500,000..........$900.
(e) For a cemetery with annual gross sales of at least $500,000 but less than $750,000..........$1,350.
(f) For a cemetery with annual gross sales of at least $750,000 but less than $1 million..........$2,250.
(g) For a cemetery with annual gross sales of at least $1 million but less than $5 million..........$3,250.
(h) For a cemetery with annual gross sales of $5 million or more..........$4,900.
(2) An application for license renewal shall be submitted, along with the applicable license fee, on or before December 31 each year in the case of an existing cemetery company and before any sale of cemetery property in the case of a new cemetery company or a change of ownership or control pursuant to s. 497.264. If the renewal application and fee are not received by December 31, the department shall collect a penalty in the amount of $200 per month or fraction of a month for each month delinquent. For the purposes of this subsection, a renewal application and fee submitted by mail shall be considered timely submitted and received if postmarked by December 31 of the applicable year.
History.—s. 17, ch. 59-363; s. 3, ch. 63-324; s. 1, ch. 65-288; ss. 12, 35, ch. 69-106; s. 3, ch. 76-168; s. 1, ch. 77-457; s. 4, ch. 78-369; ss. 25, 39, 40, ch. 80-238; ss. 2, 3, ch. 81-318; s. 6, ch. 85-202; s. 1, ch. 88-227; s. 1, ch. 89-8; ss. 62, 122, ch. 93-399; s. 6, ch. 2000-195; s. 47, ch. 2004-301.
Note.—Former s. 559.46, s. 559.345; s. 497.009; s. 497.213.