The annual license fee for a food service establishment or a lodging establishment shall be as follows: (1) Food service establishment with no seating, ninety dollars; (2) Food service establishment with one to fifty seats, inclusive, one hundred twenty dollars; (3) Food service establishment with fifty-one to one hundred seats, inclusive, one hundred eighty dollars; (4) Food service establishment with one hundred one or more seats, two hundred twenty-five dollars; (5) Vacation home establishment, forty-five dollars; (6) Specialty resort, forty-five dollars; and (7) Hotel, two dollars and twenty-five cents per unit, with a minimum of forty-five dollars.
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