2019

The Commissioner shall collect from every cemetery company operating under the provisions of this chapter, an annual license fee based on receipts from the sale of cemetery spaces during the preceding twelve month fiscal period. On receipts under $25,000 the fee shall be $50 per annum; at least $25,000 but under $100,000 the fee shall be $100 per annum; $100,000 and over the fee shall be $150 per annum. Applications for such license must be submitted on or before December 31 each and every 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 as indicated in section 2009.