Each person engaged in the business of purchasing and receiving or collecting waste grease and animal by-products for rendering or recycling, from businesses, schools, and institutions located in various cities of the state, shall pay the following annual license tax in cities of:
| over 100,000 population | $50.00 |
| 25,000 to 100,000 population | 25.00 |
| 12,000 to 25,000 population | 20.00 |
| 6,000 to 12,000 population | 15.00 |
| 2,000 to 6,000 population | 10.00 |
| 0 to 2,000 population | 5.00 |