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

(Formerly §40-12-180; Acts 1991, No. 91-598, p. 1101, §1; transferred to this section by Act 99-526, p. 1152, §1.)