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.