Every person licensed and doing business exclusively as a real estate broker with
respect to the purchase and/or sale of any real estate shall be subject in calendar
years 1993 and 1994 to an annual license tax of One Cent for each One Hundred Dollars
of gross receipts in each of those years. In calendar year 1995, every such real estate
broker shall pay an annual license tax of Ten Cents for each One Hundred Dollars of
gross receipts. In calendar year 1996 and thereafter, every such real estate broker
shall pay an annual license tax of Thirty-one Cents for each One Hundred Dollars of
gross receipts. (40-96-4.)