| (a) Group I | Combined annual gross receipts up to three hundred thousand dollars. |
| (b) Group II | Combined annual gross receipts up to one million dollars. |
| (c) Group III | Combined annual gross receipts up to three million dollars. |
| (d) Group IV | Combined annual gross receipts up to five million dollars. |
| (e) Group V | Combined annual gross receipts over five million dollars. |