Any person or business operating any aviation field, flying field or airport of any nature or any heliport.
- Heliport Class 1 - gross weight of largest helicopter up to 6,000 pounds
- Heliport Class 2 - gross weight of largest helicopter between 6,000 and 12,500 pounds
- Heliport Class 3 - gross weight of largest helicopter 12,500 to 20,000 pounds
Non-profit organizations, hospitals and government agencies are fee exempt.