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No. 415DV0038 Costa Mesa, CAR)  X -; ORDER TP  X: -X` hp x (#%'0*,.8135@8:compliance. The Denver Field Office was not persuaded by the petitioner's inability to pay  x claim. The petitioner now files the petition before us and seeks further reduction based on inability to pay.  X_- III. DISCUSSION ă  X1-  P4.x On review, the only issue before us is the petitioner's claim of inability to pay the  xLforfeiture. The petitioner states that the $7,500 forfeiture will be a financial burden and that we  xshould reconsider the issue. In determining a licensee's ability to pay, we have held that a  xlicensee's gross revenues are the best indicator of its ability to pay and a reasonable and useful  X - xxyardstick in determining a company's financial condition.  {ON- xԍIn the Matter of Operator Communications, Inc., DBA Oncor Communications Inc., 10 FCCRcd 5647, (1995),  {O-citing PJB Communications of Virginia, 7 FCCRcd 208889 (1992). The petitioner has provided tax returns  xfor three years (1992, 1993 and 1994) which show gross receipts of $8,323,643; $14,469,696;  xand $20,908,157 respectively. Consequently, we find that a $7,500 forfeiture is not excessive when compared to the petitioner's gross revenues over these years.  Xb-  !5.xWith respect to the $7,500 forfeiture, we also note that the Denver Field Office followed  XK- xthe forfeiture guidelines established in the Commission's Policy Statement, Standards for  X6- x[Assessing Forfeitures, (Policy Statement), Ġ8 FCC Rcd 6215 (1993). On July 12, 1994, the Court  X!- xof Appeals for the D.C. Circuit vacated the forfeiture guidelines. United States Telephone Assn.  X - xv. FCC, Ġ28 F.3d 1232 (D.C. Cir. 1994). On reconsideration, we have reassessed the forfeiture  x/amount pursuant to the statutory guidelines set forth in Section 503 of the Act, 47 U.S.C.   x503(b)(2)(D). In particular, Section 503(b) of the Act requires that the Commission "take into  xaccount the nature, circumstances, extent and gravity of the violation, and with respect to the  xviolator, the degree of culpability, any history of prior offenses, ability to pay, and other such  xmatters as justice may require." 47 U.S.C.  503(b)(2)(D). In determining the proper forfeiture  xamount under the statutory standard, we note that, on December 12, 1993, the Denver office  xzissued a Notice of Violation to Petitioner for violating Section 90.425(a) of the Commission's  xrules on November 16, 1993; this is the same section of the rules the petitioner violated in the  xKinstant case only two months before. Due to the petitioner's disregard for the Commission's rules  xand the seriousness of operating without an instrument of authorization, we find that a $7,500 forfeiture is still warranted.  X-0 IV. ORDERING CLAUSES ă  X!-  6.x IT IS ORDERED THAT , pursuant to Section 503(b) of the Act, 47 U.S.C. 503(b), and  X"-Section 1.106 of the Rules, 47 C.F.R. 1.106, that the Petition for Reconsideration is DENIED . "#$,N(N(ZZe""Ԍ X-  7.x IT IS FURTHER ORDERED that, Bear Communications, Inc., must pay the forfeiture  xKamount of seven thousand five hundred dollars ($7,500) within thirty (30) days of the release date  xof this Order, or file an Application for Review of this Order pursuant to 47 C.F.R.  1.115  xwithin 30 days of the release date of this Order. Payment may be made by check or money order  xypayable to the Federal Communications Commission. Payment may also be made by credit card  X- xwith the appropriate documentation.  yO- xZԍRequests for installment plans should be mailed to: Chief, Billings and Collections, Mail Stop 1110A2, 1919  xM Street, N.W., Washington, D.C., 20554. Payment of the forfeiture in installments may be considered as a separate  xKmatter in accordance with Section 1.1914 of the Commission's Rules. Contact Chief, Billings and Collections at (202) 4181995 for more information on payment by credit card.  Please place NAL/Acct. No. 415DV0038 on the remittance and mail it to: x` `  Federal Communications Commission x` `  Post Office Box 73482 x` `  Chicago, Illinois 606737482  xForfeiture penalties not paid within 30 days may be referred to the U. S. Attorney for recovery in a civil suit. 47 U.S.C. 504(a).  X -  18.x IT IS FURTHER ORDERED that a copy of this Order shall be sent certified mail, return receipt requested to Bear Communications, Inc. x  X4-x` `  hh FEDERAL COMMUNICATIONS COMMISSION x` `  hhBeverly G. Baker x` `  hhChief, Compliance and Information Bureau  ?<#x6X@`7/X@#