I. ""Annual payroll'' shall be the total amount of taxable wages under this chapter paid for employment during a calendar year.    II. ""Average annual payroll'' shall be the average of the employer's actually existing annual payrolls for the 3 immediately preceding consecutive calendar years prior to January 1 of the year in which the computation applies.
   I. ""Annual payroll'' shall be the total amount of taxable wages under this chapter paid for employment during a calendar year.    II. ""Average annual payroll'' shall be the average of the employer's actually existing annual payrolls for the 3 immediately preceding consecutive calendar years prior to January 1 of the year in which the computation applies.
   I. ""Annual payroll'' shall be the total amount of taxable wages under this chapter paid for employment during a calendar year.    II. ""Average annual payroll'' shall be the average of the employer's actually existing annual payrolls for the 3 immediately preceding consecutive calendar years prior to January 1 of the year in which the computation applies.