Section 71-C. License fees

(1)  Wholesale. The biennial license fee for
  each plant which engages in the manufacture of frozen desserts for  sale
  at wholesale, shall be determined on the basis of the biennial volume of
  frozen  desserts  manufactured  as  shown  in  the  application  of  the
  manufacturer in accordance with the following schedule:
 
     Not to exceed 200,000 gallons                  $ 50.00
     Over 200,000 but not over 400,000 gallons       100.00
     Over 400,000 but not over 1,000,000 gallons     200.00
     Over 1,000,000 gallons                          300.00
 
    In  the  event  that  an  audit  of  the  records  of  any   wholesale
  manufacturer  of frozen desserts discloses a greater or lesser volume of
  frozen desserts manufactured  than  was  shown  in  such  manufacturer's
  application for license, the license fee paid by such manufacturer shall
  be adjusted accordingly.
    (2)  Handlers.  The  biennial  license  fee  for a person other than a
  manufacturer who in the regular course  of  business  sells,  offers  or
  exposes  for  sale,  or  who  has  or  possesses for sale, other than at
  retail, any frozen dessert shall be twenty dollars.
    (3) All fees as provided herein shall be tendered to the  commissioner
  with  the application and upon issuance of the license shall be remitted
  by the commissioner to the state treasury.