(1) The applicant shall pay the following license and permit fees to the department of revenue annually in advance:

(a) For each resident and nonresident manufacturer's license, the fee shall be:

(I) For each brewery, three hundred dollars;

(II) For each winery, three hundred dollars;

(III) For each distillery or rectifier:

(A) On or after August 10, 2016, and before August 10, 2017, six hundred seventy-five dollars; and

(B) On or after August 10, 2017, three hundred dollars;

(IV) For each limited winery, seventy dollars;

(b) For each importer's license, three hundred dollars;

(c) For each wholesaler's liquor license:

(I) On or after August 10, 2016, and before August 10, 2017, eight hundred dollars; and

(II) On or after August 10, 2017, five hundred fifty dollars;

(d) For each wholesaler's beer license, five hundred fifty dollars;

(e) For each retail liquor store license, one hundred dollars;

(f) For each liquor-licensed drugstore license, one hundred dollars;

(g) For each beer and wine license, seventy-five dollars;

(h) For each hotel and restaurant license, seventy-five dollars;

(i) For each resort-complex-related facility permit, seventy-five dollars per related facility, as defined in section 44-3-413 (2)(e);

(j) For each related facility permit, seventy-five dollars per related facility, as defined in section 44-3-413 (3)(f);

(k) For each tavern license, seventy-five dollars;

(l) For each optional premises license, seventy-five dollars;

(m) For each retail gaming tavern license, seventy-five dollars;

(n) For each brew pub, distillery pub, or vintner's restaurant license, three hundred twenty-five dollars;

(o) For each club license, seventy-five dollars;

(p) For each arts license, seventy-five dollars;

(q) For each racetrack license, seventy-five dollars;

(r) For each public transportation system license, seventy-five dollars for each dining, club, or parlor car; plane; bus; or other vehicle in which such liquor is sold. No additional license fee shall be required by any municipality, city and county, or county for the sale of such liquor in dining, club, or parlor cars; planes; buses; or other conveyances.

(s) For each bed and breakfast permit, fifty dollars;

(t) For each art gallery permit, fifty dollars;

(u) For each wine packaging permit, two hundred dollars;

(v) For each lodging and entertainment license, seventy-five dollars;

(w) For each manager's permit, one hundred dollars.

(2) Notwithstanding the amount specified for any fee in subsection (1) of this section, the executive director of the department of revenue by rule, or as otherwise provided by law, may reduce the amount of one or more of the fees if necessary pursuant to section 24-75-402 (3) to reduce the uncommitted reserves of the fund to which all or any portion of one or more of the fees is credited. After the uncommitted reserves of the fund are sufficiently reduced, the executive director, by rule or as otherwise provided by law, may increase the amount of one or more of the fees as provided in section 24-75-402 (4).

(3) (a) The state licensing authority shall establish fees for processing the following types of applications, notices, or reports required to be submitted to the state licensing authority:

(I) Applications for new liquor licenses pursuant to section 44-3-304 and rules adopted pursuant to that section;

(II) Applications to change location pursuant to section 44-3-301 (9) and rules adopted pursuant to that section;

(III) Applications for transfer of ownership pursuant to section 44-3-303 (1)(c) and rules adopted pursuant to that section;

(IV) Applications for modification of licensed premises pursuant to section 44-3-301 and rules adopted pursuant to that section;

(V) Applications for alternating use of premises pursuant to section 44-3-402 (3), 44-3-403 (2)(a), 44-3-417 (1)(b), or 44-4-104 (1)(a), and rules adopted pursuant to those sections;

(VI) Applications for branch warehouse permits pursuant to section 44-3-407 and rules adopted pursuant to that section;

(VII) Applications for approval of a contract to sell alcohol beverages pursuant to section 44-3-413 (4)(c);

(VIII) Applications for warehouse storage permits pursuant to section 44-3-202 and rules adopted pursuant to that section;

(IX) Applications for duplicate licenses;

(X) Applications for wine shipment permits pursuant to section 44-3-104;

(XI) Sole source registrations or new product registrations pursuant to section 44-3-901 (4)(b);

(XII) Hotel and restaurant optional premises registrations;

(XIII) Expired license renewal and reissuance applications pursuant to section 44-3-302;

(XIV) Notice of change of name or trade name pursuant to section 44-3-301 and rules adopted pursuant to that section;

(XV) Applications for wine packing permits pursuant to section 44-3-425;

(XVI) Applications for transfer of ownership, change of location, and license merger and conversion pursuant to section 44-3-410 (1)(b);

(XVII) Applications for manager's permits pursuant to section 44-3-427.

(b) The amounts of such fees, when added to the other fees transferred to the liquor enforcement division and state licensing authority cash fund pursuant to sections 44-4-105, 44-3-502 (1), and 44-5-104 shall reflect the direct and indirect costs of the liquor enforcement division and the state licensing authority in the administration and enforcement of this article 3 and articles 4 and 5 of this title 44.

(c) The state licensing authority may charge corporate applicants and limited liability companies licensed under this article 3 and article 4 of this title 44 a fee for the cost of each fingerprint analysis and background investigation undertaken to qualify new officers, directors, stockholders, members, or managers pursuant to the requirements of section 44-3-307 (1); however, the state licensing authority shall not collect such a fee if the applicant has already undergone a background investigation by and paid a fee to a local licensing authority.

(d) At least annually, the amounts of the fees shall be reviewed and, if necessary, adjusted to reflect the direct and indirect costs of the liquor enforcement division and the state licensing authority.

(4) Except as provided in subsection (5) of this section, the state licensing authority shall establish a basic fee which shall be paid at the time of service of any subpoena upon the state licensing authority or upon any employee of the division, plus a fee for meals and a fee for mileage at the rate prescribed for state officers and employees in section 24-9-104 for each mile actually and necessarily traveled in going to and returning from the place named in the subpoena. If the person named in the subpoena is required to attend the place named in the subpoena for more than one day, there shall be paid, in advance, a sum to be established by the state licensing authority for each day of attendance to cover the expenses of the person named in the subpoena.

(5) The subpoena fee established pursuant to subsection (4) of this section shall not be applicable to any state or local governmental agency.