(a) Not later than February 28 of each year, the holder of a general wholesale license or a limited wholesale brewed beverage and wine license shall pay the annual fee for the license for the preceding calendar year and file with the board an affidavit showing the

1. (1) total value of business transacted under the license by the wholesale business, including the excise tax imposed by AS 43.60.010, during the preceding calendar year; and
2. (2) location of the licensed premises at which the business was transacted.