The biennial license taxes on licenses granted under Title 61, in addition to all other license taxes, are as follows:

1. (1) manufacturer's license: fifty thousand dollars;
2. (2) wholesaler's license: twenty thousand dollars; and

3. (3) retail dealer's license one thousand and two hundred dollars.

   Each applicant shall pay a filing fee of one hundred dollars which must accompany the initial application for each location and is not refundable.

   A person who applies for a license after the first day of a license period shall pay license fees in accordance with the schedule provided in Section 61-6-1810(C).