Section 178:26 - Additional FeesI. In addition to the annual license fees provided in this chapter, a fee of $.30 for each gallon of beverage sold or transferred for retail sale or to the public shall be required for licenses issued to wholesale distributors, beverage manufacturers, brew pubs, and nano breweries; provided, however, that if beverage container mandatory deposit legislation is enacted, such fee shall be $.18 per gallon as of the effective date of such legislation. A fee of 5 percent of the wholesale price per case of any specialty beverage sold or transferred for retail sale or to the public shall be required for licenses issued to wholesale distributors or beverage manufacturers. For failure to pay any part of the fees provided or under this section when due, 10 percent of such fees shall be added and collected by the commission from the licensee.III. Each wholesale distributor, beverage manufacturer, brew pub, or nano brewery shall on or before the fifteenth day of each month pay the license fees as provided by paragraph I covering sales or transfers made during the preceding calendar month.Amended by 2023, 202:8, eff. 1/1/2024.Amended by 2023, 86:4, eff. 8/19/2023.Amended by 2020 , 37: 135, eff. 7/29/2020. 2003, 231 : 13 . 2006, 54 : 1 , eff. April 24, 2006. 2020, 37 : 135 , eff. July 29, 2020.