(a) A permit required by this chapter expires on the last day of February of each year, except the retailer’s permit required by § 155.041 expires on the last day of May of each even-numbered year.
(b) An application for a permit required by this chapter must be accompanied by a fee of:
(1) $300 for a bonded agent’s permit;
(1-a) $300 for an interstate warehouse’s permit;
(2) $300 for a distributor’s permit;
(3) $200 for a wholesaler’s permit;
(4) $15 for each permit for a vehicle if the applicant is also applying for a permit as a bonded agent, distributor, or wholesaler or has received a current permit from the comptroller under Sections 155.041 and 155.048; and
(5) $180 for a retailer’s permit.

(c) A fee is not required for an export warehouse permit.
(d) For a new or renewal permit required by § 155.041, the comptroller shall prorate the fee according to the number of months remaining during the calendar year that the permit is to be in effect.
(e) A person who does not obtain a permit each year in a timely manner must pay a late fee of $50 in addition to the application fee for the permit.
(f) If at the date of issuance a permit will expire within three months, the comptroller may collect the prorated permit fee or the fee for a current year and, with the consent of the permit holder, may collect the fee for the next permit year and issue a permit or permits for both periods, as applicable.
(g) A person issued a permit for a place of business that permanently closes before the permit expiration date is not entitled to a refund of the permit fee.