N.Y. AGM Law § 71-C

§ 71-c. License fees. (1) Wholesale. The biennial license fee for\neach plant which engages in the manufacture of frozen desserts for sale\nat wholesale, shall be determined on the basis of the biennial volume of\nfrozen desserts manufactured as shown in the application of the\nmanufacturer in accordance with the following schedule:\n Not to exceed 200,000 gallons $ 50.00\n Over 200,000 but not over 400,000 gallons 100.00\n Over 400,000 but not over 1,000,000 gallons 200.00\n Over 1,000,000 gallons 300.00\n In the event that an audit of the records of any wholesale\nmanufacturer of frozen desserts discloses a greater or lesser volume of\nfrozen desserts manufactured than was shown in such manufacturer's\napplication for license, the license fee paid by such manufacturer shall\nbe adjusted accordingly.\n (2) Handlers. The biennial license fee for a person other than a\nmanufacturer who in the regular course of business sells, offers or\nexposes for sale, or who has or possesses for sale, other than at\nretail, any frozen dessert shall be twenty dollars.\n (3) All fees as provided herein shall be tendered to the commissioner\nwith the application and upon issuance of the license shall be remitted\nby the commissioner to the state treasury.\n