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(a) Except as otherwise provided in this title, each license issued pursuant to this title shall be effective for a license year expiring on the thirty-first day of December following the date of its issuance. The license fee prescribed therefor shall be the license fee due and payable therefor, and shall be paid at the time of issuance or renewal of the license. In addition to payment of the minimum fee required in section 11 of this title for a distiller’s license, a distiller shall pay at the time of issuance or renewal an amount computed according to his anticipated production for the year for which the license is issued, and adjustment shall be made at the close of each year to the end that the license fee shall conform with the schedule provided in such section for such license.
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(b) When application for the necessary license under this title is made after June thirtieth in any year by any person commencing, after such date, a new business that is required to be licensed under this title, the license fee for the remainder of such year shall be one-half of the fee prescribed in this title.
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(c) License fees under this title shall be paid to the Commissioner of the Department of Licensing and Consumer Affairs, and shall be covered into the Treasury of the Government of the United States Virgin Islands.