Section 40-8-80 - License fees(A) The following fees must be assessed, collected, and adjusted on behalf of the board by the Department of Labor, Licensing and Regulation in accordance with this chapter and the provisions of Section 40-1-50(D): (1) a license fee of eight hundred fifty dollars, annually;(2) an application fee of two hundred fifty dollars.(B) Notwithstanding subsection (A), the fees for a cemetery in existence on the effective date of this chapter, which consists of ten acres or less of land are as follows: (1) a license fee of four hundred dollars, annually;(2) an application fee of two hundred fifty dollars.(C) The license period is from January first through December thirty-first.(D) Failure to renew a license by the December thirty-first renewal date renders the license invalid. The license may be reinstated upon receipt of an application postmarked not later than January thirty-first. Delinquent renewal requests not postmarked on or before January thirty-first require that a new application be submitted under the guidelines in effect for the current period.(E) All fees are nonrefundable.2002 Act No. 322, Section 10A.