27 CFR § 478.42 - License fees.
Each applicant shall pay a fee for obtaining a firearms license or ammunition license, a separate fee being required for each business or collecting activity at each place of such business or activity, as follows:
(a) For a manufacturer:
(1) Of destructive devices, ammunition for destructive devices or armor piercing ammunition—$1,000 per year.
(2) Of firearms other than destructive devices—$50 per year.
(3) Of ammunition for firearms other than ammunition for destructive devices or armor piercing ammunition—$10 per year.
(b) For an importer:
(1) Of destructive devices, ammunition for destructive devices or armor piercing ammunition—$1,000 per year.
(2) Of firearms other than destructive devices or ammunition for firearms other than destructive devices or ammunition other than armor piercing ammunition—$50 per year.
(c) For a dealer:
(1) In destructive devices—$1,000 per year.
(2) Who is not a dealer in destructive devices—$200 for 3 years, except that the fee for renewal of a valid license shall be $90 for 3 years.
(d) For a collector of curios and relics—$10 per year.