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:
(b) For an importer:
(c) For a dealer:
(1) In destructive devices - $1,000 per year.
(d) For a collector of curios and relics - $10 per year.