(2) Handlers. The biennial license fee for a person other than a
manufacturer who in the regular course of business sells, offers or
exposes for sale, or who has or possesses for sale, other than at
retail, any frozen dessert shall be twenty dollars.
(3) All fees as provided herein shall be tendered to the commissioner
with the application and upon issuance of the license shall be remitted
by the commissioner to the state treasury.