North Carolina State Government Fee Report Fiscal Year

North Carolina State Government Fee Report Fiscal Year 2005-06 Compiled by Office of State Budget and Management, Office of the Governor February, 2007

Table of Contents Page Introduction v Summary Tables ix Comparison Tables, 2005-06, 2003-04, 2002-03, 2001-02, and 2000-01 xxv North Carolina State Government Fee Report, Fiscal Year 2005-06 1 Community Colleges 3 Department of 5 Department of Agriculture and Consumer Services 10 Department of Commerce 35 Department of Correction 46 Department of Crime Control and Public Safety 47 Department of Cultural Resources 49 Department of Environment and Natural Resources 52 Department of Health and Human Services 80 Department of Insurance 104 Department of Justice 116 Department of Labor 121 Department of Revenue 128 Department of Secretary of State 129 Department of State Treasurer 138 Department of Transportation 139 Judicial Branch 145 NC Education Lottery Commission 147 North Carolina Occupational Licensing Boards 148 Office of Administrative Hearings 214 Office of the Governor 215 Office of the State Controller 217 Public Education 219 State Board of Elections 230 iii

Table of Contents Continued Page The University of North Carolina 231 UNC Chapel Hill 231 North Carolina State University 263 UNC Greensboro 293 UNC Charlotte 299 UNC Asheville 308 UNC Wilmington 318 East Carolina University 337 North Carolina Agricultural and Technical State University 347 Western Carolina University 356 Appalachian State University 364 UNC Pembroke 387 Winston-Salem State University 392 Elizabeth City State University 397 Fayetteville State University 403 North Carolina Central University 413 North Carolina School of the Arts 418 North Carolina School of Science and Mathematics 422 Comments Regarding Fees 423 iv

Introduction N.C. G.S. 143-11 (b) (3) mandates that state agencies, boards, and commissions submit a complete report of all funds received during the fiscal year for the use of a property, the provision of a service, or the exercise of a regulated privilege. Data reported by agencies for these types of funds during fiscal year 2005-06 are listed by agency, budget code, fund code, and revenue account code as reported in the North Carolina Accounting System (NCAS). Data for boards that do not report to NCAS are assigned a comparable accounting code beginning with the characters XX. Information is reported as received from the agency; for some fees, the information is incomplete. In many cases, the fees are subdivided into parts, or sub fees, to clarify the differing rates within the fee. Titles for the sub fees were supplied by the agencies for purposes of this report and are not reflected in NCAS. The following definitions apply for fees and sub fees collected during fiscal year 2005-06. Fee - Funds received during the fiscal year for the use of a property, the provision of a service, or the exercise of a regulated privilege. Not all fees that might fall under this definition have been included in this survey; North Carolina Accounting System (NCAS) account codes 4341#####, 4342#####, 434320###, 434321###, 434330###, 434390###, 434500###, and 434600### have been excluded. The account code 434195### is included in 2005-06 (as well as in 2002-03 and 2003-04); it applies only to universities and colleges. Sub Fee - A breakout of a fee in order to list a particular rate instead of a range of values and/or in order to give more specific information about particular fees within the main fee reported. Fee Title - The title and/or the description of the fee or sub fee being charged. Fee ID - A sequential numbering of fees, which uniquely identifies them within the fee database. Fee Rate - A statement of the amount of fees per unit in effect on the last day of the fiscal year. Date of Last Change in Fee Amount - The date of the last change in the fee rate or sub fee rate, prior to July 1, 2006. Frequency of Collection - The frequency of collection of the fee or sub fee during the fiscal year. Available options are daily, weekly, monthly, quarterly, semi-annually, yearly, per occurrence, and other. v

Number of Collections - The total number of collections for the referenced fee or sub fee during the fiscal year. Amount Collected - The total dollar amount of revenues collected for the referenced fee or sub fee during the fiscal year. Statutory Authority - The citation from the North Carolina General Statutes that authorizes the collection of the fee or sub fee. Administrative Authority - The citation from the North Carolina Administrative Code that authorizes the collection of the referenced fee or sub fee. Fee Type A broad category of accounts designated by NCAS. The specific NCAS account codes used for purposes of this report are shown in the following table. Fee Type NCAS Range Business License Fees 435100 Non-Business Permit/License Fees 435200-435261 Certification Fees 435300 Inspection/Examination Fees 435400-435460 Fines, Penalties, and Assessment Fees 435500 Registration Fees 435600 General Admission Fees 435700 Tuition and Fees 435800-435850 Other Licenses, Fees, and Permits 435900 Sale of Goods or Publications 434310 Rentals 434410-434430 University/Community College Auxiliary Sales 434195 vi

When comparing data for 2002-03 or later with data prior to 2002-03, it is important to note that the account code 434195 University/Community College Auxiliary Sales was added as a result of GASB Statement 34/35 in the fiscal year ending June 30, 2002. Prior to usage of the code, universities and community colleges reported the fees in account code 435800. Totals for account code 434195 for the years 2001-02 through 2005-06 are as follows for the institutions listed below. For the 2000-01 and 2001-02 fee reports, these types of receipts were reported in other accounts or omitted from the report. There was no fee report for 2004-05. University/Community College Auxiliary Sales (434195) 2001-02 Amount 2002-03 Amount 2003-04 Amount 2005-06 Amount Appalachian State University $71,224,815.52 $73,715,352.98 $80,351,127.03 East Carolina University $2,598,019.71 Elizabeth City State University $3,794,782.04 $2,157,483.24 $95,646.00 $107,376.00 Fayetteville State University $264,779.94 North Carolina Agricultural and Technical State University $10,683,271.34 North Carolina Central University $17,522,754.29 $17,741,746.90 North Carolina School of Science and Mathematics North Carolina School of the Arts $5,068,374.01 $5,598,097.26 $4,816,905.16 $5,241,740.18 North Carolina State University $54,996,790.52 $54,269,892.94 $65,642,757.85 University of North Carolina at Asheville $8,231,352.43 $9,765,905.47 $10,311,229.68 University of North Carolina at Chapel Hill(*) $313,728,635.30 $324,603,806.04 $352,014,614.35 University of North Carolina at Charlotte $14,844.76 $36,335,834.42 $36,448,434.21 $44,627,662.07 University of North Carolina at Greensboro $34,588,621.79 $29,651,458.02 $32,946,245.58 University of North Carolina at Pembroke $578,791.06 $9,628,277.60 $10,869,905.75 $13,542,836.21 University of North Carolina at Wilmington $36,236,009.30 $31,636,209.34 $23,146,300.76 $23,663,941.40 Western Carolina University $20,594,976.16 $22,473,759.62 $29,819,815.93 Winston-Salem State University $9,731,771.89 $8,601,724.46 $13,701,563.31 Total (*) $45,692,801.17 $609,136,136.81 $615,981,845.70 $692,575,456.14 (*) includes correction to data published in 2002-03 Fee Report vii

The following agencies did not report fee amounts for 2005-06 or failed to report the number of collections for any of their fees. Agency Did not report fee amount for any fee Did not report number of collections for any fee DHHS - Division of Facility Services X Occupational Licensing Boards NC Board of Osteopathic Examination and Registration X X viii

Summary Tables Table 1. Total Amounts for All Fee Types, 2005-06 Fee Type Amount Business License Fees $183,303,987.12 Non-Business Permit/License Fees $234,755,489.32 Certification Fees $43,662,116.66 Inspection/Examination Fees $57,628,665.00 Fines, Penalties, and Assessment Fees $477,979,242.61 Registration Fees $6,675,732.93 General Admission Fees $24,612,343.89 Tuition and Fees $1,166,067,884.89 Other Licenses, Fees, and Permits $537,238,854.10 Sale of Goods or Publications $5,519,726.24 Rentals $191,856,558.07 University/Community College Auxiliary Sales $692,575,456.14 Total $3,621,876,056.97 ix

Table 2. Total Amounts for All Departments by Fee Type, 2005-06 Fee Type Department Amount Business License Fees Community Colleges $83,400.00 Department of Agriculture and Consumer Services $2,924,770.00 Department of Commerce $16,984,981.37 Department of Crime Control and Public Safety $46,590.00 Department of Environment and Natural Resources $37,109,769.61 Department of Health and Human Services $5,604,031.15 Department of Insurance $24,571,826.00 Department of Justice $1,232,364.95 Department of Labor $470.23 Department of Secretary of State $18,698,229.30 Department of Transportation $67,285,474.50 North Carolina Occupational Licensing Boards $8,762,080.01 Type Total $183,303,987.12 Non-Business Permit/License Fees Department of $3,262,530.25 Department of Crime Control and Public Safety $25,700.00 Department of Environment and Natural Resources $24,316,994.17 Department of Health and Human Services $2,511,139.82 Department of Justice $1,005,077.00 Department of Transportation $200,890,869.13 Judicial Branch $2,043,225.88 North Carolina Occupational Licensing Boards $4,800.00 Public Education $360,393.07 State Board of Elections $334,760.00 Type Total $234,755,489.32 x

Table 2, continued. Total Amounts for All Departments by Fee Type, 2005-06 Fee Type Department Amount Certification Fees Department of Agriculture and Consumer Services $71,012.83 Department of Commerce $228,780.00 Department of Environment and Natural Resources $1,277,180.36 Department of Health and Human Services $144,320.08 Department of Insurance $4,096,496.77 Department of Justice $10,975.00 Department of Revenue $453,426.17 Department of Secretary of State $12,923.70 Judicial Branch $188,220.00 North Carolina Occupational Licensing Boards $35,621,035.75 Public Education $1,557,746.00 Type Total $43,662,116.66 Inspection/Examination Fees Department of Agriculture and Consumer Services $5,610,479.50 Department of Commerce $7,026,812.30 Department of Environment and Natural Resources $5,845,895.00 Department of Health and Human Services $1,556,383.35 Department of Insurance $2,857,279.04 Department of Labor $4,762,252.61 Department of Transportation $29,903,163.20 North Carolina Occupational Licensing Boards $66,400.00 Type Total $57,628,665.00 xi

Table 2, continued. Total Amounts for All Departments by Fee Type, 2005-06 Fee Type Department Amount Fines, Penalties, and Assessment Fees Department of Agriculture and Consumer Services $2,923,605.28 Department of Commerce $27,274,593.31 Department of Crime Control and Public Safety $2,474,218.23 Department of Cultural Resources $649.00 Department of Environment and Natural Resources $51,211,783.18 Department of Health and Human Services $2,441,259.18 Department of Insurance $27,657,304.79 Department of Justice $8,442,807.41 Department of Labor $2,330,676.19 Department of Secretary of State $103,820.00 Department of State Treasurer $4,792,887.29 Department of Transportation $40,720,289.30 Judicial Branch $184,541,752.19 North Carolina Occupational Licensing Boards $328,262.68 Office of the Governor $53,022,305.52 Office of the State Controller $68,271,404.49 Public Education $154,141.22 State Board of Elections $11,095.47 The University of North Carolina $1,276,387.88 Type Total $477,979,242.61 xii

Table 2, continued. Total Amounts for All Departments by Fee Type, 2005-06 Fee Type Department Amount Registration Fees Community Colleges $94,751.25 Department of $484,019.30 Department of Commerce $337,829.79 Department of Cultural Resources $38,905.00 Department of Environment and Natural Resources $125,906.77 Department of Health and Human Services $146,537.50 Department of Insurance $19,300.00 Department of Justice $24,490.00 Department of Labor $33,842.70 Department of Secretary of State $5,314.61 Judicial Branch $20,625.00 North Carolina Occupational Licensing Boards $36,577.50 Office of the Governor $76,940.00 Office of the State Controller $37,850.00 Public Education $2,254,673.15 State Board of Elections $74,410.00 The University of North Carolina $2,863,760.36 Type Total $6,675,732.93 xiii

Table 2, continued. Total Amounts for All Departments by Fee Type, 2005-06 Fee Type Department Amount General Admission Fees Department of Agriculture and Consumer Services $11,213,964.38 Department of Cultural Resources $2,344,198.48 Department of Environment and Natural Resources $8,873,539.05 Department of Transportation $2,180,641.98 Type Total $24,612,343.89 Tuition and Fees Community Colleges $163,746,835.64 Department of $173,182.00 Department of Agriculture and Consumer Services $13,825.00 Department of Health and Human Services $196,405.55 Department of Justice $67,035.00 North Carolina Occupational Licensing Boards $1,060,920.60 The University of North Carolina $1,000,809,681.10 Type Total $1,166,067,884.89 Other Licenses, Fees, and Permits Community Colleges $122,036.18 Department of $38,130.60 Department of Agriculture and Consumer Services $106,331.60 Department of Commerce $5,226,270.71 Department of Correction $22,025.00 Department of Crime Control and Public Safety $45,024.87 Department of Cultural Resources $86,476.80 Department of Environment and Natural Resources $9,451,878.25 Department of Health and Human Services $113,794,731.38 Department of Insurance $135,955.00 Department of Justice $2,678,129.00 Department of Labor $109,891.00 xiv

Fee Type Department Amount Department of Secretary of State $37,818,111.26 Department of State Treasurer $698.61 Department of Transportation $359,162,718.26 Judicial Branch $41,155.00 NC Education Lottery Commission $1,099,119.11 North Carolina Occupational Licensing Boards $940,784.12 Office of the Governor $6,700.00 Office of the State Controller $6,119,584.37 Public Education $45,475.00 The University of North Carolina $187,627.98 Type Total $537,238,854.10 xv

Table 2, continued. Total Amounts for All Departments by Fee Type, 2005-06 Fee Type Department Amount Sale of Goods or Publications Department of $64,783.00 Department of Agriculture and Consumer Services $2,915.00 Department of Commerce $3,711.78 Department of Cultural Resources $844,265.38 Department of Environment and Natural Resources $767,191.81 Department of Health and Human Services $130,770.51 Department of Insurance $328,579.01 Department of Justice $658,598.31 Department of Labor $110,696.04 Department of Secretary of State $7,066.59 Department of Transportation $516,528.35 Judicial Branch $658,938.21 North Carolina Occupational Licensing Boards $1,077,113.16 Office of Administrative Hearings $29,998.57 Office of the Governor $169.00 Public Education $316,471.85 State Board of Elections $780.00 The University of North Carolina $1,149.67 Type Total $5,519,726.24 xvi

Table 2, continued. Total Amounts for All Departments by Fee Type, 2005-06 Fee Type Department Amount Rentals Department of $3,519,268.22 Department of Agriculture and Consumer Services $6,436,678.96 Department of Commerce $317,933.04 Department of Cultural Resources $56,112.90 Department of Environment and Natural Resources $3,938,483.42 Department of Health and Human Services $230,203.52 Department of State Treasurer $1,500.00 Department of Transportation $155,025,515.86 North Carolina Occupational Licensing Boards $27,600.00 Office of the State Controller $7,016,166.40 Public Education $1,516,887.91 The University of North Carolina $13,770,207.84 Type Total $191,856,558.07 University/Community College Auxiliary The University of North Carolina $692,575,456.14 Sales Type Total $692,575,456.14 State Total $3,621,876,056.97 xvii

Table 3. Total Amounts for All Fee Types within Each Department, 2005-06 Department Fee Type Amount Community Colleges Business License Fees $83,400.00 Registration Fees $94,751.25 Tuition and Fees $163,746,835.64 Other Licenses, Fees, and Permits $122,036.18 Department Total $164,047,023.07 Department of Non-Business Permit/License Fees $3,262,530.25 Registration Fees $484,019.30 Tuition and Fees $173,182.00 Other Licenses, Fees, and Permits $38,130.60 Sale of Goods or Publications $64,783.00 Rentals $3,519,268.22 Department Total $7,541,913.37 Department of Agriculture and Consumer Services Business License Fees $2,924,770.00 Certification Fees $71,012.83 Inspection/Examination Fees $5,610,479.50 Fines, Penalties, and Assessment Fees $2,923,605.28 General Admission Fees $11,213,964.38 Tuition and Fees $13,825.00 Other Licenses, Fees, and Permits $106,331.60 Sale of Goods or Publications $2,915.00 Rentals $6,436,678.96 Department Total $29,303,582.55 xviii

Table 3, continued. Total Amounts for All Fee Types within Each Department, 2005-06 Department Fee Type Amount Department of Commerce Business License Fees $16,984,981.37 Certification Fees $228,780.00 Inspection/Examination Fees $7,026,812.30 Fines, Penalties, and Assessment Fees $27,274,593.31 Registration Fees $337,829.79 Other Licenses, Fees, and Permits $5,226,270.71 Sale of Goods or Publications $3,711.78 Rentals $317,933.04 Department Total $57,400,912.30 Department of Correction Other Licenses, Fees, and Permits $22,025.00 Department Total $22,025.00 Department of Crime Control and Public Safety Business License Fees $46,590.00 Non-Business Permit/License Fees $25,700.00 Fines, Penalties, and Assessment Fees $2,474,218.23 Other Licenses, Fees, and Permits $45,024.87 Department Total $2,591,533.10 Department of Cultural Resources Fines, Penalties, and Assessment Fees $649.00 Registration Fees $38,905.00 General Admission Fees $2,344,198.48 Other Licenses, Fees, and Permits $86,476.80 Sale of Goods or Publications $844,265.38 Rentals $56,112.90 Department Total $3,370,607.56 xix

Table 3, continued. Total Amounts for All Fee Types within Each Department, 2005-06 Department Fee Type Amount Department of Environment and Natural Resources Business License Fees $37,109,769.61 Non-Business Permit/License Fees $24,316,994.17 Certification Fees $1,277,180.36 Inspection/Examination Fees $5,845,895.00 Fines, Penalties, and Assessment Fees $51,211,783.18 Registration Fees $125,906.77 General Admission Fees $8,873,539.05 Other Licenses, Fees, and Permits $9,451,878.25 Sale of Goods or Publications $767,191.81 Rentals $3,938,483.42 Department Total $142,918,621.62 Department of Health and Human Services Business License Fees $5,604,031.15 Non-Business Permit/License Fees $2,511,139.82 Certification Fees $144,320.08 Inspection/Examination Fees $1,556,383.35 Fines, Penalties, and Assessment Fees $2,441,259.18 Registration Fees $146,537.50 Tuition and Fees $196,405.55 Other Licenses, Fees, and Permits $113,794,731.38 Sale of Goods or Publications $130,770.51 Rentals $230,203.52 Department Total $126,755,782.04 xx

Table 3, continued. Total Amounts for All Fee Types within Each Department, 2005-06 Department Fee Type Amount Department of Insurance Business License Fees $24,571,826.00 Certification Fees $4,096,496.77 Inspection/Examination Fees $2,857,279.04 Fines, Penalties, and Assessment Fees $27,657,304.79 Registration Fees $19,300.00 Other Licenses, Fees, and Permits $135,955.00 Sale of Goods or Publications $328,579.01 Department Total $59,666,740.61 Department of Justice Business License Fees $1,232,364.95 Non-Business Permit/License Fees $1,005,077.00 Certification Fees $10,975.00 Fines, Penalties, and Assessment Fees $8,442,807.41 Registration Fees $24,490.00 Tuition and Fees $67,035.00 Other Licenses, Fees, and Permits $2,678,129.00 Sale of Goods or Publications $658,598.31 Department Total $14,119,476.67 Department of Labor Business License Fees $470.23 Inspection/Examination Fees $4,762,252.61 Fines, Penalties, and Assessment Fees $2,330,676.19 Registration Fees $33,842.70 Other Licenses, Fees, and Permits $109,891.00 Sale of Goods or Publications $110,696.04 Department Total $7,347,828.77 Department of Revenue Certification Fees $453,426.17 Department Total $453,426.17 xxi

Table 3, continued. Total Amounts for All Fee Types within Each Department, 2005-06 Department Fee Type Amount Department of Secretary of State Business License Fees $18,698,229.30 Certification Fees $12,923.70 Fines, Penalties, and Assessment Fees $103,820.00 Registration Fees $5,314.61 Other Licenses, Fees, and Permits $37,818,111.26 Sale of Goods or Publications $7,066.59 Department Total $56,645,465.46 Department of State Treasurer Fines, Penalties, and Assessment Fees $4,792,887.29 Other Licenses, Fees, and Permits $698.61 Rentals $1,500.00 Department Total $4,795,085.90 Department of Transportation Business License Fees $67,285,474.50 Non-Business Permit/License Fees $200,890,869.13 Inspection/Examination Fees $29,903,163.20 Fines, Penalties, and Assessment Fees $40,720,289.30 General Admission Fees $2,180,641.98 Other Licenses, Fees, and Permits $359,162,718.26 Sale of Goods or Publications $516,528.35 Rentals $155,025,515.86 Department Total $855,685,200.58 Judicial Branch Non-Business Permit/License Fees $2,043,225.88 Certification Fees $188,220.00 Fines, Penalties, and Assessment Fees $184,541,752.19 Registration Fees $20,625.00 Other Licenses, Fees, and Permits $41,155.00 Sale of Goods or Publications $658,938.21 Department Total $187,493,916.28 xxii

Table 3, continued. Total Amounts for All Fee Types within Each Department, 2005-06 Department Fee Type Amount NC Education Lottery Commission Other Licenses, Fees, and Permits $1,099,119.11 Department Total $1,099,119.11 North Carolina Occupational Licensing Boards Business License Fees $8,762,080.01 Non-Business Permit/License Fees $4,800.00 Certification Fees $35,621,035.75 Inspection/Examination Fees $66,400.00 Fines, Penalties, and Assessment Fees $328,262.68 Registration Fees $36,577.50 Tuition and Fees $1,060,920.60 Other Licenses, Fees, and Permits $940,784.12 Sale of Goods or Publications $1,077,113.16 Rentals $27,600.00 Department Total $47,925,573.82 Office of Administrative Hearings Sale of Goods or Publications $29,998.57 Department Total $29,998.57 Office of the Governor Fines, Penalties, and Assessment Fees $53,022,305.52 Registration Fees $76,940.00 Other Licenses, Fees, and Permits $6,700.00 Sale of Goods or Publications $169.00 Department Total $53,106,114.52 Office of the State Controller Fines, Penalties, and Assessment Fees $68,271,404.49 Registration Fees $37,850.00 Other Licenses, Fees, and Permits $6,119,584.37 Rentals $7,016,166.40 Department Total $81,445,005.26 xxiii

Table 3, continued. Total Amounts for All Fee Types within Each Department, 2005-06 Department Fee Type Amount Public Education Non-Business Permit/License Fees $360,393.07 Certification Fees $1,557,746.00 Fines, Penalties, and Assessment Fees $154,141.22 Registration Fees $2,254,673.15 Other Licenses, Fees, and Permits $45,475.00 Sale of Goods or Publications $316,471.85 Rentals $1,516,887.91 Department Total $6,205,788.20 State Board of Elections Non-Business Permit/License Fees $334,760.00 Fines, Penalties, and Assessment Fees $11,095.47 Registration Fees $74,410.00 Sale of Goods or Publications $780.00 Department Total $421,045.47 The University of North Carolina Fines, Penalties, and Assessment Fees $1,276,387.88 Registration Fees $2,863,760.36 Tuition and Fees $1,000,809,681.10 Other Licenses, Fees, and Permits $187,627.98 Sale of Goods or Publications $1,149.67 Rentals $13,770,207.84 University/Community College Auxiliary Sales $692,575,456.14 Department Total $1,711,484,270.97 State Total $3,621,876,056.97 xxiv

Comparison Tables Table 4. Total Amounts for All Fee Types, 2005-06, 2003-04, 2002-03, 2001-02, and 2000-01 Fee Type 2005-06 Amount 2003-04 Amount 2002-03 Amount 2001-02 Amount 2000-01 Amount Business License Fees $183,303,987.12 $153,388,716.46 $138,026,889.32 $136,113,568.08 $129,194,676.94 Non-Business Permit/License Fees $234,755,489.32 $186,938,593.79 $175,708,331.32 $175,571,540.67 $171,204,788.80 Certification Fees $43,662,116.66 $28,062,017.53 $27,425,126.77 $33,362,758.04 $6,741,449.46 Inspection/Examination Fees $57,628,665.00 $50,448,379.57 $45,794,548.69 $44,460,077.61 $36,964,564.19 Fines, Penalties, and Assessment Fees $477,979,242.61 $420,193,942.42 $390,186,632.42 $355,641,185.16 $344,284,968.98 Registration Fees $6,675,732.93 $3,739,288.02 $2,882,133.28 $2,915,981.53 $3,762,258.61 General Admission Fees $24,612,343.89 $23,259,069.44 $18,530,846.63 $17,929,433.04 $15,157,024.28 Tuition and Fees $1,166,067,884.89 $1,011,071,774.03 $890,926,811.49 $737,794,808.04 $669,758,315.21 Other Licenses, Fees, and Permits $537,238,854.10 $323,152,472.21 $301,627,164.69 $294,257,563.33 $291,166,702.21 Sale of Goods or Publications $5,519,726.24 $6,006,201.13 $4,663,221.98 $4,899,204.67 $3,869,340.04 Rentals $191,856,558.07 $175,100,709.00 $130,665,297.23 $147,204,580.21 $130,922,675.27 University/Community College Auxiliary Sales (*) $692,575,456.14 $615,981,845.70 $609,136,136.81 Total (*) $3,621,876,056.97 $2,997,343,009.30 $2,735,573,140.63 $1,950,150,700.38 $1,803,026,763.99 (*) includes correction to data published in 2002-03 Fee Report Note: 2000-01 figures exclude independent boards that do not report to NCAS; data for these boards are included in 2003-04, 2002-03, and 2001-02 figures for those boards that responded to the fee surveys. When comparing data for 2000-01 or 2001-02 with 2002-03 or later, it is also important to note that the account code 434195 University/Community College Auxiliary Sales was added as a result of GASB Statement 34/35 in the fiscal year ending June 30, 2002. Prior to usage of the code, universities and community colleges reported the fees in account code 435800. There was no fee report for 2004-05. xxv

Table 5. Total Amounts for All Fees by Department, 2005-06, 2003-04, 2002-03, 2001-02, and 2000-01 Department 2005-06 Amount 2003-04 Amount 2002-03 Amount 2001-02 Amount 2000-01 Amount Community Colleges $164,047,023.07 $154,547,982.28 $143,576,652.07 $124,449,161.78 $104,510,482.03 Department of $7,541,913.37 $6,366,726.64 $6,461,608.30 $6,514,471.56 $6,373,051.04 Department of Agriculture and Consumer Services $29,303,582.55 $26,096,270.12 $20,186,035.96 $21,005,763.87 $19,965,164.37 Department of Commerce $57,400,912.30 $52,532,006.48 $48,276,217.06 $38,210,753.38 $43,646,455.39 Department of Correction $22,025.00 $100,525.32 $49,228.46 $51,969.92 $42,370.26 Department of Crime Control and Public Safety $2,591,533.10 $3,339,747.07 $3,300,603.86 $2,189,271.32 $1,980,361.42 Department of Cultural Resources $3,370,607.56 $3,364,752.19 $2,578,788.12 $2,737,228.56 $1,284,376.05 Department of Environment and Natural Resources $142,918,621.62 $110,668,261.15 $93,835,221.44 $94,182,815.45 $95,908,338.58 Department of Health and Human Services $126,755,782.04 $26,132,667.32 $13,373,606.60 $12,427,425.68 $10,652,711.81 Department of Insurance $59,666,740.61 $51,083,033.62 $59,278,551.45 $54,376,061.87 $52,537,328.21 Department of Justice $14,119,476.67 $22,890,646.46 $11,740,692.15 $8,232,730.19 $11,089,624.19 Department of Labor $7,347,828.77 $7,140,076.86 $7,448,475.61 $6,043,981.60 $5,834,370.64 Department of Revenue $453,426.17 $215,939.43 $390.00 Department of Secretary of State $56,645,465.46 $41,195,170.89 $37,316,264.76 $31,987,102.89 $30,035,145.84 Department of State Treasurer $4,795,085.90 $4,557,512.69 $5,435,120.97 $5,667,976.92 $5,615,775.18 Department of Transportation $855,685,200.58 $682,820,540.88 $613,226,594.47 $624,197,650.30 $593,009,754.65 Judicial Branch $187,493,916.28 $167,990,282.68 $149,171,566.59 $129,498,507.66 $127,609,511.30 NC Education Lottery Commission $1,099,119.11 North Carolina Occupational Licensing Boards $47,925,573.82 $28,642,152.88 $25,571,549.74 $33,600,228.81 $2,432,490.09 Office of Administrative Hearings $29,998.57 $2,475.00 $4,859.11 Office of the Governor $53,106,114.52 $39,444,413.76 $35,728,635.41 $32,319,440.68 $28,181,963.08 Office of the State Controller $81,445,005.26 $80,717,411.54 $89,778,676.28 $93,383,822.95 $83,009,559.89 Public Education $6,205,788.20 $5,590,531.07 $3,545,920.78 $3,195,270.04 $3,479,921.90 State Board of Elections $421,045.47 $166,257.10 $40,655.00 $380,956.16 $70,636.00 The University of North Carolina (*) $1,711,484,270.97 $1,481,737,625.87 $1,365,652,475.55 $625,498,108.79 $575,670,935.96 State Total (*) $3,621,876,056.97 $2,997,343,009.30 $2,735,573,140.63 $1,950,150,700.38 $1,803,026,763.99 (*) includes correction to data published in 2002-03 Fee Report Note: 2000-01 figures exclude independent boards that do not report to NCAS; data for these boards are included in 2003-04, 2002-03 and 2001-02 figures for those boards that responded to the fee survey. When comparing data for 2000-01 or 2001-02 with 2002-03 or later, it is also important to note that the account code 434195 University/Community College Auxiliary Sales was added as a result of GASB Statement 34/35 in the fiscal year ending June 30, 2002. Prior to usage of the code, universities and community colleges reported the fees in account code 435800. There was no fee report for 2004-05. xxvi

North Carolina State Government Fee Report Fiscal Year 2005-06

Community Colleges 16800 1400 ACADEMIC & STUDENT 435600000 2630 Registration Fees $82,481.25 SERVICES Compenstory Ed Conference $60.00 $3,480.00 58 yearly 11/16/1905 GS 143-2 Basic Skills Conference 100.00 $73,100.25 731 yearly 2/4/1905 GS 143-2 NC Tabs Seminar $12.00 $276.00 23 per occurrence 4/5/1906 GS 143-2 Basic Skills Directors Institute $75.00 $5,625.00 75 yearly 2/3/1906 GS 143-2 16800 1500 ECONOMIC & WORKFORCE 435600000 2631 Registration Fees $12,270.00 DEV HRD Training $35.00 $7,105.00 203 per occurrence 11/4/1905 GS 143-2 Small Business Center Annual Mtg 75.00 $4,125.00 55 yearly 8/8/1905 GS 143-2 16800 1600 STATE AID-INSTITUTIONS BioNetwork Conference 65.00 $1,040.00 435800000 *2632 Tuition and Fees $163,746,835.64 16 yearly 12/1/1905 GS 143-2 In-State Tuition $39.50 per credit $140,730,949.70 semi-annually 7/1/2005 GS 115D-39 hour up to 16 hours Out-of-State Tuition $219.50 per $13,518,038.51 semi-annually 7/1/2005 GS 115D-39 credit hour up to 16 hours Registration Fees-Extension 0-10hrs=$50;11- Courses 30hrs=$55;31- $9,497,847.43 weekly 7/1/1999 GS 115D-39 100hrs=$60;>100 =$65 16800 1600 STATE AID-INSTITUTIONS 435900000 *2633 Other Licenses, Fees & Permits As determined $122,036.18 other GS 115D-39 by the local college 26800 2000 SPECIAL REVENUE FUNDS 435100000 2636 Business License Fees $83,400.00 GS 115D-92 Initial Application Fee $750.00 - $10,750.00 5 per occurrence 7/1/2005 GS 115D-92 NCAC.0101(2)(a) $2500.00 3

Community Colleges Application Change Fee $100.00 - $400.00 $3,600.00 13 per occurrence 7/1/2005 GS 115D-92 NCAC.0101(4) Renewal Fee $1250.00 plus $48,750.00 39 yearly 7/1/2005 GS 115-92 NCAC.0102(c) $50.00 per program Program Fee $50 per program $20,300.00 37 yearly 7/1/2005 GS 115-92 NCAC.0102(c) 4

Department of 14100 1123 HIST UNDERUTIL BUSINESSES 435600000 4190 Registration Fees 250.00 $4,750.00 19 per occurrence GS 126 14100 1311 OFFICE OF STATE PERSONNE 434410000 4191 Rental of Real Property 450.00 $4,200.00 9 per occurrence GS 143-342.1 14100 1311 OFFICE OF STATE PERSONNE 435600000 366 Registration Fees 1185.90 $85,385.00 72 yearly GS 126 14100 1421 FACILITIES MANAGEMENT DI 434410000 378 Rental of Real Property $2,060,543.96 GS 143-342.1 DHHS-Albermarle Bldg 5000.00 $5,000.00 1 yearly GS 143-342.1 DST-Albermarle 173047.60 $519,142.80 3 quarterly GS 143-342.1 JK Polk Bldg-DHHS 3608.16 $3,608.16 1 monthly GS 143-342.1 DOI-Dobbs Bldg 665176.00 $665,176.00 1 yearly GS 143-342.1 REA-Dobbs Bldg 9259.40 $9,259.40 1 yearly GS 143-342.1 UCC-Dobbs Bldg 296810.00 $296,810.00 1 yearly GS 143-342.1 JK Polk Bldg-ESC 33982.62 $33,982.32 1 quarterly GS 143-342.1 UCC Public-Dobbs Bldg 253072.40 $253,072.40 1 yearly GS 143-342.1 DST-Seaboard Office 18466.23 $18,466.23 1 quarterly GS 143-342.1 WRC-Archdale Office 47388.00 $47,388.00 1 quarterly GS 143-342.1 DOT-DMV/Utilities 2810.88 $2,810.88 1 yearly GS 143-342.1 DOT-DMV/Janitorial 623.73 $1,871.19 3 quarterly GS 143-342.1 WRC-Archdale Office 1458.05 $1,458.05 1 quarterly GS 143-342.1 DST-Seaboard 23289.00 $23,289.00 1 quarterly GS 143-342.1 DOT-Albermarle 167882.00 $167,882.00 1 quarterly GS 143-342.1 Bldg. Bldg 11327.53 $11,327.53 1 yearly GS 143-342.1 14100 1732 DISPLACED HOMEMAKERS 435200000 *389 Non Business Permit/License Fees $20.00 $1,687,600.25 84380 per occurrence GS 7A-305 A2 PROGRAM 14100 1782 DOMESTIC VIOLENCE CENTER 435200003 *393 Marriage License Fees $20.00 $1,337,870.00 66894 per occurrence GS 161-11.2 24100 2313 OSP COMPUTER LAB 434310000 *403 Sale of Publications $25.00 $63,796.00 2552 per occurrence GS 143-342.1 5

Department of 24100 2313 OSP COMPUTER LAB 435600000 4192 Registration Fees 150.00 $2,304.00 15 yearly GS 143-342.1 24100 2313 OSP COMPUTER LAB 435800000 404 Tuition and Fees $173,162.00 1/2 days computer classes 49.00 $5,096.00 104 yearly GS 143-342.1 3 day computer classes $218.00 $0.00 0 yearly GS 143-342.1 2 day computer classes 150.00 $90,600.00 604 yearly GS 143-342.1 2 day computer classes $96.00 $0.00 0 yearly GS 143-342.1 1 day computer classes 85.00 $144,670.00 1702 yearly GS 143-342.1 24100 2314 FUNDAMENTALS OF MGMT. 434310000 *405 Sale of Publications $10.00 $735.00 73 per occurrence GS 143-342.1 24100 2314 SUPERVISORY TRAINING 434410000 *3374 Rental of Real Property $2.00 $18.00 9 per occurrence GS 143-342.1 PROGRAM 24100 2314 FUNDAMENTALS OF MGMT. 435600000 *406 Registration Fees $80,676.00 Supervision for Managers & 250.00 $60,000.00 240 per occurrence GS 143-342.1 Professionals Registrat Introduction to Supervision 195.00 $15,795.00 81 per occurrence GS 143-342.1 Registration Fee 24100 2317 PERSONNEL DEV. CTR. USER 434310000 55 Sale of Publications $2.00 $42.00 21 GS 143-342.1 Effective FEES Presentation Skills 24100 2317 PERSONNEL DEV. CTR. USER 434410000 407 Rental of Real Property 1414.66 $16,976.00 12 monthly GS 143-342.1 FEES 24100 2317 PERSONNEL DEV. CTR. USER 435800000 *3924 Tuition and Fees $50.00 $20.00 1 GS 147-64.7 FEES 24100 2318 HUMAN RESOURCE 435600000 409 Registration Fees $33,321.81 CONFERENCE Effective Presentation Skills 50 $6,250.00 125 yearly GS 143-342.1 GS 143-342.1 NC Certified Training Skills 199 $2,189.00 11 yearly GS 143-342.1 Online Trainer 199 $11,940.00 60 yearly GS 143-342.1 6

Department of Myers Briggs 30 $1,650.00 55 yearly GS 143-342.1 Conflict Management 30 $1,500.00 50 yearly GS 143-342.1 Time Management 125 $9,375.00 75 yearly GS 143-342.1 24100 2466 STATE ENERGY PROGRAM 434310005 4193 Sale of Maps 35.00 $210.00 6 GS 143-342.1 24100 2466 STATE ENERGY PROGRAM 435600000 211 Registration Fees $240.00 $35,539.74 148 per occurrence GS 143.345.18 Energy Management Diploma 24100 2764 YOUTH LEGISLATIVE ASSY 435600000 *413 Registration Fees $42,537.75 GS 143B.387.1 ADVOCAC Youth Legislative Assembly $100.00 $20,000.00 200 yearly GS 143B.387.1 students quad room Youth Legislative Assembly Reg. $130.00 $7,800.00 60 yearly GS 143B.387.1 Adult double room Youth Legis. Assembly Chaperone $50.00 $2,250.00 45 yearly GS 143B.387.1 Reg. Fee Leadership Team Youth Legis. Assembly Adult $192.00 $2,880.00 15 yearly GS 143B.387.1 single room Youth Legis. Assembly Special 196.00 $196.00 1 yearly GS 143B.387.1 Rate 24100 2833 PROTEC & ADVOC OF INDIV 435600000 Coporate Donations 9400.00 $9,400.00 1 yearly GS 143B.387.1 4194 Registration Fees 25.00 $1,900.00 76 per occurrence GS 143-342.1 WITH DEV DISABIL 54100 5181 INDIAN CULTURAL CENTER 434410000 *414 Rental of Real Property 338.53 $4,062.36 12 monthly GS 143-12.1, Session Law 1997-41 HB517 74100 7215 STATE SURPLUS PROPERTY 435900029 4197 Surcharges from Customers 3171.71 $38,060.60 12 monthly GS 143-342.1 74100 7251 STATE PARKING SYSTEM 434430000 431 Rental of Parking Lots 114895.51 $1,378,746.21 12 monthly GS 143-342.1 7

Department of 74100 7310 FEDERAL SURPLUS PROPERTY 434410000 4198 Rental of Real Property 1650.00 $8,250.00 5 monthly GS 143-342.1 24102 2224 COMBAT VET LICENSE PLATE 435200022 *435 Sales-Special License $10.00 $60.00 6 per occurrence GS 20-79.4(b) 24102 2227 VETERANS BURIAL 435200004 *436 Veteran Burial Fee 300.00 $178,800.00 596 per occurrence GS 65-41 through 45 24102 2227 VETERANS BURIAL 435200005 *437 Dependent Burial Fee $200.00 $58,200.00 291 per occurrence GS 65-41 through 45 24102 2258 DIABETES EDUC RESEARCH 435600000 440 Registration Fees $25.00 GS 147-64.7 American Indian Health Summit $12.50 $25.00 2 yearly GS 147-64.7 Conference Registrat American Indian Health Summit $100.00 $0.00 0 yearly GS 147-64.7 Exhibit Registration 24102 2321 HRD-INTERACTION MGMT 435600000 442 Registration Fees 320.00 $197,580.00 617 per occurrence GS 126 HRD-Interaction Mgmt. 64106 6771 NC VETS HOME FAY 434410000 4195 Rental of Real Property 150.00 $500.00 3 GS 143-342.1 64106 6771 NC VETS HOME FAY 435900000 4196 Other Licenses, Fees & Permits 70.00 $70.00 1 yearly GS 143-342.1 49374 4414 STATE LAND FUND 434410000 4199 Rental of Real Property $45,971.69 GS 143-342.1 Lease Orange County 800.00 $800.00 1 yearly GS 143-342.1 Annual Lease File#70-11-D13 and 2016.24 $2,016.24 1 yearly GS 143-342.1 other Proceeds for Special Event 17823.09 $17,823.09 1 other GS 143-342.1 Parking Lease Lake Wheeler Rd. NCSU 757.68 $5,303.76 7 monthly GS 143-342.1 Leased US 15-501 Chapel Hill 725.00 $725.00 1 yearly GS 143-342.1 Lease SECU ATM-Admin. Bldg 50.00 $550.00 11 monthly GS 143-342.1 8

Department of Lease Orange COunty and Mson 1000.00 $1,000.00 1 yearly GS 143-342.1 Farm Rd Lease Weeksville Rd. 910.00 $910.00 1 per occurrence GS 143-342.1 Lease Chase Ave Chapel Hill 725.00 $725.00 1 yearly GS 143-342.1 Lease ATM NCSU Bookstore 851.00 $851.00 1 yearly GS 143-342.1 Lease Weeksville Rd. 970.00 $970.00 1 yearly GS 143-342.1 Lease Special Event Parking 7721.25 $7,721.25 1 per occurrence GS 143-342.1 Lease Chase Ave. 890.00 $890.00 1 yearly GS 143-342.1 Annual Lease for Pamlico River 1506.35 $1,506.35 1 yearly GS 143-342.1 Area Lease Homestead Rd. 800.00 $800.00 1 yearly GS 143-342.1 Lease Mason Farm Rd 2385.00 $2,385.00 1 other GS 143-342.1 Lease Homestead Rd. UNCH 995.00 $995.00 1 yearly GS 143-342.1 9

Department of Agriculture and Consumer Services 13700 1012 ADMINISTRATIVE SERVICES 435100004 132 Grain Dealers License $50 $14,370.00 272 per occurrence 7/1/1989 GS 106-604 Grain Dealer's License & Decal $5 per occurrence 7/1/1989 GS 106-604 Duplicates Grain Dealer's Buying Stations $30 yearly 7/1/1989 GS 106-604 Grain Dealer's Decals $30 yearly 7/1/1989 GS 106-604 Grain Dealer's Sign $10 per occurrence 7/1/1989 GS 106-624 Grain Dealer's Sign Duplicate $5 per occurrence 7/1/1989 GS 106-624 13700 1012 ADMINISTRATIVE SERVICES 435100116 133 Cotton Registration Fee $25 $2,275.00 91 yearly 1/1/2000 GS 106-451.41 13700 1012 ADMINISTRATIVE SERVICES 435500006 *135 Fertilizer Tax $.25/ton $55,914.53 1 monthly 7/1/1947 GS 106-671 13700 1012 ADMINISTRATIVE SERVICES 435500017 136 Grain Dealers Penalty $20 $60.00 3 per occurrence 7/1/1989 GS 106-607 13700 1020 MARKETS 434310000 139 Sale of Publications $20 $2,915.00 146 yearly 1/2/1997 GS 106-287 13700 1020 MARKETS 434410000 142 Rental of Real Property See sub-fees $1,060,929.03 Martin Ag Center $900 or 10%/day 42 per occurrence 7/1/2002 GS 106-6.1 WNC FM Wholesale Bldg. $4.22/sq. ft. 48 monthly 10/1/2002 GS 106-22.106-530 WNC FM Small Dealers Bldg. $6.00/sq. ft. 96 monthly 1/1/2001 GS 106-22.106-530 WNC FM Small Dealers Storage $3.75/sq. ft. 36 monthly 12/1/2001 GS 106-22.106-530 WNC FM Restaurant $11.91/sq.ft. 12 monthly 5/1/2003 GS 106-22.106-530 WNC FM Deli $8.75/sq. ft. 12 monthly 1/1/2002 GS 106-22.106-530 WNC FM Garden Center $7.75/sq. ft. 12 monthly 6/1/2003 GS 106-22.106-530 WNC FM ATM $200 12 monthly 8/1/2000 GS 106-22.106-530 10

Department of Agriculture and Consumer Services Charlotte FM-Rent of Real $4125.75 12 monthly 9/1/2003 GS 106-6.1 Property Triad Market ATM $150 12 monthly 10/3/1996 GS 106-6.1 Triad FM Garden Center $5,000 12 monthly 7/15/2002 GS 106-6.1 Triad FM Restaurant $2,500 12 monthly 4/1/2001 GS 106-6.1 Triad FM Wholesale Bldg. $9,785.10 12 monthly 7/1/2002 GS 106-6.1 Martin Ag Center-Coliseum Stall $15,$22,$30,$35 44 per occurrence 7/1/1998 GS 106-6.1 Rental (1,2,3,4,5 days),$38 per show day Martin Ag Center Meeting Center $700/day, 33 per occurrence 7/1/2001 GS 106-6.1 Full Building $400/part day Martin Ag Center Meeting Center $400/day, 178 per occurrence 7/1/2001 GS 106-6.1 Hall $200/part day Martin Ag Center Meeting Center $200/day, 37 per occurrence 7/1/2001 GS 106-6.1 Room $125/part day Lumberton- Area 1,2,3,4,5 < 6 hours $125, $125, 481 per occurrence 8/27/2001 GS 106-6.1 $250, $125, $125 Lumberton All Areas 1-5 < 6 hours $400 37 per occurrence 4/1/2000 GS 106-6.1 Lumberton All Areas > 6 hours $700 32 per occurrence 4/1/2000 GS 106-6.1 Lumberton Kitchen $150 126 per occurrence 4/1/2000 GS 106-6.1 Lumberton Conference Room 3 or $75 2 per occurrence 4/1/2000 GS 106-6.1 more hours 13700 1020 MARKETS 435400036 4173 Cooperative Grading Fee $75/sale $2,050.00 7 per occurrence 9/1/2000 NCDA&CS 13700 1020 MARKETS 435500000 *4174 Fines, Penalties & Assessment NA $17.52 1 per occurrence 1/1/2004 GS 106-330 Fees 13700 1020 MARKETS 435700000 143 Gate/Admission Fees see sub fees $1,164,667.01 67443 WNC FM Truck Shed 12' Wide/day $10, $12 daily 1/1/2004 GS 106-22;106- all year 530 11

Department of Agriculture and Consumer Services WNC FM Truck Shed 12'/week $50, $56.25 weekly 1/1/2004 GS 106-22;106- June-Oct 530 WNC FM Truck Shed 12'/week $37.50, $43.75 weekly 1/1/2004 GS 106-22;106- Apr, May, Nov, Dec 530 WNC FM Truck Shed 12'/week $18.75, $25.00 weekly 1/1/2004 GS 106-22;106- Jan, Feb, Mar 530 WNC FM Truck Shed Holding $25 monthly 1/1/2004 GS 106-22;106- Fee/mon Jan Feb Mar 530 WNC FM Gate Fees (Vehicles) $1,$5; $3, $8 per occurrence 1/1/2004 GS 106-22;106-530 WNC FM Gate Fees (Ton Trucks/6 $6, $8; $10, $12 per occurrence 1/1/2004 GS 106-22;106- Wheelers) 530 WNC FM Gate Fees (10 $10, $12; $13, per occurrence 1/1/2004 GS 106-22;106- Wheelers/Tractor Trailers) $15 530 WNC FM Delivery Permit up to 6 $400, $500 yearly 1/1/2004 GS 106-22;106- wheels, over 6 wheels 530 Charlotte FM Daily, Out of State & $10 daily 1/1/2004 GS 106-6.1 Saturday Charlotte FM Weekly Charlotte FM Deliveries, Tractor- $45 $5, $10 weekly per occurrence 1/1/2004 GS 106-6.1 1/1/2004 GS 106-6.1 Trailers Triad FM Gate Farmers $10 daily 1/1/2004 GS 106-6.1 Triad FM Gate Retail Tenants $10 daily 1/1/2004 GS 106-6.1 Triad FM Christmas Tree Growers $3/tree per occurrence 9/1/1999 GS 106-6.1 Triad FM Deliveries (<100 pkgs) $6 daily 1/1/2004 GS 106-6.1 Triad FM Deliveries (>100 pkgs) $10 daily 1/1/2004 GS 106-6.1 Lumberton Gate Fees $10 daily 1/1/2004 GS 106-6.1 Lumberton Gate-Out of State $12 per occurrence 1/1/2004 GS 106-6.1 WNC FM Retail Building 12.24/sq ft, weekly 1/1/2004 GS 106-22;106-530 12

Department of Agriculture and Consumer Services 13700 1026 GRAPE GROWERS COUNCIL 434410000 *4175 Rental of Real Property $9100 $9,100.00 15 per occurrence 1/1/2004 GS 105-630 13700 1040 AGRONOMIC SERVICES 435400002 *148 Soil and Plant Analysis Fee See sub fees $270,976.15 Nonresident plant, waste and $25 77 daily 7/1/1989 GS106.22 solution samples Nematode Samples $3 Routine waste, solution, and plant $5 23827 daily 25733 daily 7/1/1989 GS 106.22 7/1/1989 GS 106.22 samples Research soil samples $5 4711 daily 7/1/1989 GS 106.22 Research nematode samples $10 3970 daily 7/1/1989 GS 106.22 Research plant, waste and solution $12 8665 daily 7/1/1989 GS 106.22 samples Nonresident nematode samples $10 3 daily 7/1/1989 GS106.22 13700 1040 AGRONOMIC SERVICES 435500006 *149 Fertilizer Tax $.25/ton $195,700.16 3775 monthly 7/1/1947 GS 106-671 13700 1070 COMMERCIAL FEED AND PET 435100006 *154 Non Canned Pet Food Registration $5 $242,130.00 per occurrence GS 106-284.34 Packages > & <= 5 lbs $33 1290 yearly 7/1/1989 GS 106-284.34 Packages over 5 lbs $3 8950 yearly 7/1/1989 GS 106-284.34 Packages of 5 lbs or less $30 3501 yearly 7/1/1989 GS 106-284.34 13700 1070 COMMERCIAL FEED AND PET 435100014 155 Canned Pet Food Registration $10 $22,570.00 2257 yearly 7/1/1989 GS 106-284.34 13700 1070 COMMERCIAL FEED AND PET 435400000 *156 Inspection/Examination Fees NA $43,942.71 4 quarterly 1/1/1973 GS 106-671 (b) 13700 1070 COMMERCIAL FEED AND PET 435400009 *157 Feed Analysis Fees $17,075.00 daily 7/1/1989 GS 106-21.1 Feed Analysis Fees-$75 $75 1 daily 7/1/1989 GS 106-21.1 Feed Analysis Fees-$10 $10 1700 daily 7/1/1989 GS 106-21.1 13700 1070 COMMERCIAL FEED AND PET 435500005 158 Feed Tax $1,678,581.13 2764 Feed Tax-Dry Feed $.12/ton quarterly 7/1/1973 GS 106-284.40 (b) 13

Department of Agriculture and Consumer Services Feed Tax-Canned Pet Food $.03/48 can quarterly 7/1/1973 GS 106-284.40 case (a) 13700 1070 COMMERCIAL FEED AND PET 435500015 3377 Non-Canned Pet Food Registration $30/product $23,365.01 778 per occurrence 7/1/1973 GS 106-284.34(e) Penalty 13700 1070 COMMERCIAL FEED AND PET 435500019 159 Feed Tax Penalty-Delinquent 10% $3,033.03 18 per occurrence 7/1/1973 GS 106-284.42 13700 1070 COMMERCIAL FEED AND PET 435500082 160 Feed Deficiency Penalty 10-20% $20,025.38 186 per occurrence 7/1/1973 GS 106-284.42(j) 13700 1070 COMMERCIAL FEED AND PET 435500084 *162 Non-Can Pet Food Def Pnlty 10% $3,204.70 1 per occurrence 7/7/1973 GS 106-284.42(j) 13700 1080 COMMERCIAL FERTILIZER AN 435100007 164 Soil Additives Registration $100 $7,635.00 74 yearly 7/1/1989 GS 106-50-31 13700 1080 COMMERCIAL FERTILIZER AN 435100010 165 Fertilizer License Fee $100 $27,395.00 272 yearly 7/1/1989 GS 106-660 13700 1080 COMMERCIAL FERTILIZER AN 435100015 166 Fertilizer Registration $25,550.00 Fertilizer Registration-5 lbs or more $5 2115 yearly 7/1/1989 GS 106-660 Fertilizer Registration-5 lbs or less $30 592 yearly 7/1/1989 GS 106-660 Fertilizer Registration- Products $35 108 yearly 7/1/1989 GS 106-660 sold at both 5 lbs or less and 5 lbs or more 13700 1080 COMMERCIAL FERTILIZER AN 435100016 167 Lime Registration $905.00 Limestone Registration-5 lbs and $5 130 yearly 7/1/1989 GS 106-92.7 More Limestone Registration- 5 lbs and $25 2 yearly 7/1/1989 GS 106-92.7 Less 13700 1080 COMMERCIAL FERTILIZER AN 435400006 *4176 Hatchery Inspection Fee $.25/ton $2,701.20 0 per occurrence 7/1/1947 GS 106-671 13700 1080 COMMERCIAL FERTILIZER AN 435500006 168 Fertilizer Tax $.25/ton $363,044.61 3775 monthly 7/1/1947 GS 106-671 13700 1080 COMMERCIAL FERTILIZER AN 435500007 169 Lime Tax $.10/ton $94,075.57 316 quarterly 7/1/1979 GS 109-92.8 13700 1080 COMMERCIAL FERTILIZER AN 435500011 170 Fertilizer Registration Penalty 10% $182,504.82 747 per occurrence 7/1/1997 GS 106-671 14

Department of Agriculture and Consumer Services 13700 1080 COMMERCIAL FERTILIZER AN 435500012 171 Lime Registration Penalty 10% $15,260.28 282 per occurrence 1/1/1994 GS 106-92.11 13700 1080 COMMERCIAL FERTILIZER AN 435500018 172 Fertilizer Tax Penalty-Delinquent 10% $598.20 74 per occurrence 7/1/1947 GS 106-671(b) 13700 1080 COMMERCIAL FERTILIZER AN 435500019 4177 Feed Tax Penalty-Delinquent 10% $0.15 1 per occurrence 7/1/1947 GS 106-671 13700 1080 COMMERCIAL FERTILIZER AN 435500020 173 Lime Tax Penalty-Delinquent 10% $76.69 28 per occurrence 7/1/1979 GS 106-92.8 13700 1080 COMMERCIAL FERTILIZER AN 435500085 4178 Seed Tax Pnlty-Delinquent $4.65 $4.65 1 per occurrence 7/1/1963 GS 106-277.22 13700 1090 PESTICIDE CONTROL AND AN 435100017 175 Pesticide Registration $100 $1,307,150.00 13070 yearly 7/1/2003 GS 143-442 13700 1090 PESTICIDE CONTROL AND AN 435100082 *176 Pesticide Aerial Applicators $9,050.00 yearly 7/1/1989 GS 143-452 License Applicator's License $50 $7,550.00 151 yearly 7/1/2003 GS 143-452 Pesticide Aircraft Inspection Fee $25 $1,500.00 60 yearly 7/1/2003 GS 143-452 13700 1090 PESTICIDE CONTROL AND AN 435100083 177 Pesticide Ground Applicators $50 $459,556.00 9191 yearly 7/1/2003 GS 143-452 License 13700 1090 PESTICIDE CONTROL AND AN 435100084 178 Pesticide Dealers License $50 $32,450.00 649 yearly 7/1/2003 GS 143-448 13700 1090 PESTICIDE CONTROL AND AN 435100085 179 Pesticide Consultants License $50 $5,050.00 101 yearly 7/1/2003 GS 143-455 13700 1090 PESTICIDE CONTROL AND AN 435300003 *180 Private Application Certificate $6 $49,790.00 8298 yearly 7/1/1987 GS 143-140 13700 1090 PESTICIDE CONTROL AND AN 435500013 182 Pest Delinquent Penalties $200 $4,200.00 21 per occurrence 7/1/1989 GS 143-442 13700 1090 PESTICIDE CONTROL AND AN 435500086 183 Performance Settle-Pest varies $32,650.00 40 per occurrence 7/1/1998 GS 143-469(b) & (d) 13700 1100 FOOD,DRUG AND COSMETIC A 435100005 185 Anti-Freeze Registration $250 $64,080.00 256 yearly 7/1/1975 GS 106-579.4 13700 1100 FOOD,DRUG AND COSMETIC A 435100011 186 Drug Registration $240,650.00 Drug Registration-Manufacturer & $500 143 yearly 7/1/1988 GS 106-140.1 Repackager Drug Registration-Wholesaler $350 487 yearly 7/1/1988 GS 106-140.1 13700 1100 FOOD,DRUG AND COSMETIC A 435100012 187 Drug License Fee $123,200.00 15

Department of Agriculture and Consumer Services Drug License-Distributor Drug License-Manufacturer & $350 $500 93 yearly 217 yearly 7/1/1988 GS 106-145 7/1/1988 GS 106-145 Repackager 13700 1100 FOOD,DRUG AND COSMETIC A 435100013 188 Milk Tester's License $5 $750.00 150 yearly 7/1/1989 GS 106-267.1 13700 1100 FOOD,DRUG AND COSMETIC A 435100090 189 Babcock Tester's License $5 $70.00 14 yearly 7/1/1989 GS 106-267.1 13700 1100 FOOD,DRUG AND COSMETIC A 435400000 *190 Inspection/Examination Fees $978.61-$992.21 $96,266.56 144 quarterly 1/1/1973 FDA 13700 1100 FOOD,DRUG AND COSMETIC A 435400005 *191 Dairy Products Inspection Fee $30,210.00 Dairy Products Inspection Fee- $40 250 yearly 7/1/1989 GS 106-254 Wholesale Dairy Prod. Insp. Fee-Retail $10 2024 yearly 7/1/1989 GS 106-254 13700 1120 STRUCTURAL PEST 435100001 *4179 Clean Air Act Permit Fees $10 $10.00 1 per occurrence 7/1/1989 GS 106-254 13700 1120 STRUCTURAL PEST 435100086 193 Structural Pest Control License $125,765.00 Structural Pest Control License- $150 147 yearly 8/4/1999 GS 106-65.31 (b) Phase 1 Structural Pest Control License- $65 625 yearly 8/4/1999 GS 106-65.31 (b) Phase 2 Structural Pest Control License- $65 30 yearly 8/4/1999 GS 106-65.31 (b) Phase 3 Structural Pest Control License- $10 0 per occurrence 7/1/1989 GS 106-65.31 (b) Duplication Fee Structural Pest Control License- $10 0 per occurrence 10/1/1989 GS 106-65.31 (b) Transfer Fee 13700 1120 STRUCTURAL PEST 435100087 194 Structural Pest Registered $25 $72,805.00 29122 yearly 7/1/1989 GS 106-65.31(b1) Technician License 13700 1120 STRUCTURAL PEST 435100088 195 Certified Applicator's License Fee $30 $33,105.00 10545 yearly 7/1/1976 GS 106-65.31(a) 16