(a) The annual fees for the following licenses shall be as set forth in § 23-1-54:
(1) Instate wholesale frozen dessert processors;
(2) Out of state wholesale frozen dessert processors; and
(3) Retail frozen dessert processors.
(b) Where a retail frozen dessert processor is also registered as a food service establishment under § 21-27-10 within a single location, the business shall not be required to pay more than one single fee for the highest classified activity listed in § 21-27-10(e) or subsection (a) of this section.