The control commissioners shall collect all fees for first- and second-class licenses and shall pay the fees to the Division and the city and town treasurers of the respective cities and towns where the fees are collected as provided in subsection 204(b) of this chapter. The portion of each fee paid to the city or town may be used as it may direct, less a fee of $5.00 to be retained by the city or town clerk as a fee for issuing and recording the license. Except as otherwise provided in sections 274 and 275 of this title, fees for all other licenses shall be paid to the Board of Liquor and Lottery. (Amended 1971, No. 84, § 1; 1979, No. 161 (Adj. Sess.), § 1; 2001, No. 143 (Adj. Sess.), § 13, eff. June 21, 2002; 2017, No. 83, § 25; 2018, No. 1 (Sp. Sess.), § 29.)