OK- I looked at the wrong line.
TITLE 27 CFR, CHAPTER II, PART 478—COMMERCE IN FIREARMS AND AMMUNITION, § 478.42 License fees.
Non-destructive devices
Licensee Application fee Renewal fee
Manufacturer $150 for 3 years $150 every 3 years
Importer $150 for 3 years $150 every 3 years
Pawnbroker $200 for 3 years $90 every 3 years
Dealer $200 for 3 years $90 every 3 years
Collector $30 for 3 years $30 every 3 years
Destructive devices
Licensee Application fee Renewal fee
Manufacturer $3,000 $3,000
Importer $3,000 $3,000
Dealer $3,000 $3,000
Ammunition
Licensee Application fee Renewal fee
Manufacturer $30 for three years $30 every three years
Importers and manufacturers of machine guns, short-barreled rifles and shotguns, and destructive devices must also pay a special occupational tax of $500 per year if gross revenues do not exceed $500,000, and $1,000 if revenues exceed $500,000.