The Board may issue a refillable container permit for draft beer to a holder of a Class A license or a Class B license. An applicant for the permit shall complete the form that the Board provides. The hours of sale for the permit begin and end at the same time as those for the underlying license. Receipts collected under the permit are to be included in the calculation of average daily receipts from the sale of alcoholic beverages under § 17–2001 of this title. The Board shall adopt regulations to carry out this section. The annual permit fee is $50.