There is a Sunday off–sale permit. Except as provided in paragraph (2) of this subsection, the Board may issue the permit to the holder of: any Class A license; or any Class B license with an off–sale privilege. The Board may not issue a Sunday off–sale permit to a license holder that the Board finds to have sold liquor on Sunday without a Sunday off–sale permit. The permit authorizes the holder to sell alcoholic beverages for off–premises consumption on Sunday from 8 a.m. to midnight. Except as provided in paragraph (2) of this subsection, an applicant for the permit shall commit in the application to spending a minimum of $50,000 to rehabilitate and renovate the interior or exterior of the licensed premises within 1 year after the permit is issued. The Board shall waive the spending requirement for a holder of a Class B beer, wine, and liquor license with an off–sale privilege that acquired the license on or after January 1, 2016, if the holder can show through receipts that a minimum of $50,000 was spent to rehabilitate and renovate the interior or exterior of the licensed premises within the 3–year period immediately preceding the submission of the application. The Board shall revoke the permit and impose a fine on the permit holder not exceeding $5,000 if: the Board did not waive the spending requirement under paragraph (2) of this subsection; and the permit holder fails to spend the money as required, evidenced by receipts for work done and inspections of the licensed premises. If the permit is issued to the holder of a Class B license with an off–sale privilege, the holder need not comply with any restaurant or food requirement. The Board shall adopt regulations to implement the spending requirements under subsection (d) of this section. The application fee for the permit is $750. The annual fees for the permit are: $2,590 for the holder of a Class A license; and $1,080 for the holder of a Class B license with an off–sale privilege. The fees listed in paragraphs (1) and (2) of this subsection are in addition to the annual fee for the Class A license or Class B license to which it is attached.