The Board may issue a refillable container permit for draft beer to a holder of any license issued by the Board except a Class C license, Class D license, Class B–Conference Center license, and Class B–Stadium license. An applicant for the permit shall complete the form that the Board provides. The hours of sale for the permit: begin at the same time as those for the underlying license; and end at midnight. Receipts collected under the permit are to be included in the calculation of average daily receipts from the sale of alcoholic beverages under a Class B restaurant license, Class B hotel license, and Class B golf course license. The annual permit fee is $500.