The Board may issue a refillable container permit for draft beer to a holder of a Class B or Class D license. Before the Board issues the permit to an applicant, the applicant shall: complete the form that the Board provides; and pay an annual permit fee of $500. 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 shall be included in the calculation of average daily receipts from the sale of alcoholic beverages under a Class B restaurant license and a Class B hotel license.