(a) A crematory establishment must annually file a report with the commission that lists the number of cremations performed at the crematory during the previous year.

(a-1) An applicant for renewal of a crematory establishment license shall apply to the commission and pay the required fee.
(b) The commission shall mail written notice to a license holder of the impending expiration of the license not later than the 30th day before the expiration date of the license. The notice must state that to renew the license, the license holder must pay the renewal fee not later than the date on which the license expires.
(c) A license holder who fails to pay the renewal fee on or before the expiration date is subject to a late payment penalty equal to the amount of the renewal fee.
(d) If the license is expired for longer than 30 days, the crematory establishment may not operate a crematory until the renewal fee and late payment penalty are paid.
(e) The commission shall grant an extension for filing the annual report required by this section on the written request of a crematory establishment for good cause. An extension may not exceed 60 days. The commission may grant additional extensions for good cause.
(f) The commission shall impose a late fee in an amount provided by rule for each day a crematory establishment fails to submit the annual report required by this section if an extension has not been granted.