; and (2) in the case of fees in small amounts, in advance for a number of years not to exceed the term of the license held by the payor. (i) Exceptions (1) Parties to which fees are not applicable (A) Application fees The application fees established under this section shall not be applicable to— (i) a governmental entity; or (ii) a nonprofit entity licensed in the Local Government, Police, Fire, Highway Maintenance, Forestry-Conservation, Public Safety, or Special Emergency Radio service. (B) Regulatory fees The regulatory fees established under this section shall not be applicable to— (i) a governmental entity or nonprofit entity; or (ii) an amateur radio operator licensee under part 97 of the Commission’s rules (47 C.F.R. part 97). (2) Cost of collection (A) Application fees If, in the judgment of the Commission, the cost of collecting an application fee established under this section would exceed the amount collected, the Commission may by rule eliminate such fee. (B) Regulatory fees If, in the judgment of the Commission, the cost of collecting a regulatory fee established under this section from a party would exceed the amount collected from such party, the Commission may exempt such party from paying such fee. (j) Accounting System The Commission shall develop accounting systems necessary to make the amendments authorized by subsections (b)(3) and (c)(3). . (b) Conforming amendments The Communications Act of 1934 ( 47 U.S.C. 151 et seq.) is amended— (1) by repealing section 8