schedule of the fees to be charged and collected under this section. (2) Content The fee schedule for a fiscal year shall include a written analysis of the estimate of the Commission of the total costs of carrying out the functions of the Commission under this Act during the fiscal year. (3) Submission to Congress Before publishing the fee schedule for a fiscal year, the Commission shall submit a copy of the fee schedule to the Congress. (4) Timing (A) 1 st fiscal year The Commission shall publish the fee schedule for the fiscal year in which this Act is enacted, within 30 days after the date of the enactment of this Act. (B) Subsequent fiscal years The Commission shall publish the fee schedule for each subsequent fiscal year, not less than 90 days before the due date prescribed by the Commission for payment of the annual fee for the fiscal year. (c) Late payment penalty (1) In general The Commission may impose a penalty against a person that fails to pay an annual fee charged under this section, within 30 days after the due date prescribed by the Commission for payment of the fee. (2) Amount The amount of the penalty shall be— (A) 5 percent of the amount of the fee due