Effective July 1, 2005, the online processing fee for annual reports decreases to $10 for a report that is timely filed and $30 for a late filing. The paper processing fee increases to $100 for a report that is timely filed and $150 for a late filing. If a paper document is rejected, the processing fee will be retained. Online filing eliminates the possibility of the annual report being rejected by giving notice of errors in the filing.