Earlier quoted context omitted.
$299 a year? It is $99.
The Developer Program plan is $99/year and enables distribution via the App Store. The Developer Enterprise Program plan is $299/year and enables corporate/internal distribution to employees. Most people only need the first, but the second is also an option. And if you need both, it's technically $398/year for the great honor.
Most enterprises will spend more than $299 a year just discussing whether they should renew this subscription.