Yes a fee is paid to the immigration officer, but its not paid by the company its paid for by the people using the service & receving the stamp in his/her passport.you either pay directly or indirectly.
I did a same day border bounce last year at ChangSaen border & never paid a fee to Thai Immigration, i did one in Satun & paid a fee, depends where you go. in 2025 the thai authorities are saying people have to do 2 days out of the country by land crossing so now there will be “ fees”