23-1315. LICENSE FEES — COUNTY RETAIL LICENSE FEES — COUNTY LICENSE REQUIRED FOR RETAILERS. (a) Each importer shall pay to the state of Idaho an annual license fee of three hundred dollars ($300).
(b) Each distributor shall pay to the state of Idaho an annual license fee of three hundred dollars ($300) for each separate warehouse used for the purpose of or in connection with the sale or distribution of wine within this state.
(c) Each winery shall pay to the state an annual license fee of three hundred dollars ($300).
(d) Each retailer and wine by the drink licensee shall pay to the state of Idaho an annual license fee of one hundred dollars ($100) for each premises for which a license is issued for the sale of wine.
(e) In addition to the fee required by subsection (d) of this section, each retailer and wine by the drink licensee shall pay an annual license fee of not to exceed one hundred dollars ($100) to the county in which the licensed premises are located. If the licensed premises are located within the incorporated limits of a city, the licensee shall pay an annual license fee of not to exceed two hundred dollars ($200) to such city. Each city and county within this state are hereby authorized and empowered to determine the license fees to be paid by each retailer and wine by the drink licensee licensed pursuant to the terms and conditions of this act. No wine license issued by the director shall authorize the sale of wine at retail unless such person possesses a county and city license as may be required by the governing board thereof.
(f) Each bonded wine warehouse shall pay to the state of Idaho an annual license fee of three hundred dollars ($300) for each separate warehouse used for the sole purpose of the storage and handling of wine within the state of Idaho.
History:
[23-1315, added 1971, ch. 156, sec. 15, p. 760; am. 1973, ch. 144, sec. 6, p. 281; am. 1981, ch. 237, sec. 2, p. 478; am. 1984, ch. 221, sec. 7, p. 534; am. 2020, ch. 10, sec. 6, p. 15.]
Structure Idaho Code
Title 23 - ALCOHOLIC BEVERAGES
Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT
Section 23-1301 - SHORT TITLE.
Section 23-1302 - PURPOSE AND CONSTRUCTION OF ACT.
Section 23-1303 - DEFINITIONS.
Section 23-1305 - RESTRICTIONS — AUTHORITY OF DIVISION PRESERVED.
Section 23-1306 - LICENSES REQUIRED — APPLICATION — ISSUANCE OR REFUSAL.
Section 23-1308 - QUALIFICATIONS FOR IMPORTER’S LICENSE.
Section 23-1308A - QUALIFICATIONS FOR WINERY LICENSE.
Section 23-1309 - RESTRICTIONS ON IMPORTATION AND DISTRIBUTION.
Section 23-1309A - SHIPMENT AND RECEIPT OF WINE AUTHORIZED — LABELING REQUIREMENT.
Section 23-1310 - STORAGE OR PURCHASE BY DISTRIBUTOR — FROM WHOM PURCHASED.
Section 23-1311 - SALES BY DISTRIBUTORS — RESTRICTIONS.
Section 23-1312 - BY THE DRINK LIQUOR RETAILERS MAY PURCHASE FROM DISTRIBUTORS.
Section 23-1313 - PURCHASES BY RETAILERS.
Section 23-1315 - LICENSE FEES — COUNTY RETAIL LICENSE FEES — COUNTY LICENSE REQUIRED FOR RETAILERS.
Section 23-1316 - EXPIRATION AND RENEWAL OF LICENSES.
Section 23-1317 - TRANSFER OF LICENSES — FEE — APPLICATION FOR APPROVAL.
Section 23-1318 - COUNTY AND CITY REGULATORY ORDINANCES AUTHORIZED.
Section 23-1320 - SECURITY FOR TAX.
Section 23-1322 - MONTHLY REPORTS OF SALES — PAYMENT OF EXCISE TAX WITH REPORT.
Section 23-1322A - COLLECTION AND ENFORCEMENT.
Section 23-1323 - RULES AND REGULATIONS CONCERNING EXCISE TAX — POWER OF TAX COMMISSION.
Section 23-1324 - LICENSE AND TRANSFER FEES — ALCOHOL BEVERAGE CONTROL FUND.
Section 23-1325 - FINANCIAL INTEREST IN OR AID TO RETAILERS PROHIBITED — CERTAIN AID PERMITTED.
Section 23-1325A - SERVICES PERMITTED INCIDENT TO STOCKING, ROTATION AND RESTOCKING OF WINE.
Section 23-1326 - CREDIT SALES TO RETAILERS PROHIBITED.
Section 23-1327 - SALE OF WINE IN ORIGINAL CONTAINER AND SIZE OF CONTAINERS.
Section 23-1328 - RETAILER’S NAME ON LABELS PROHIBITED — DISCRIMINATION AMONG RETAILERS PROHIBITED.
Section 23-1330 - RULES AND REGULATIONS BY DIRECTOR.
Section 23-1332 - SALE BY BY-THE-DRINK LIQUOR LICENSEES.
Section 23-1333 - OPEN OR UNSEALED CONTAINERS OF WINE IN MOTOR VEHICLES ON HIGHWAYS PROHIBITED.
Section 23-1334 - MINORS — AUTHORIZATION TO DELIVER.
Section 23-1335 - VIOLATIONS OF ACT MISDEMEANORS.
Section 23-1337 - ALCOHOL BEVERAGE CATERING PERMIT.
Section 23-1338 - WINE PRODUCT SERVICE AND SALES — SPONSORED EVENTS.