Idaho Code
Chapter 9 - RETAIL SALE OF LIQUOR BY THE DRINK
Section 23-904 - LICENSE FEES.

23-904. LICENSE FEES. Each licensee licensed under the provisions of this act shall pay an annual license fee to the director as follows:
(1) For each license in a city of one thousand (1,000) population or less, three hundred dollars ($300) per annum.
(2) For each license in a city of from one thousand (1,000) to three thousand (3,000) population, five hundred dollars ($500) per annum.
(3) For each license in a city having a population of more than three thousand (3,000), seven hundred fifty dollars ($750) per annum.
(4) For each railroad train for sale only in buffet, club or dining cars, fifty dollars ($50.00) per annum of the scheduled run of such train within the state of Idaho; provided, that such license shall be in full, and in lieu of all other licenses herein provided for.
(5) For each common carrier boat line for sale only in buffet, club dining rooms, two hundred fifty dollars ($250) per annum. Such license shall be in full, and in lieu of all other licenses herein provided for.
(6) For each license issued to the owner, operator, or lessee of a golf course as described in section 23-903, Idaho Code, or to the lessee of any premises situate on such golf course, situate in any county having a population of:
(a) Less than twenty thousand (20,000), two hundred dollars ($200) per annum;
(b) Twenty thousand (20,000) but less than forty thousand (40,000), three hundred dollars ($300) per annum; and
(c) Forty thousand (40,000) or more, four hundred dollars ($400) per annum.
(7) For each common carrier airline for sale only in common carrier aircraft, two hundred fifty dollars ($250) per annum. Such license shall be in full, and in lieu of all other licenses herein provided for.
(8) For each license issued to the owner, operator, or lessee of a restaurant operated on an airport, as described in section 23-903, Idaho Code, situate within the corporate limits of a city, the fee shall be the same as provided in paragraphs (1) through (3), inclusive, of this section.
(9) For each license issued to the owner, operator, or lessee of a restaurant operated on an airport, as described in section 23-903, Idaho Code, situate without the corporate limits of a city, the fee shall be the same as provided in paragraph (6) of this section. Licenses issued under and pursuant to the provisions of this act shall expire at 1:00 o’clock a.m. on the first day of January of the following year.
(10) For each license issued to an owner or operator of a year-round resort as described in section 23-957, Idaho Code, a one (1) time fee of twenty-five thousand dollars ($25,000), with a subsequent renewal fee of three thousand five hundred dollars ($3,500) per annum. For each license issued to an owner or operator of a beverage, lodging or dining facility within the premises of a year-round resort as described in section 23-957, Idaho Code, a one (1) time fee of twenty-five thousand dollars ($25,000) with a subsequent renewal fee of three thousand five hundred dollars ($3,500) per annum. For each license issued to a lessee of a beverage, lodging or dining facility within the premises of the year-round resort as described in section 23-957, Idaho Code, a one (1) time fee of twenty-five thousand dollars ($25,000) with a subsequent renewal fee of three thousand five hundred dollars ($3,500) per annum.
Provided that any licensee who operates for only a portion of a year may have his license fee prorated from the date he commences operation to the end of the calendar year, but in no event for less than six (6) months.
In the event a licensee who was previously issued a license on a prorated basis under the provisions hereof desires to have such license renewed for the same period for the next succeeding year, he shall file his intention to so apply for such license with the director, accompanied by the fee required for the issuance of such license on or before December 31 of the year preceding.
The license fees herein provided for are exclusive of and in addition to other license fees chargeable in the state of Idaho.
The basis upon which respective populations of municipalities shall be determined is the last preceding census or any subsequent special census conducted by the United States bureau of the census, unless a direct enumeration of the inhabitants thereof be made by the state of Idaho, in which case such later direct enumeration shall constitute such basis.

History:
[23-904, added 1947, ch. 274, sec. 4, p. 870; am. 1949, ch. 277, sec. 1, p. 567; am. 1953, ch. 125, sec. 1, p. 196; am. 1957, ch. 151, sec. 2, p. 250; am. 1959, ch. 118, sec. 2, p. 254; am. 1963, ch. 423, sec. 1, p. 1098; am. 1965, ch. 35, sec. 2, p. 52; am. 1967, ch. 143, sec. 1, p. 326; am. 1967, ch. 417, sec. 1, p. 1227; am. 1974, ch. 27, sec. 20, p. 811; am. 1991, ch. 137, sec. 2, p. 320; am. 2006, ch. 449, sec. 1, p. 1333; am. 2008, ch. 178, sec. 1, p. 529.]

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