LICENSE FEES

Idaho Code § 23-1014, under BEER.

Idaho Code § 23-1014

23-1014. LICENSE FEES. Every person licensed under the provisions of this chapter shall pay to the state of Idaho an annual license fee according to the following schedule: (1) Brewer annually producing Fee (a) Under 10,000 gallons .................................... $ 50.00 (b) 10,000 to 100,000 gallons ................................$100.00 (c) 100,000 to 930,000 gallons ...............................$200.00 (d) 930,000 gallons or more ..................................$500.00 A like amount shall be paid for each separate brewery operated by the licensee. (2) Wholesaler (a) For each separate warehouse used for the purpose of wholesaling or dispensing beer ..............................................$300.00 (3) Dealer .................................................$100.00 (4) Retailer (a) For each store from which beer is retailed ................. $ 50.00 (b) For each store from which a licensed retailer sells keg beer for consumption off premises ......................................... $ 20.00 Nothing in this chapter shall be so construed to prohibit municipalities or counties from licensing and regulating places of business where beer is sold to the consumer.