TITLE 23

ALCOHOLIC BEVERAGES

CHAPTER 10

BEER

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

(a)  Under 10,000 gallons 

(b)  10,000 to 100,000 gallons 

(c)  100,000 to 930,000 gallons 

(d)  930,000 gallons or more 

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 

(3)  Dealer 

(4)  Retailer

(a)  For each store from which beer is retailed 

(b)  For each store from which a licensed retailer sells keg beer for consumption off premises 

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.

History:

[23-1014, added 1987, ch. 91, sec. 2, p. 173; am. 1994, ch. 13, sec. 1, p. 20.]