Idaho Statutes
pecnv.out

TITLE 63
REVENUE AND TAXATION
CHAPTER 23
LICENSE TAXES
63-2306.  Monthly settlement for licenses — Application of license money. On the first Monday in each month the treasurer shall pay into the county treasury all money collected from all licenses sold during the preceding month upon the certificate of the county auditor, and shall file a statement or report each month with the county auditor showing the amount of licenses collected in each school district to be apportioned in the following manner:
(1)  If by applicants within an incorporated city or city acting under special charter:
(a)  Thirty percent (30%) to the school district in which the licenses are collected for general revenue purposes;
(b)  Forty percent (40%) for general revenue purposes of the city; and
(c)  Thirty percent (30%) to the county current expense fund.
(2)  If by applicants without an incorporated city:
(a)  Fifty percent (50%) to the school district in which the licenses are collected; and
(b)  Fifty percent (50%) to the county current expense fund.

History:
[63-2306, added 1995, ch. 206, sec. 2, p. 702.]


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