Idaho Code § 23-1315 — License Fees — County Retail License Fees — County License Required For Retailers.
TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 13 COUNTY OPTION KITCHEN AND TABLE WINE ACT 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.