Idaho Code
Idaho Code § 23-1014 (2026)
License fees.
✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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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.
Notes of Decisions
Cited in 2
cases, 1949–1951 · leading case: Clyde Hess Distrib. Co. v. Bonneville Cnty., 210 P.2d 798 (Idaho 1949).
Clyde Hess Distrib. Co. v. Bonneville Cnty., 210 P.2d 798 (Idaho 1949). “” The right of a licensee to sell beer is further limited by the provisions of Sections 23-1014, I.C., and 23-1015, I.C.”
Gartland v. Talbott, 237 P.2d 1067 (Idaho 1951). “” § 23-1014, I.C. “It shall be unlawful for any retailer to sell beer without first procuring a retailer’s license from the county, said license to be issued on such conditions and terms as may be required by the board of county commissioners in the county wherein such place of…”
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