Idaho Code
Idaho Code

Idaho Code § 23-916 (2026)

County and city licenses. 

✓ current as of May 2026
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County and city licenses. 

In addition to the licensing and control herein provided for the retail sale of liquor by the drink, each county and incorporated city in the state of Idaho is hereby authorized and empowered to license the sale of liquor by the drink at retail within the corporate limits of such city. The respective local authorities may impose and collect license fees for the use and benefit of such city not to exceed seventy-five percent (75%) of the amount of the license fee collected by the director as herein provided and for the use and benefit of such county not to exceed twenty-five percent (25%) of the amount of the license fee collected by the director as herein provided. The governing authority of such city may provide further regulations for the control of such business, and the board of county commissioners of any county may fix the fee for, and may regulate and control the use of, any license issued for the sale of liquor by the drink at retail in any licensed premises not situate within the incorporated limits of any city, not in conflict with the provisions of this act.

Notes of Decisions
Cited in 2 cases, 2003–2004 · leading case: BHA Investments, Inc. v. City of Boise, 63 P.3d 482 (Idaho 2003).
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BHA Investments, Inc. v. City of Boise, 63 P.3d 482 (Idaho 2003). · cites it 16× “BHA filed a complaint in district court for itself and others similarly situated arguing that the fee was a disguised tax, an illegal taking, and an unjust enrichment for the City. The City answered and moved to dismiss for failure to state a claim upon which relief could be…”
BHA Investments, Inc. v. City of Boise, 108 P.3d 315 (Idaho 2004). · cites it 6× “On July 23, 2001, BHA filed a complaint in the district court seeking to maintain a class action lawsuit to recover the liquor license transfer fees paid to the City by it and others.”
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