Idaho Code § 23-1014
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
(d) 930,000 gallons or more
A like amount shall be paid for each separate brewery operated by the licensee.
(2) Wholesaler
(4) Retailer
(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.
[23-1014, added 1987, ch. 91, sec. 2, p. 173; am. 1994, ch. 13, sec. 1, p. 20.]